{"id":15754,"date":"2026-08-22T02:33:15","date_gmt":"2026-08-22T02:33:15","guid":{"rendered":"https:\/\/promotionexams.com\/?page_id=15754"},"modified":"2026-08-25T10:09:15","modified_gmt":"2026-08-25T10:09:15","slug":"mcqs-on-civil-account-manual-cam","status":"publish","type":"page","link":"https:\/\/promotionexams.com\/?page_id=15754","title":{"rendered":"MCQs on Civil Account Manual (CAM)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"15754\" class=\"elementor elementor-15754\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b7d1d96 e-con-full e-flex e-con e-parent\" data-id=\"b7d1d96\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30c5df2 elementor-widget elementor-widget-html\" data-id=\"30c5df2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!--\n=====================================================================\nCSS ADDA \u00b7 PromotionExams.com\nCHAPTER-WISE AI TEST SERIES  \u2014  generic template, one subject per page\n=====================================================================\n\nWHAT THIS IS\n  A drill page for one chapter-wise MCQ bank, on any subject. Two tabs:\n     PRACTICE     filters, search, flagging, per-question AI tutor\n     PERFORMANCE  readiness engine, Focused set \/ Mock paper planner\n\nSETTING UP A NEW SUBJECT \u2014 four edits, all at the top of the script\n  1. CFG.quizId   unique per page. Progress is stored under this key, so\n                  two subjects on the same site never mix. Change it.\n     CFG.topic    the subject name shown in the header.\n     CFG.eyebrow  the exam line above it, or blank.\n  2. CFG.sourceUrl  the page on your site carrying the full text of the\n                  subject. A \"Read the source\" card then appears in the\n                  rail. Leave it blank and the card disappears.\n  3. chapterImportance   rate each chapter yourself, any relative numbers\n                  you like \u2014 they need not total 100. The rating drives\n                  the ranking, the study plan and how much of each planned\n                  sitting a chapter gets. 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20px;border-radius:11px;font-weight:700;font-size:14px;background:var(--blue-700);color:#fff;transition:.15s}\n.cdrill .btn:hover{background:var(--blue-800)}\n.cdrill .btn:disabled{opacity:.4;cursor:not-allowed}\n.cdrill .btn.ghost{background:var(--paper);border:1.5px solid var(--line);color:var(--ink)}\n.cdrill .btn.ghost:hover{border-color:var(--blue-700);color:var(--blue-800);background:var(--blue-50)}\n.cdrill .flagbtn{display:flex;align-items:center;gap:7px;padding:11px 18px;border-radius:11px;font-weight:700;font-size:14px;\n  border:1.5px solid var(--line);background:var(--paper);color:var(--slate);margin-left:auto;transition:.15s}\n.cdrill .flagbtn:hover{border-color:var(--gold);color:#8A6206;background:var(--gold-bg)}\n.cdrill .flagbtn[aria-pressed=true]{border-color:var(--gold);background:linear-gradient(180deg,var(--gold-lt),var(--gold));color:#3A2A02}\n.cdrill .kbd{display:inline-block;font-family:ui-monospace,Menlo,monospace;font-size:10.5px;padding:3px 6px;background:#fff;\n  border:1px solid var(--line);border-bottom-width:2px;border-radius:4px;font-weight:700}\n.cdrill .keys{margin-top:14px;padding-top:12px;border-top:1px dashed var(--line);font-size:11.5px;color:var(--slate);\n  display:flex;gap:14px;flex-wrap:wrap;font-weight:600}\n@media(max-width:700px){.cdrill .keys{display:none}}\n\n.cdrill .verdict{display:flex;align-items:center;gap:10px;font-weight:800;font-size:14px;margin:20px 0 0}\n.cdrill .verdict.r{color:var(--ok)} .cdrill .verdict.w{color:var(--bad)}\n.cdrill .expl{margin-top:12px;border:1px solid var(--line);border-left:4px solid var(--gold);border-radius:0 12px 12px 0;\n  background:#FCFDFF;padding:16px 18px;font-size:14.2px;line-height:1.68}\n.cdrill .expl .body{font-family:'Newsreader',Georgia,serif;font-size:16px;line-height:1.7}\n.cdrill .expl b{color:var(--blue-800)}\n.cdrill .expl-h{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800;margin-bottom:8px}\n\n  font-weight:600;font-size:13px;color:var(--blue-800);transition:.14s}\n.cdrill .chip:hover:not(:disabled){background:var(--blue-700);border-color:var(--blue-700);color:#fff}\n.cdrill .ai-out{margin-top:12px;background:var(--paper);border:1px solid var(--line);border-radius:10px;padding:14px 16px;\n  font-size:14px;line-height:1.65}\n.cdrill .ai-out b{color:var(--blue-800)}\n.cdrill .offline{margin-top:12px;padding-top:10px;border-top:1px dashed #CBD8F6;font-size:11.5px;color:var(--slate);line-height:1.5}\n.cdrill .dots span{display:inline-block;width:6px;height:6px;border-radius:99px;background:var(--blue-700);margin-right:4px;animation:cdb 1.1s infinite}\n.cdrill .dots span:nth-child(2){animation-delay:.16s} .cdrill .dots span:nth-child(3){animation-delay:.32s}\n@keyframes cdb{0%,80%{opacity:.25;transform:translateY(0)}40%{opacity:1;transform:translateY(-3px)}}\n\n\/* ---------- rail ---------- *\/\n.cdrill .rail{display:grid;gap:16px;align-content:start}\n.cdrill .rail .card{padding:16px}\n.cdrill .rail h3{margin:0;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\n.cdrill .score{display:flex;align-items:baseline;gap:8px;margin:10px 0 4px}\n.cdrill .score b{font-size:32px;font-weight:800;letter-spacing:-.03em}\n.cdrill .score i{font-style:normal;color:var(--slate);font-size:13px;font-weight:600}\n.cdrill .bar{height:7px;border-radius:99px;background:var(--wash);overflow:hidden;margin-top:10px}\n.cdrill .bar>i{display:block;height:100%;background:linear-gradient(90deg,var(--ok),#37B37E);border-radius:99px;transition:width .4s}\n.cdrill .mini{display:flex;justify-content:space-between;font-size:12.5px;color:var(--slate);margin-top:8px;font-weight:600}\n.cdrill .streak{display:flex;gap:4px;margin-top:12px}\n.cdrill .streak i{flex:1;height:26px;border-radius:5px;background:var(--wash);border:1px solid var(--line)}\n.cdrill .streak i.r{background:var(--ok-bg);border-color:#A9DEC6}\n.cdrill .streak i.w{background:var(--bad-bg);border-color:#F3C2C6}\n.cdrill .nav-head{display:flex;align-items:center;justify-content:space-between;gap:10px;padding:13px 16px;\n  border-bottom:1px solid var(--line);flex-wrap:nowrap}\n.cdrill .nav-head b{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\n.cdrill .navtoggle{flex:none;white-space:nowrap;min-width:56px;text-align:center;\n  font-size:12px;font-weight:800;color:var(--blue-800);padding:5px 12px;border-radius:7px;\n  border:1px solid var(--line);background:var(--paper);letter-spacing:.02em;transition:.14s}\n.cdrill .nav-head b{min-width:0;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}\n.cdrill .navtoggle:hover{border-color:var(--blue-700);background:var(--blue-50)}\n.cdrill .navgrid{display:grid;grid-template-columns:repeat(6,minmax(0,1fr));gap:6px;\n  padding:14px 16px 12px;max-height:238px;overflow-y:auto;overflow-x:hidden}\n.cdrill .navgrid::-webkit-scrollbar{width:6px}\n.cdrill .navgrid::-webkit-scrollbar-thumb{background:#CBD5E1;border-radius:99px}\n.cdrill .navgrid::-webkit-scrollbar-track{background:transparent}\n.cdrill .nq{position:relative;box-sizing:border-box;width:100%;min-width:0;height:34px;padding:0;margin:0;\n  border-radius:8px;border:1px solid var(--line);background:var(--paper);\n  font-family:'Plus Jakarta Sans',system-ui,sans-serif;font-weight:700;font-size:11.5px;line-height:1;\n  color:var(--slate);display:flex;align-items:center;justify-content:center;overflow:visible;\n  transition:background .12s,border-color .12s,color .12s;font-variant-numeric:tabular-nums;letter-spacing:-.02em}\n.cdrill .nq:hover{border-color:var(--blue-700);color:var(--blue-800);background:var(--blue-50)}\n@media(max-width:960px){.cdrill .navgrid{grid-template-columns:repeat(10,minmax(0,1fr))}}\n@media(max-width:520px){.cdrill .navgrid{grid-template-columns:repeat(7,minmax(0,1fr))}}\n.cdrill .nq.r{background:var(--ok-bg);border-color:#8FD3B6;color:#086945}\n.cdrill .nq.w{background:var(--bad-bg);border-color:#F0AEB4;color:#A81F2B}\n.cdrill .nq.cur{border-color:var(--blue-700);background:var(--blue-700);color:#fff}\n.cdrill .nq .fl{position:absolute;top:-5px;right:-4px;font-size:9.5px;line-height:1;\n  filter:drop-shadow(0 0 2px #fff)}\n.cdrill .nq.mastered::after{content:\"\";position:absolute;bottom:3px;left:50%;transform:translateX(-50%);\n  width:4px;height:4px;border-radius:99px;background:var(--ok)}\n.cdrill .legend{display:flex;gap:12px;flex-wrap:wrap;font-size:10.5px;color:var(--slate);font-weight:600;\n  padding:10px 16px 14px;border-top:1px solid var(--line);margin-top:4px}\n.cdrill .legend i{display:inline-block;width:9px;height:9px;border-radius:3px;margin-right:5px;vertical-align:-1px}\n\n\/* ---------- performance ---------- *\/\n.cdrill .perf{padding:24px 24px 32px;display:grid;gap:34px}\n.cdrill .ph{margin:0 0 10px;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\n\n\/* ---------- performance blocks ---------- *\/\n.cdrill .pblock{border:1px solid var(--line);border-radius:16px;background:var(--paper);overflow:hidden}\n.cdrill .pbh{display:flex;align-items:flex-start;gap:16px;padding:20px 24px 18px;\n  background:linear-gradient(180deg,#FBFCFF,#F6F9FF);border-bottom:1px solid var(--line)}\n.cdrill .pbh .txt{flex:1;min-width:0}\n.cdrill .pbh h4{font-size:17px;font-weight:800;letter-spacing:-.015em;color:var(--ink);margin:0 0 7px;\n  display:flex;align-items:center;gap:9px}\n.cdrill .pbh h4 .dot{width:7px;height:7px;border-radius:99px;background:var(--gold);flex:none}\n.cdrill .pbh p{font-size:13px;color:var(--slate);line-height:1.6;margin:0}\n.cdrill .pbh .pbtag{flex:none;font-size:10.5px;font-weight:800;letter-spacing:.07em;text-transform:uppercase;\n  color:var(--blue-800);background:var(--blue-100);border-radius:99px;padding:6px 13px;white-space:nowrap}\n.cdrill .bars{padding:8px 24px 18px}\n.cdrill .subhead{display:flex;align-items:baseline;gap:10px;flex-wrap:wrap;padding:18px 24px 2px;\n  border-top:1px solid #EEF2F9;margin-top:6px}\n.cdrill .subhead:first-of-type{border-top:0;margin-top:0}\n.cdrill .subhead h5{font-size:12.5px;font-weight:800;color:var(--ink);letter-spacing:.01em;margin:0}\n.cdrill .subhead span{font-size:11.8px;color:var(--slate);font-weight:600}\n.cdrill .hero2{display:grid;grid-template-columns:260px 1fr;gap:18px}\n@media(max-width:860px){.cdrill .hero2{grid-template-columns:1fr}}\n.cdrill .ring-card{background:linear-gradient(150deg,var(--blue-900),var(--blue-800) 70%,var(--blue-700));border-radius:var(--r);\n  padding:24px 20px;color:#fff;text-align:center;display:flex;flex-direction:column;align-items:center;justify-content:center}\n.cdrill .ring{position:relative;width:150px;height:150px}\n.cdrill .ring svg{transform:rotate(-90deg)}\n.cdrill .ring .bg{fill:none;stroke:rgba(255,255,255,.14);stroke-width:11}\n.cdrill .ring .fg{fill:none;stroke:var(--gold-lt);stroke-width:11;stroke-linecap:round;transition:stroke-dashoffset 1s ease}\n.cdrill .ring-txt{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center}\n.cdrill .ring-txt b{font-size:40px;font-weight:800;color:var(--gold-lt);letter-spacing:-.03em;line-height:1}\n.cdrill .ring-txt span{font-size:9.5px;letter-spacing:.12em;text-transform:uppercase;color:#BFDBFE;margin-top:5px;font-weight:700}\n.cdrill .verdict2{margin-top:14px;font-size:13.4px;color:#DBEAFE;line-height:1.55}\n.cdrill .verdict2 b{color:#fff}\n.cdrill .coach{border:1px solid var(--line);border-radius:var(--r);padding:18px 20px;background:var(--paper)}\n.cdrill .coach h4{font-size:14.5px;font-weight:800;margin-bottom:12px;display:flex;gap:8px;align-items:center}\n.cdrill .reco{display:flex;gap:12px;padding:11px 0;border-bottom:1px dashed var(--line);align-items:flex-start}\n.cdrill .reco:last-child{border-bottom:0}\n.cdrill .reco .ic{width:30px;height:30px;border-radius:8px;display:grid;place-items:center;font-size:13px;flex:none;margin-top:1px}\n.cdrill .reco .ic.hot{background:var(--bad-bg);color:var(--bad)}\n.cdrill .reco .ic.warm{background:var(--gold-bg);color:#8A6206}\n.cdrill .reco .ic.cool{background:var(--blue-100);color:var(--blue-800)}\n.cdrill .reco .ic.good{background:var(--ok-bg);color:var(--ok)}\n.cdrill .reco p{font-size:13.8px;line-height:1.55}\n.cdrill .reco .go{margin-left:auto;flex:none;background:var(--blue-50);color:var(--blue-800);border:1px solid #D4E2FB;\n  border-radius:8px;padding:6px 12px;font-size:11.5px;font-weight:800;white-space:nowrap;transition:.15s}\n.cdrill .reco .go:hover{background:var(--blue-700);color:#fff}\n.cdrill .planner{background:linear-gradient(135deg,#FFFDF6,#FFF8E8);border:1px solid #EADFC2;border-left:4px solid var(--gold);\n  border-radius:0 var(--r) var(--r) 0;padding:18px 20px;display:flex;align-items:center;justify-content:space-between;gap:18px;flex-wrap:wrap}\n.cdrill .planner h4{font-size:17px;font-weight:800;margin-bottom:5px;letter-spacing:-.01em}\n.cdrill .planner p{font-size:13px;color:var(--slate);line-height:1.55;max-width:62ch}\n.cdrill .pbtns{display:flex;gap:10px;flex-wrap:wrap}\n.cdrill .pbtn{padding:11px 18px;border:1.5px solid var(--gold);border-radius:11px;background:#fff;color:#8A6206;\n  font-weight:800;font-size:13.5px;display:flex;gap:7px;align-items:center;white-space:nowrap;transition:.15s}\n.cdrill .pbtn:hover{background:var(--gold-bg)}\n.cdrill .pbtn.primary{background:linear-gradient(180deg,var(--gold-lt),var(--gold));color:#3A2A02;border-color:var(--gold)}\n.cdrill .kpis{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:12px}\n.cdrill .kpi{border:1px solid var(--line);border-radius:12px;padding:15px;background:linear-gradient(180deg,#fff,var(--blue-50))}\n.cdrill .kpi b{display:block;font-size:26px;font-weight:800;letter-spacing:-.03em}\n.cdrill .kpi span{font-size:11.5px;color:var(--slate);font-weight:700;text-transform:uppercase;letter-spacing:.06em}\n.cdrill .tblwrap{overflow-x:auto;border:1px solid var(--line);border-radius:12px;background:#fff}\n.cdrill table.perf-t{border-collapse:collapse;width:100%;font-size:13px;min-width:760px}\n.cdrill table.perf-t th,.cdrill table.perf-t td{padding:10px;border-bottom:1px solid #EEF2F9;text-align:center;vertical-align:middle}\n.cdrill table.perf-t thead th{background:var(--blue-900);color:#fff;font-weight:700;font-size:11px;letter-spacing:.05em;text-transform:uppercase}\n.cdrill table.perf-t th:first-child,.cdrill table.perf-t td:first-child{text-align:left;padding-left:14px}\n.cdrill table.perf-t td:first-child{font-weight:700;max-width:280px;line-height:1.35;background:#FBFCFE}\n.cdrill .sub{display:block;font-size:10.6px;color:var(--slate);font-weight:600;margin-top:3px}\n.cdrill .tbar{height:6px;border-radius:99px;background:var(--wash);overflow:hidden;min-width:80px}\n.cdrill .tbar>i{display:block;height:100%;border-radius:99px}\n.cdrill .tag{display:inline-block;font-size:10.4px;font-weight:800;padding:3px 9px;border-radius:99px;text-transform:uppercase;letter-spacing:.04em}\n.cdrill .tag.hot{background:var(--bad-bg);color:var(--bad)}\n.cdrill .tag.warm{background:var(--gold-bg);color:#8A6206}\n.cdrill .tag.ok{background:var(--blue-100);color:var(--blue-800)}\n.cdrill .tag.good{background:var(--ok-bg);color:var(--ok)}\n.cdrill .tag.na{background:#F1F5F9;color:var(--slate)}\n.cdrill .mini-go{border:1px solid var(--line);border-radius:8px;padding:5px 10px;font-size:11.2px;font-weight:800;color:var(--blue-800);transition:.15s}\n.cdrill .mini-go:hover{background:var(--blue-700);color:#fff;border-color:var(--blue-700)}\n.cdrill .lrow{display:grid;grid-template-columns:minmax(150px,1.2fr) 2.4fr 96px;gap:18px;align-items:center;\n  padding:12px 10px;border-radius:9px;transition:background .13s;margin:0 -10px}\n.cdrill .lrow:hover{background:#FAFCFF}\n.cdrill .lrow+.lrow{border-top:1px solid #F1F5FB}\n@media(max-width:620px){.cdrill .lrow{grid-template-columns:1fr auto;row-gap:6px}.cdrill .lrow .ltrack{grid-column:1\/-1}}\n.cdrill .lname{font-size:13.4px;font-weight:700;line-height:1.35}\n.cdrill .lsub{display:block;font-size:10.8px;font-weight:600;color:var(--slate);margin-top:4px}\n.cdrill .ltrack{background:#EEF2F9;border-radius:99px;height:11px;overflow:hidden;\n  box-shadow:inset 0 1px 2px rgba(16,32,74,.05)}\n.cdrill .lfill{height:100%;border-radius:99px;transition:width .8s cubic-bezier(.22,.9,.28,1)}\n.cdrill .lval{text-align:right;font-size:16px;font-weight:800;letter-spacing:-.02em}\n.cdrill .lval small{display:block;font-size:10px;font-weight:700;color:var(--slate);text-transform:uppercase;letter-spacing:.05em;margin-top:2px}\n.cdrill .split{display:grid;grid-template-columns:1fr 1fr;gap:16px}\n@media(max-width:860px){.cdrill .split{grid-template-columns:1fr}}\n.cdrill .panel{border:1px solid var(--line);border-radius:12px;padding:16px 18px}\n.cdrill .rev{display:flex;align-items:center;gap:10px;width:100%;text-align:left;background:#FAFBFE;border-left:3px solid var(--gold);\n  border-radius:8px;padding:10px 12px;margin-bottom:8px;font-size:12.6px;transition:.15s}\n.cdrill .rev:hover{background:var(--gold-bg);transform:translateX(3px)}\n.cdrill .rev .n{font-weight:800;color:#8A6206;flex:none}\n.cdrill .rev .t{flex:1;color:var(--slate);white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\n.cdrill .rev .d{background:var(--gold);color:#3A2A02;padding:2px 8px;border-radius:99px;font-size:10.2px;font-weight:800;white-space:nowrap}\n.cdrill .danger{border:1px dashed #F3C2C6;border-radius:12px;background:#FFFAFA;padding:16px 18px;\n  display:flex;align-items:center;justify-content:space-between;gap:14px;flex-wrap:wrap}\n.cdrill .danger p{font-size:13px;color:var(--slate);flex:1;min-width:220px;line-height:1.6}\n.cdrill .danger b{color:var(--bad)}\n.cdrill .dbtn{padding:11px 20px;background:#fff;border:1.5px solid #F3C2C6;border-radius:11px;color:var(--bad);\n  font-size:13px;font-weight:800;white-space:nowrap;transition:.15s}\n.cdrill .dbtn:hover{background:var(--bad);border-color:var(--bad);color:#fff}\n.cdrill .empty{text-align:center;padding:40px 20px;color:var(--slate)}\n.cdrill .empty b{display:block;color:var(--ink);font-size:16px;margin-bottom:6px}\n.cdrill .toast{position:fixed;bottom:26px;left:50%;transform:translateX(-50%);background:var(--blue-900);color:#fff;\n  padding:12px 22px;border-radius:11px;font-weight:700;font-size:13.5px;z-index:9999;display:none;box-shadow:var(--shadow)}\n.cdrill .toast.show{display:block}\n.cdrill .toast.ok{background:var(--ok)}\n\n\/* ---------- mobile ---------- *\/\n@media(max-width:640px){\n  .cdrill .wrap{padding:0 14px}\n\n  \/* hero: tighter, and the stat tiles share the row evenly *\/\n  .cdrill .hero{padding-top:18px}\n  .cdrill .hero h1{font-size:19px}\n  .cdrill .hero p{font-size:12.6px;margin-bottom:14px}\n  .cdrill .hstats{gap:7px}\n  .cdrill .hstat{flex:1 1 0;min-width:0;padding:8px 10px;text-align:center}\n  .cdrill .hstat b{font-size:17px}\n  .cdrill .hstat span{font-size:8.8px;letter-spacing:.06em}\n\n  \/* tabs scroll sideways instead of wrapping onto two lines *\/\n  .cdrill .tabs{margin-top:16px;gap:5px;flex-wrap:nowrap;overflow-x:auto;scrollbar-width:none;\n    -webkit-overflow-scrolling:touch}\n  .cdrill .tabs::-webkit-scrollbar{display:none}\n  .cdrill .tab{flex:none;padding:10px 15px;font-size:12.6px;gap:6px;white-space:nowrap}\n  .cdrill .tab[aria-selected=true]{padding-bottom:13px}\n\n  \/* THE FIX: pills were shrinking to fit instead of scrolling, which cut\n     every label in half. flex:none makes the row scroll as intended. *\/\n  .cdrill .filters .wrap{padding-top:11px;padding-bottom:11px;gap:8px;\n    -webkit-overflow-scrolling:touch}\n  .cdrill .pill-f{flex:none;padding:8px 14px;font-size:12.6px;gap:6px}\n  .cdrill .pill-f .n{font-size:10.5px;padding:2px 7px}\n\n  \/* toolbar stacks *\/\n  .cdrill .grid{padding:14px 0 40px;gap:14px}\n  .cdrill .toolbar{gap:8px;padding-bottom:12px}\n  .cdrill .search{flex:1 1 100%;min-width:0}\n  .cdrill .tgl{flex:1;justify-content:center;padding:9px 12px;font-size:12.6px}\n\n  \/* question card *\/\n  .cdrill .qhead{padding:11px 14px;gap:8px}\n  .cdrill .qcount{font-size:15px;width:100%}\n  .cdrill .qmeta{gap:6px}\n  .cdrill .badge-ch{max-width:100%;font-size:11px;padding:5px 11px}\n  .cdrill .badge-m,.cdrill .badge-src,.cdrill .qtag{font-size:10.6px;padding:4px 10px}\n  .cdrill .qbody{padding:16px 14px 18px}\n  .cdrill .qsheet{padding:15px 15px 16px;border-radius:0 9px 9px 0}\n  .cdrill .stem,.cdrill .qsheet .lead,.cdrill .qsheet .intro,.cdrill .qsheet .close,\n  .cdrill .stmts li,.cdrill .opt .txt{font-size:16.6px !important;line-height:1.6}\n  .cdrill .lists{grid-template-columns:1fr;gap:18px}\n  .cdrill .opt{padding:11px 13px;gap:9px}\n  .cdrill .key{min-width:28px;font-size:16px !important}\n  .cdrill .opt.sel::after{display:none}\n  .cdrill .actions{gap:7px}\n  .cdrill .btn{flex:1;padding:11px 14px;font-size:13.4px;text-align:center}\n  .cdrill .flagbtn{margin-left:0;flex:1 1 100%;justify-content:center;padding:11px 14px}\n  .cdrill .expl{padding:14px 15px}\n  .cdrill .expl .body{font-size:15.4px}\n\n  \/* chapter list and navigator *\/\n  .cdrill .chaphead{padding:10px 14px;gap:8px}\n  .cdrill .chaphead .meta{margin-left:0;flex:1 1 100%;white-space:normal}\n  .cdrill .chapchip{padding:10px 14px;gap:7px}\n  .cdrill .chapchip .cn{font-size:12.2px}\n  .cdrill .yearlist{padding:14px;gap:8px}\n  .cdrill .ychip{flex:1 1 calc(33.333% - 6px);min-width:0;padding:10px 8px}\n  .cdrill .navgrid{grid-template-columns:repeat(8,minmax(0,1fr));max-height:none}\n  .cdrill .rail .card{padding:14px}\n\n  \/* performance and analytics *\/\n 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CONFIGURATION  \u2190 EDIT PER SUBJECT\n   ===================================================================== *\/\nconst CFG = {\n  quizId : 'subject-chapterwise',   \/\/ unique per subject \u2014 this is the progress key,\n                                    \/\/ so change it for every new page you publish\n  topic  : 'Subject name',          \/\/ e.g. 'CCS (Conduct) Rules, 1964'\n  eyebrow: '',                      \/\/ e.g. 'UPSC SO \/ Steno LDCE \u00b7 Paper II' \u2014 leave blank to hide\n  sub    : 'Chapter drills with a planner that builds your next sitting for you.',\n\n  \/* --- SOURCE PAGE ---------------------------------------------------\n     The page on your site that carries the full text of this subject.\n     A \"Read the source\" card then appears in the rail. Leave it blank\n     and the card disappears.                                            *\/\n  sourceUrl   : '',                 \/\/ e.g. 'https:\/\/promotionexams.com\/your-source-page\/'\n  sourceLabel : 'full source text', \/\/ shown on the link\n\n  \/* --- IMPORTANCE ----------------------------------------------------\n     You set the importance of each chapter yourself, in chapterImportance\n     below. It drives the ranking, the study plan and the planner \u2014 the\n     bigger the number, the more of your next sitting that chapter gets.\n     It is never described as exam weightage, so it is safe on a subject\n     with no previous year papers.\n     Leave the whole map empty and the page falls back silently to each\n     chapter's share of the bank, and stops mentioning importance at all. *\/\n\n  masteryThreshold : 3,     \/\/ clean correct answers before a question counts as mastered\n  weakThreshold    : 1,     \/\/ wrong attempts before a question is flagged weak\n\n  priorAccuracy : 0.30,     \/\/ expected-score model: shrink raw accuracy toward this\n  priorStrength : 6,\n  retention     : { baseDays:3, growth:2.5, riskBelow:0.70 },\n\n  sessionSize : 25,         \/\/ Focused set\n  mockSize    : 50          \/\/ Mock paper\n};\n\n\/* =====================================================================\n   2. CHAPTER IMPORTANCE  \u2190 you set this by hand\n   Keys do NOT have to match your chapter names exactly. Anything that\n   starts with a chapter or appendix number is matched on that number\n   alone, so 'Ch 2' finds 'CH 2: GENERAL OUTLINES OF THE SYSTEM OF\n   ACCOUNTS', and 'Apndx 5' finds 'APPENDIX 5: PRINCIPLES AND RULES...'.\n   Chapter, Chap, CH, Ch-2, 2. \u2014 all read the same. For appendices:\n   Appendix, Apndx, Appx, Annex, Annexure, in digits or roman numerals.\n   A key with no number falls back to a loose text match.\n   Numbers are relative: they need NOT total 100. A chapter you leave\n   out is given its share of the bank instead and is marked \"not rated\n   yet\" in the performance table.\n   Empty this map altogether to switch importance off everywhere.\n   ===================================================================== *\/\nconst chapterImportance = {\n  'Ch 1' : 30,\n  'Ch 2' : 45,\n  'Ch 3' : 25\n  \/\/ 'Apndx 1' : 25,   \u2190 appendices work the same way\n};\n\n\/* =====================================================================\n   3. QUESTION BANK  \u2190 PASTE YOUR BANK HERE\n   { id, chapter, question, options[], correct, explanation }\n     id          unique within its chapter\n     chapter     must match a key in chapterImportance exactly\n     correct     0-indexed\n     explanation may contain HTML; cite the rule or paragraph in <b> tags\n   A stem may carry \"\\n1. ...\" statement lines or a \"List-I \/ List-II\"\n   block \u2014 both are laid out automatically, and so is a plain stem.\n   The three below are only samples so the page renders on first open.\n   Delete them.\n   ===================================================================== *\/\nconst chapterQuestions = [\n  {\n    \"id\": 1,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The maintenance of Government Accounts in such form as the President may prescribe is provided for by:\",\n    \"options\": [\n      \"Article 149 of the Constitution\",\n      \"Article 150 of the Constitution\",\n      \"Article 151 of the Constitution\",\n      \"Article 148 of the Constitution\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Article 150 of the Constitution<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.1<\/b> states: \\\"Article 150 of the Constitution of India provides for the maintenance of Government Accounts in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe.\\\" The neighbouring Articles offered as traps govern the appointment and duties of the audit authority and the submission of audit reports, not the form of accounts. The same Article is the source of the power under which the List of Major and Minor Heads of Accounts is maintained and new heads opened, as recorded in <b>Note 1 below Para 1.1.6<\/b>.\"\n  },\n  {\n    \"id\": 2,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The basic rules relating to the Form of Accounts framed in exercise of the constitutional power to prescribe that form are known as:\",\n    \"options\": [\n      \"the Central Government Account (Receipts and Payments) Rules\",\n      \"the Central Treasury Rules\",\n      \"the General Financial Rules\",\n      \"the Government Accounting Rules\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Government Accounting Rules<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.1<\/b> records that \\\"basic rules relating to the Form of Accounts were framed in the form of 'Government Accounting Rules' (GAR)\\\". The two Rules named as traps are linked to a different function: \\\"administration of Central Treasury Rules and Central Government Account (Receipts and Payments Rules)\\\" is an allocated function of the accounting head under <b>Para 1.1.4(e)<\/b>. The general financial code is touched only to the limited extent of a \\\"special responsibility for revising the provisions of General Financial Rules... in so far as they relate to the form and system of accounts\\\" (<b>Para 1.1.6<\/b>).\"\n  },\n  {\n    \"id\": 3,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements:<br>1. The form in which Government Accounts are to be maintained is prescribed by the President.<br>2. Such prescription is made on the advice of the Comptroller and Auditor-General of India.<br>3. The basic rules relating to the Form of Accounts were framed as the General Financial Rules.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.1<\/b> supports the first two limbs: the form is that which \\\"the President may, on the advice of the Comptroller and Auditor-General of India, prescribe.\\\" The third limb is wrong on the instrument. The same paragraph states that the \\\"basic rules relating to the Form of Accounts were framed in the form of 'Government Accounting Rules' (GAR)\\\". The general financial code appears elsewhere and in a narrower role: <b>Para 1.1.6<\/b> gives only a \\\"special responsibility for revising the provisions of General Financial Rules and Delegation of Financial Power Rules in so far as they relate to the form and system of accounts\\\".\"\n  },\n  {\n    \"id\": 4,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The relief of the Comptroller and Auditor General of India from the responsibility of compiling the accounts of Central Ministries and Departments flowed from the first amendment to:\",\n    \"options\": [\n      \"the Government of India (Allocation of Business) Rules, 1961, as amended from time to time\",\n      \"the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971\",\n      \"the General Financial Rules, 2017 and the Delegation of Financial Power Rules\",\n      \"the Central Government Account (Receipts and Payments) Rules, 2022\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.2<\/b> records that \\\"With the first amendment to the C&AG's (Duties, Powers and Conditions of Service) Act, (1971) coming into effect on the 1st March, 1976 and subsequent notifications issued from time to time\\\", the audit authority was relieved of compilation. Each trap belongs to a different subject: the Allocation of Business Rules enumerate the allocated functions of the accounting head (<b>Para 1.1.4<\/b>); <b>Rule 70 of GFR, 2017<\/b> designates the Chief Accounting Authority (<b>Para 1.2.1<\/b>); and <b>Rule 2(q) of the 2022 Rules<\/b> casts the payment-cum-accounting duty (<b>Para 1.1.3<\/b>).\"\n  },\n  {\n    \"id\": 5,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding the withdrawal of the compilation function from the Comptroller and Auditor General of India:<br>1. The relief extended to the accounts of Union Territories as well as of Central Ministries and Departments.<br>2. The accounts of the Union Territory Administration of Chandigarh continue to be excepted from that relief.<br>3. The amendment giving effect to the relief came into force on the 1st March, 1976.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.2<\/b> covers \\\"the accounts of Central Ministries\/Departments and Union Territories\\\" and dates the amendment to \\\"the 1st March, 1976\\\", validating the first and third limbs. The second limb reproduces text that has since been withdrawn.<br><br><b>Current position:<\/b> <b>Correction Slip No. 02 dated 25.03.2025<\/b> deletes point (ii) below sub-para 1.1.2, so the Chandigarh Administration is no longer an exception; the only surviving exception is the Indian Audit and Accounts Department.\"\n  },\n  {\n    \"id\": 6,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The separate accounting organisation functioning under the Controller General of Accounts has been created in:\",\n    \"options\": [\n      \"the Department of Economic Affairs, Ministry of Finance\",\n      \"the Department of Expenditure, Ministry of Finance\",\n      \"the Department of Revenue, Ministry of Finance\",\n      \"the Department of Financial Services, Ministry of Finance\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Department of Expenditure, Ministry of Finance<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.3<\/b> states that \\\"a separate accounting organisation functioning under the Controller General of Accounts (CGA) has been created in the Department of Expenditure, Ministry of Finance\\\", and that the responsibility for compiling the accounts of the Union Government (Civil) stands entrusted to that authority in the same Department. The same Department is the source of the connected instruments cited in the Chapter, namely the revised Charter for Financial Advisers of 13.6.2023 (<b>Para 1.3.2<\/b>) and the instructions on flow of funds under Centrally Sponsored and Central Sector Schemes (<b>Para 1.4.3<\/b>).\"\n  },\n  {\n    \"id\": 7,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following functions:<br>1. Establishing and maintaining a technically sound payment-cum-accounting system in the departmentalised accounts offices.<br>2. Specifying the rules for regulating the custody, payment into and withdrawal of money from the Government Account.<br>3. Acting as the Principal Adviser on accounting matters to the Government.<br>4. Sanctioning the Detailed Demands for Grants of the civil Ministries.<br>How many of the above are responsibilities of the Controller General of Accounts?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Only three<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.3<\/b>, quoting <b>Rule 2(q) of the Central Government Account (Receipts & Payments) Rules, 2022<\/b>, casts the first three duties, adding responsibility \\\"for exchequer control, internal audit and for technically sound management accounting system\\\". The fourth is not a function of that authority anywhere in the Chapter. Demands for Grants belong to the budget stream: the Financial Adviser prepares \\\"budget estimates, revised estimates etc.\\\" for transmission to the Budget Division (<b>Para 1.2.1<\/b>), and the approved Detailed Demands for Grants are merely uploaded on the payment platform (<b>Para 1.4.1(4)<\/b>).\"\n  },\n  {\n    \"id\": 8,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The responsibility for compiling the accounts of the Union Government (Civil), including those relating to taxes, duties and other receipts and deposits realised or refunded under any Act, Laws and Rules, has been entrusted to:\",\n    \"options\": [\n      \"the Principal Accounts Office of each Ministry\",\n      \"the Central Board of Direct Taxes\",\n      \"the Comptroller and Auditor General of India\",\n      \"the Controller General of Accounts\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Controller General of Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.3<\/b> entrusts that compilation, \\\"including those relating to taxes, duties and other receipts and deposits realised or refunded under any Act, Laws and Rules\\\", to the Controller General of Accounts in the Department of Expenditure. The audit authority stands relieved of compilation altogether (<b>Para 1.1.2<\/b>). A Principal Accounts Office consolidates only \\\"the accounts of the Ministry\/Department in the manner prescribed by CGA\\\" (<b>Para 1.2.4(a)<\/b>). The tax boards receive advice on accounting of direct and indirect taxes but do not compile Union accounts (<b>Appendix 1.1, I.1(xvii)<\/b>).\"\n  },\n  {\n    \"id\": 9,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The allocation of the functions of the Controller General of Accounts among the Ministries of the Government of India is effected by:\",\n    \"options\": [\n      \"the Central Government Account (Receipts and Payments) Rules, 2022\",\n      \"the General Financial Rules, 2017\",\n      \"the Government Accounting Rules, 1990\",\n      \"the Government of India (Allocation of Business) Rules, 1961\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Government of India (Allocation of Business) Rules, 1961<\/b><br><br> <b>Analysis of Statement:<\/b><br> Those Rules, framed under <b>Article 77(3) of the Constitution<\/b>, allocate the business of the Government among its Departments, and it is by that allocation that the responsibilities of that officer are conferred. The Receipts and Payments Rules govern the manner of withdrawal from and payment into the Government account, and the General Financial Rules the exercise of financial powers, neither of them distributing executive business. <b>Para 1.1.1<\/b> records that the accounting organisation of the Union Government functions \\\"under the overall guidance of the Controller General of Accounts\\\", whose responsibilities flow from that allocation of business.\"\n  },\n  {\n    \"id\": 10,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"All of the following are matters allocated in relation to the Controller General of Accounts EXCEPT:\",\n    \"options\": [\n      \"reconciliation of the cash balance of the Union Government with the Reserve Bank of India\",\n      \"overseeing the maintenance of adequate standards of accounting by Central Civil Accounts Offices\",\n      \"preparation of budget estimates and revised estimates for transmission to the Budget Division\",\n      \"coordination and assistance in the introduction of management accounting system in Civil Ministries\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - preparation of budget estimates and revised estimates for transmission to the Budget Division<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.4<\/b> allocates clauses (b), (c) and (f) respectively for the three genuine functions, including \\\"reconciliation of cash balance of Union Government with Reserve Bank in general and, in particular, of Reserve Deposits pertaining to Civil Ministries or Departments\\\". Preparation of estimates is not among the allocated matters; it belongs to the Financial Adviser, who under <b>Para 1.2.1<\/b> \\\"is also responsible to prepare budget estimates, revised estimates etc. and their subsequent transmission to the Budget Division in the Ministry of Finance\\\".\"\n  },\n  {\n    \"id\": 11,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Allocated matter)<\/b><br>A. Reconciliation of cash balance with the Reserve Bank<br>B. Administration of the Central Treasury Rules<br>C. Cadre management of the Indian Civil Accounts Service<br>D. Disbursement of pension through Public Sector Banks<br><b>List-II (Description)<\/b><br>1. Group 'A' and Group 'B' Officers of Central Civil Accounts Offices<br>2. Central Civil Pensioners, Freedom Fighters and Ex-Presidents<br>3. Reserve Deposits pertaining to Civil Ministries or Departments<br>4. Central Government Account (Receipts and Payments) Rules\",\n    \"options\": [\n      \"A-3, B-4, C-1, D-2\",\n      \"A-4, B-3, C-2, D-1\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-2, B-4, C-1, D-3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.4<\/b> supplies each pairing. Clause (b) speaks of reconciliation \\\"in particular, of Reserve Deposits pertaining to Civil Ministries or Departments\\\"; clause (e) couples the Treasury Rules with the \\\"Central Government Account (Receipts and Payments Rules)\\\"; clause (g) covers \\\"cadre management of Group 'A' (Indian Civil Accounts Service) and Group 'B' Officers of the Central Civil Accounts Offices\\\"; and clause (i) covers pension disbursement \\\"in respect of Central Civil Pensioners, Freedom Fighters, High Court Judges, Ex-M.P.s and Ex-Presidents\\\". Group 'C' staff form a separate clause (h). Group 'C' staff are dealt with separately under clause (h), and the pension categories in clause (i) run from Central Civil Pensioners to Ex-Presidents.\"\n  },\n  {\n    \"id\": 12,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding the allocated matter of consolidation and annual accounts:<br>1. It covers the consolidation of quarterly accounts.<br>2. It covers the preparation of a review of trends of revenue realisation and significant features of expenditure.<br>3. It covers the preparation of the Summary and Civil Appropriation Accounts.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.4(d)<\/b> allocates \\\"consolidation of monthly accounts, preparation of review of trends of revenue realisation and significant features of expenditure etc. and preparation of annual accounts (including Summary, Civil Appropriation Accounts)\\\". The second and third limbs therefore stand. The first alters the periodicity: the consolidation allocated is monthly, and it is the accounts themselves that are annual. Quarterly analysis appears elsewhere in the Chapter, as a duty of the Deputy Controller of Accounts under <b>Appendix 1.1, III.A(vii)<\/b>.\"\n  },\n  {\n    \"id\": 13,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Officers of the Indian Civil Accounts Service report to the Chief Accounting Authority of the Ministry:\",\n    \"options\": [\n      \"directly, and separately to the Comptroller and Auditor General of India\",\n      \"through the Financial Adviser, and also to the apex accounting authority\",\n      \"through the Principal Accounts Office of the Ministry or Department\",\n      \"through the Comptroller and Auditor General of India\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - through the Financial Adviser, and also to the apex accounting authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.5<\/b> is explicit that these officers \\\"have the dual responsibility of reporting to the Chief Accounting Authority (CAA) of the Ministry (Secretary of the Ministry\/Department) through the Financial Adviser (FA), as well as to the CGA, on whose behalf they discharge the allocated functions in the line Ministries.\\\" The channel therefore runs through the Financial Adviser, who himself \\\"has the responsibility of advising the Secretary of the Department as well as representing the Ministry of Finance in the assigned line Ministry\\\" (<b>Para 1.2.1<\/b>).\"\n  },\n  {\n    \"id\": 14,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"In the Civil Ministries of the Union Government, the Indian Civil Accounts Service is primarily responsible for:\",\n    \"options\": [\n      \"audit, inspection and certification of accounts\",\n      \"budgeting, expenditure control and accounting\",\n      \"revenue collection and tax assessment\",\n      \"cadre management and establishment matters\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - budgeting, expenditure control and accounting<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.5<\/b> states that \\\"The ICAS is primarily responsible for budgeting, expenditure control and accounting in the Civil Ministries of Union Government.\\\" Certification and audit lie outside the accounting organisation, the audit authority having been relieved only of compilation while retaining its audit character (<b>Para 1.1.2<\/b>). Cadre management is an allocated matter of the accounting head rather than the service's field responsibility (<b>Para 1.1.4(g)<\/b>), and tax assessment is nowhere entrusted to this service.\"\n  },\n  {\n    \"id\": 15,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding the Indian Civil Accounts Service:<br>1. It was formed as a Group 'A' Central Civil Service with its own service rules.<br>2. It functions under the cadre control of the Financial Adviser of the concerned Ministry.<br>3. Its officers discharge the allocated functions in the line Ministries on behalf of the Controller General of Accounts.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.5<\/b> supports the first and third limbs, describing the service as one formed \\\"with its own service rules and under the cadre control of the CGA\\\" whose officers discharge functions \\\"on whose behalf they discharge the allocated functions in the line Ministries\\\". The second limb alters the controlling authority. The Financial Adviser is only the channel of reporting to the Chief Accounting Authority; cadre management is an allocated matter of the accounting head under <b>Para 1.1.4(g)<\/b>.\"\n  },\n  {\n    \"id\": 16,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"On behalf of the Ministries and Departments, liaison with the Budget Division and with the Comptroller and Auditor General of India in accounting matters is maintained by:\",\n    \"options\": [\n      \"the Central Pension Accounting Office\",\n      \"the Office of the Controller General of Accounts\",\n      \"the Financial Adviser of each Ministry\",\n      \"the Principal Accounts Office of each Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Office of the Controller General of Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.6<\/b> provides that the \\\"Office of CGA on behalf of the Ministries and Departments liaises with the Budget Division and the CAG of India in accounting matters\\\", the responsibilities including \\\"issuing general instructions about the system and form of accounts and procedures for accounting of receipts and payments\\\". The Ministry-level office maintains liaison of a narrower kind, namely \\\"necessary liaison with CGA's Office for overall coordination and control in accounting matters\\\" (<b>Para 1.2.4(d)<\/b>), which runs upward rather than to the Budget Division.\"\n  },\n  {\n    \"id\": 17,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The special responsibility for revising the provisions of the General Financial Rules and the Delegation of Financial Power Rules, in so far as they relate to the form and system of accounts, rests with:\",\n    \"options\": [\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Comptroller and Auditor General of India\",\n      \"the Controller General of Accounts\",\n      \"the Chief Accounting Authority of the Ministry\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Controller General of Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.6<\/b> confers a \\\"special responsibility for revising the provisions of General Financial Rules and Delegation of Financial Power Rules in so far as they relate to the form and system of accounts etc., and the use of the services of the Banks for collecting receipts and making payments.\\\" The audit authority advises only on the opening of heads of account (<b>Note 1 below Para 1.1.6<\/b>) and on the form of accounts prescribed by the President (<b>Para 1.1.1<\/b>); the Budget Division is a body liaised with, not the revising authority.\"\n  },\n  {\n    \"id\": 18,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements:<br>1. General instructions about the system and form of accounts and procedures for accounting of receipts and payments are issued to the Ministries and Departments.<br>2. Powers of inspection over the Departmentalized Accounts Offices are exercisable only with the prior concurrence of the Chief Accounting Authority.<br>3. The use of the services of the Banks for collecting receipts and making payments falls within the special revising responsibility.<br>Which of the statements given above are correct in relation to the Controller General of Accounts?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.6<\/b> supports the first and third limbs, covering \\\"issuing general instructions about the system and form of accounts and procedures for accounting of receipts and payments\\\" and a special responsibility extending to \\\"the use of the services of the Banks for collecting receipts and making payments\\\". The second limb inserts a condition the paragraph does not contain: \\\"he will have powers to inspect the offices\\\" in order to maintain the requisite technical standard, and no concurrence of the Ministry is required.\"\n  },\n  {\n    \"id\": 19,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The List of Major and Minor Heads of Accounts of the Union and the States is maintained by:\",\n    \"options\": [\n      \"the Comptroller and Auditor General of India\",\n      \"the Controller General of Accounts\",\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Principal Accounts Office of the Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Controller General of Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1 below Para 1.1.6<\/b> states that \\\"The List of Major and Minor Heads of Accounts (LMMHA) of Union and States is maintained by CGA which is authorised to open a new head of account on the advice of the C&AG of India under the powers flowing from Article 150 of the Constitution.\\\" The audit authority's role is confined to tendering advice. The same Note describes what the List contains, namely \\\"General Directions for opening Heads of Accounts and a complete list of the Sectors, Major, Sub-Major and Minor Heads of Accounts and also some Sub\/detailed heads, authorised to be so opened.\\\"\"\n  },\n  {\n    \"id\": 20,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"A new Major, Sub-Major or Minor Head in the list of heads of account of the Union and the States may be opened:\",\n    \"options\": [\n      \"by the Comptroller and Auditor General of India on the advice of the Controller General of Accounts\",\n      \"by the Budget Division in consultation with the Principal Accounts Office\",\n      \"by the Chief Accounting Authority of the Ministry concerned\",\n      \"by the Controller General of Accounts on the advice of the Comptroller and Auditor General of India\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - by the Controller General of Accounts on the advice of the Comptroller and Auditor General of India<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1 below Para 1.1.6<\/b>, read with <b>Rule 79 of GFR, 2017<\/b>, vests the authority in the Controller General of Accounts, \\\"which is authorised to open a new head of account on the advice of the C&AG of India under the powers flowing from Article 150 of the Constitution.\\\" The reversal of these two roles is the standing trap in this Note. Ministries and their Principal Accounts Offices may open only Sub-Heads and Detailed Heads, and then only as permitted by <b>Note 1 below Para 1.2.4<\/b>.\"\n  },\n  {\n    \"id\": 21,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements:<br>1. Statements on the Total Liability of the Government form part of the accounts proper.<br>2. Statements on Contingent Liability and Financial Assets are prepared on an accrual or modified accrual basis.<br>3. The classification of transactions reflects the functions, programmes, activities and objects of revenue and expenditure.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.1.8<\/b> supports the second and third limbs, describing accrual and modified accrual statements on \\\"Total Liability of the Government, Contingent Liability, Financial Assets etc.\\\" and the design of the classification to reflect \\\"the functions, programmes, activities and the objects or the economic classifications\\\". The first limb misplaces those statements: the same sentence provides that they \\\"are appended as disclosures to the accounts\\\", the accounts themselves remaining on a cash basis.\"\n  },\n  {\n    \"id\": 22,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The office designated as the Chief Accounting Authority of a Ministry or Department is held by:\",\n    \"options\": [\n      \"the Financial Adviser\",\n      \"the Secretary of the Ministry or Department\",\n      \"the Principal Chief Controller of Accounts\",\n      \"the Controller General of Accounts\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Secretary of the Ministry or Department<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.2.1<\/b> provides that the \\\"Secretary of each Ministry\/Department is the CAA in terms of Rule 70 of GFR, 2017\\\", a designation repeated in <b>Para 1.1.5<\/b> where the Chief Accounting Authority is described parenthetically as the \\\"Secretary of the Ministry\/Department\\\". The other functionaries assist rather than hold the office: the authority discharges its functions \\\"through and with the assistance of the FA and Head of Accounting Organization i.e. Pr.CCAs\/CCAs\/CAs(independent charge)\\\". The accounts so prepared are signed by this authority under <b>Para 1.2.3(c)<\/b>.\"\n  },\n  {\n    \"id\": 23,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding the Financial Adviser of a Ministry or Department:<br>1. He advises the Secretary of the Department and also represents the Ministry of Finance in the assigned line Ministry.<br>2. He is responsible for the overall management of government transactions and their internal audits.<br>3. He prepares budget estimates and revised estimates and transmits them to the Department of Expenditure.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.2.1<\/b> supports the first two limbs, the officer having \\\"the responsibility of advising the Secretary of the Department as well as representing the Ministry of Finance in the assigned line Ministry\\\" and being \\\"responsible for the overall management of government transactions and their internal audits\\\". The third limb changes the addressee: he prepares \\\"budget estimates, revised estimates etc. and their subsequent transmission to the Budget Division in the Ministry of Finance.\\\"\"\n  },\n  {\n    \"id\": 24,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The timely completion of the Finance Accounts and the Appropriation Accounts is required to be ensured by:\",\n    \"options\": [\n      \"the Chief Accounting Authority\",\n      \"the Principal Accounts Office\",\n      \"the Controller General of Accounts\",\n      \"the Financial Adviser\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Financial Adviser<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.2.1<\/b> lays it down that the \\\"FA shall ensure timely completion of Finance Accounts and Appropriation Accounts by the Head of Accounting Organisation.\\\" The distinction is between the officer who ensures and the officer who performs: the accounts are actually prepared by the Ministry's accounting machinery, the Principal Accounts Office preparing the \\\"Annual Appropriation Accounts, Statement of Central Transactions (SCT) and other materials and statements as required for the Finance Account of the Union Government (Civil)\\\" under <b>Para 1.2.4(b)<\/b>, and the Chief Accounting Authority signing them under <b>Para 1.2.3(c)<\/b>.\"\n  },\n  {\n    \"id\": 25,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The detailed responsibilities and functions of the Financial Advisers are outlined in a Charter issued by:\",\n    \"options\": [\n      \"the Office of the Controller General of Accounts\",\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Department of Expenditure, Ministry of Finance\",\n      \"the Cabinet Secretariat\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Department of Expenditure, Ministry of Finance<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.2.1<\/b> records that \\\"The detailed responsibilities and functions of the FAs are outlined in the Charter for FAs issued by the Department of Expenditure, Ministry of Finance.\\\" <b>Para 1.3.2<\/b> identifies the revised instrument precisely as the \\\"Charter for FAs issued by Department of Expenditure on 13.6.2023\\\" vide OM No. 23(3)\/E-Coord\/2018. The accounting head's own charter has a different parentage: it flows from the Controller General of Accounts' O.M. dated 23-07-2021, as recorded at the foot of <b>Appendix 1.1<\/b>.\"\n  },\n  {\n    \"id\": 26,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Any addition to the list of Cheque Drawing Drawing and Disbursing Officers of a Ministry or Department requires:\",\n    \"options\": [\n      \"the specific approval of the Chief Accounting Authority\",\n      \"the concurrence of the Financial Adviser\",\n      \"the concurrence of the Budget Division\",\n      \"the specific approval of the Controller General of Accounts\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the specific approval of the Controller General of Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.2.3(a)<\/b> provides for \\\"Arranging payments through the PAOs\/ Principal Accounts Offices, and the Drawing and Disbursing Officers (DDOs) wherever authorized to make certain types of payments. Any addition to the list of CDDOs of a Ministry\/Department is however required to have the specific approval of the CGA.\\\" The same reservation of power appears alongside in <b>Para 1.2.5.2<\/b>, under which \\\"Specific approval of the CGA is mandatory for creation or re-organisation of a new PAO\\\". The Ministry's own authorities cannot enlarge either list.\"\n  },\n  {\n    \"id\": 27,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The Annual Appropriation Accounts relating to the Detailed Demands for Grants of a Ministry are submitted to the Controller General of Accounts duly signed by:\",\n    \"options\": [\n      \"the Financial Adviser of the Ministry\",\n      \"the Head of the Accounting Organisation\",\n      \"the Chief Accounting Authority of the Ministry\",\n      \"the Principal Accounts Officer of the Ministry\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Chief Accounting Authority of the Ministry<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.2.3(c)<\/b> requires \\\"Preparation of Annual Appropriation Accounts relating to the Detailed Demands for Grants (DDGs) of the Ministry\/Department, getting them audited and submitting to the CGA, duly signed by the CAA\/Secretary of the Ministry.\\\" The accounting head prepares and submits, but the signature is that of the Secretary. The same duty is echoed in the charter obligation to \\\"Ensure timely submission of Audited Annual Appropriation Accounts duly signed by Chief Accounting Authority of the Ministry\/Department to O\/o CGA\\\" (<b>Appendix 1.1, I.1(ix)<\/b>).\"\n  },\n  {\n    \"id\": 28,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding the responsibilities discharged on behalf of the Chief Accounting Authority:<br>1. Compilation and consolidation of the accounts of the Department and their submission in the prescribed form.<br>2. Getting the Annual Appropriation Accounts audited after their submission to the apex accounting office.<br>3. Arranging internal inspection of records pertaining to government transactions maintained in the Public Sector Banks.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.2.3<\/b> supports the first and third limbs through clauses (b) and (d), the latter extending inspection to \\\"records pertaining to government transactions maintained in the Public Sector Banks (PSBs) and other nominated banks\\\". The second limb reverses the sequence. Clause (c) requires \\\"getting them audited and submitting to the CGA, duly signed by the CAA\/Secretary of the Ministry\\\", so audit precedes submission, a point echoed in the requirement to submit \\\"Audited Annual Appropriation Accounts\\\" (<b>Appendix 1.1, I.1(ix)<\/b>).\"\n  },\n  {\n    \"id\": 29,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Function)<\/b><br>A. Consolidation of the accounts of the Ministry<br>B. Payment of loans and grants to State Governments<br>C. Maintenance of Appropriation Audit Registers<br>D. Rendition of technical advice to Pay and Accounts Offices<br><b>List-II (Governing feature)<\/b><br>1. To watch the progress of expenditure of various Grants<br>2. In the manner prescribed by the Controller General of Accounts<br>3. Keeping in view the objective of management accounting system<br>4. Through the Reserve Bank of India\",\n    \"options\": [\n      \"A-4, B-2, C-3, D-1\",\n      \"A-2, B-4, C-1, D-3\",\n      \"A-3, B-4, C-2, D-1\",\n      \"A-2, B-1, C-4, D-3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - A-2, B-4, C-1, D-3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.2.4<\/b> supplies each pairing. Clause (a) requires \\\"Consolidation of the accounts of the Ministry\/Department in the manner prescribed by CGA\\\"; clause (c) covers \\\"Payment of loans and grants to State Governments through Reserve Bank of India (RBI)\\\"; clause (e) requires registers \\\"in order to watch the progress of expenditure of various Grants of the Ministry\/Department\\\"; and clause (d) couples \\\"Preparation of manuals keeping in view the objective of management accounting system if any, and rendition of technical advice to PAOs.\\\"\"\n  },\n  {\n    \"id\": 30,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Payment of loans and grants sanctioned by the Central Government to a State Government is arranged through the channel of:\",\n    \"options\": [\n      \"through the accredited bank of the Ministry\",\n      \"through the Reserve Bank of India\",\n      \"through the Public Financial Management System directly\",\n      \"through the Central Pension Accounting Office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - through the Reserve Bank of India<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.2.4(c)<\/b> makes the Principal Accounts Office responsible for \\\"Payment of loans and grants to State Governments through Reserve Bank of India (RBI), and wherever it has a drawing account, payment from it to Union Territory Governments\/ Administrations.\\\" The accredited bank named in the closest trap serves a different class of payment: Pay and Accounts Offices and authorised Drawing and Disbursing Officers make ordinary payments \\\"by means of issue of e-payment advices or cheques drawn on the offices\/branches of the accredited bank\\\" (<b>Para 1.2.5<\/b>).\"\n  },\n  {\n    \"id\": 31,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The Statement of Central Transactions and other materials required for the Finance Account of the Union Government (Civil) are prepared by:\",\n    \"options\": [\n      \"the Pay and Accounts Office\",\n      \"the Principal Accounts Office\",\n      \"the Office of the Controller General of Accounts\",\n      \"the Financial Adviser\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Principal Accounts Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.2.4(b)<\/b> makes the Principal Accounts Office responsible for \\\"Preparation of Annual Appropriation Accounts, Statement of Central Transactions (SCT) and other materials and statements as required for the Finance Account of the Union Government (Civil), for submission to the CGA\\\". The apex office receives and consolidates rather than prepares at Ministry level, its allocated function being \\\"consolidation of monthly accounts... and preparation of annual accounts\\\" for the Union as a whole (<b>Para 1.1.4(d)<\/b>). The Pay and Accounts Office is the unit of first account (<b>Para 1.2.5.1<\/b>).\"\n  },\n  {\n    \"id\": 32,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Where a Ministry requires a Sub-Head or a Detailed Head for its own transactions below an existing minor head, that head may be opened:\",\n    \"options\": [\n      \"by the Ministry with the specific approval of the Controller General of Accounts\",\n      \"by the Principal Accounts Office on the advice of the Comptroller and Auditor General\",\n      \"by the Chief Accounting Authority on the recommendation of the Financial Adviser\",\n      \"by the Ministry in consultation with the Budget Division of the Ministry of Finance\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - by the Ministry in consultation with the Budget Division of the Ministry of Finance<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1 below Para 1.2.4<\/b>, resting on <b>Rule 79 of GFR, 2017<\/b>, provides that \\\"Ministries\/Departments may open Sub-Heads and Detailed Heads as required by them in consultation with the Budget Division of the Ministry of Finance.\\\" The advice of the audit authority is required at a different level altogether, namely for opening a new head of account by the Controller General of Accounts under <b>Note 1 below Para 1.1.6<\/b>. The Principal Accounts Office has only the residual power described in the same Note.\"\n  },\n  {\n    \"id\": 33,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The power of a Principal Accounts Office to open Sub-Heads and Detailed Heads is confined to heads required under Minor Heads falling within:\",\n    \"options\": [\n      \"the Consolidated Fund of India\",\n      \"the Contingency Fund of India\",\n      \"the Public Account of India\",\n      \"the Detailed Demands for Grants of the Ministry\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Public Account of India<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1 below Para 1.2.4<\/b> states that \\\"Their Principal Accounts Offices may open Sub\/Detailed Heads required under the Minor Heads falling within the Public Account of India subject to the above stipulations.\\\" The restriction is a real one, the wider power of opening such heads generally being that of the Ministry in consultation with the Budget Division. Interest on deposits within this Account, including Reserve Funds, is separately estimated by the accounting head under <b>Appendix 1.1, I.2(v)<\/b>.\"\n  },\n  {\n    \"id\": 34,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Payments pertaining to a Ministry or Department are made by the Pay and Accounts Offices and the authorised Drawing and Disbursing Officers by means of:\",\n    \"options\": [\n      \"cash withdrawals from the treasury nearest to the disbursing office\",\n      \"issue of e-payment advices or cheques on the accredited bank\",\n      \"letters of authorisation issued to the Reserve Bank of India\",\n      \"demand drafts obtained from any scheduled bank\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - issue of e-payment advices or cheques on the accredited bank<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.2.5<\/b> provides that such officers \\\"will make payments pertaining to respective Ministries\/Departments by means of issue of e-payment advices or cheques drawn on the offices\/branches of the accredited bank for handling the receipts and payments of the Ministry\/Department.\\\" The central bank is engaged in a distinct channel, namely the payment of loans and grants to State Governments (<b>Para 1.2.4(c)<\/b>), while a Letter of Authorisation is an instrument settled through the payment platform under <b>Appendix 1.1, III.A(ii)<\/b>.\"\n  },\n  {\n    \"id\": 35,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"A Pay and Accounts Office or a Drawing and Disbursing Officer may draw cheques or issue e-payment advices:\",\n    \"options\": [\n      \"on any branch of the accredited bank within the same city\",\n      \"only on the particular authorised branch with which it has an account\",\n      \"on any nominated bank handling government transactions\",\n      \"on the branch nominated by the Principal Accounts Office for the month\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - only on the particular authorised branch with which it has an account<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.2.5<\/b> is restrictive: \\\"Each PAO or DDO shall draw cheques\/issue e-payment advices only on the particular\/authorised branch\/branches of the Bank and with which it has an account.\\\" The existence of an account with that branch is the operative condition, so a general permission across the accredited bank's network would defeat the rule. Monitoring of service delivery through the accredited and authorised banks is a separate supervisory duty of the accounting head under <b>Appendix 1.1, I.1(vii)<\/b>.\"\n  },\n  {\n    \"id\": 36,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"All receipts of a Ministry or Department are finally accounted for in the books of:\",\n    \"options\": [\n      \"the Principal Accounts Office\",\n      \"the accredited bank of the Ministry\",\n      \"the Office of the Controller General of Accounts\",\n      \"the concerned Pay and Accounts Office\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the concerned Pay and Accounts Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.2.5.1<\/b> states that \\\"All receipts of the Ministry\/Department shall also be finally accounted for in the books of the concerned PAO.\\\" The higher offices come into the picture only at the stage of consolidation, the Principal Accounts Office consolidating \\\"the accounts of the Ministry\/Department in the manner prescribed by CGA\\\" (<b>Para 1.2.4(a)<\/b>) and the apex office consolidating monthly accounts for the Union (<b>Para 1.1.4(d)<\/b>). The bank collects but does not account for receipts finally.\"\n  },\n  {\n    \"id\": 37,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Before a new Pay and Accounts Office is created, or an existing one re-organised, the Ministry must obtain:\",\n    \"options\": [\n      \"the approval of the Chief Accounting Authority of the Ministry concerned\",\n      \"the mandatory specific approval of the apex accounting authority\",\n      \"the concurrence of the Department of Expenditure\",\n      \"the recommendation of the Principal Accounts Office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the mandatory specific approval of the apex accounting authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.2.5.2<\/b> is categorical: \\\"Specific approval of the CGA is mandatory for creation or re-organisation of a new PAO.\\\" The same reservation governs any enlargement of the list of Cheque Drawing Drawing and Disbursing Officers under <b>Para 1.2.3(a)<\/b>. Concurrence of the Department of Expenditure is required in a different situation altogether, namely where the Budget section of a Ministry is not to function under the control of the accounting head (<b>Para 1.3.2, para 43 of the Charter for Financial Advisers<\/b>).\"\n  },\n  {\n    \"id\": 38,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Authority to authenticate all orders and other instruments concerning the organisation of the Controller General of Accounts has been conferred by a notification of:\",\n    \"options\": [\n      \"the Ministry of Finance\",\n      \"the Ministry of Home Affairs\",\n      \"the Cabinet Secretariat\",\n      \"the Department of Personnel and Training\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Ministry of Home Affairs<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.2.6<\/b> records that \\\"The CGA\/Addl.CGA\/Jt. CGA(s)\/Dy. CGA(s) have also been authorised to authenticate all orders and other instruments concerning the CGA's organisation vide Ministry of Home Affairs notification No. F.23\/5\/78-public dated the 22nd September, 1978, as amended from time to time.\\\" The Finance Ministry named in the closest trap is the parent Ministry of the organisation (<b>Para 1.1.3<\/b>) but is not the authenticating authority; authentication of orders on behalf of the President is a Home Ministry subject.\"\n  },\n  {\n    \"id\": 39,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The entire function of the accounting set up in a Civil Ministry, including its Pay and Accounts Offices, is supervised and administered by:\",\n    \"options\": [\n      \"the Financial Adviser of the Ministry\",\n      \"the Chief Accounting Authority of the Ministry\",\n      \"the Head of the Accounting Organisation\",\n      \"the Principal Accounts Officer of the Ministry\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Head of the Accounting Organisation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.3.1<\/b> provides that the Departmental Accounting Organisations headed by these officers \\\"are overall Head of the Accounting organization of their Ministry\/Department. They supervise and administer the entire function of the accounting set up including the PAOs of Civil Ministries\/ Departments.\\\" The Financial Adviser stands outside that line of supervision, being concerned with overall management of transactions and internal audits (<b>Para 1.2.1<\/b>), and the Principal Accounts Office itself functions under the same Head (<b>Para 1.2.4<\/b>).\"\n  },\n  {\n    \"id\": 40,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding the Heads of the Accounting Organisation in Ministries and Departments:<br>1. They are primarily responsible to establish an efficient and effective payment and revenue collection and accounting system.<br>2. They monitor the performance of the accounting personnel in conformity with prescribed rules and regulations.<br>3. They discharge these functions with the assistance of the Financial Adviser of the Ministry.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.3.1<\/b> supports the first two limbs, these officers being \\\"primarily responsible to establish an efficient and effective payment and revenue collection and the accounting systems\\\" and monitoring \\\"the performance of the accounting personnel in conformity with prescribed rules and regulations\\\". The third limb reverses the direction of assistance: they \\\"discharge these functions with the assistance of the CAs\/Dy.CAs\/ACAs and PAOs of the Ministry\/Department concerned\\\", while the Financial Adviser is himself assisted by them (<b>Para 1.2.1<\/b>).\"\n  },\n  {\n    \"id\": 41,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Budget related files of a Ministry or Department are required to be submitted to the Financial Adviser:\",\n    \"options\": [\n      \"through the Principal Accounts Office of the Ministry\",\n      \"directly by the Programme Divisions of the Ministry\",\n      \"through the Internal Finance Division of the Ministry\",\n      \"through the Head of the Accounting Organisation\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - through the Head of the Accounting Organisation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.3.2<\/b> reproduces para 43 of the Charter for Financial Advisers: \\\"CCAs shall be actively associated with the process of Budget formulation. Budget related files shall be submitted to the FA through the Pr.CCAs\/CCAs\/CAs(i\/c).\\\" The same routing is repeated in the charter itself at <b>Appendix 1.1, I.2(i)<\/b>. The Programme Divisions and Internal Finance Divisions appear in a different context, as the offices for whom the accounting head is \\\"the first port of call\\\" on payment platform issues (<b>Para 1.4.3(i)<\/b>).\"\n  },\n  {\n    \"id\": 42,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The responsibility of acting as nodal officer for the Public Financial Management System, inter alia in resolving issues relating to its smooth and efficient running, has been entrusted to:\",\n    \"options\": [\n      \"the Financial Adviser of the Ministry\",\n      \"the Head of the Accounting Organisation\",\n      \"the Principal Accounts Officer\",\n      \"the Deputy Controller of Accounts\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Head of the Accounting Organisation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.3.2<\/b> reproduces para 44 of the Charter for Financial Advisers: \\\"CCAs are expected to act as nodal officers for PFMS, inter-alia in resolving issues relating to its smooth and efficient running.\\\" The charter repeats it as a duty in terms at <b>Appendix 1.1, I.1(xxi)<\/b>. The Financial Adviser is assisted in this by that officer rather than holding the charge himself, the nodal officer being required to \\\"assists FA to ensure that guidelines\/ instructions issued on PFMS are followed \/implemented\\\" (<b>Appendix 1.1, I.5(i)<\/b>).\"\n  },\n  {\n    \"id\": 43,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding the evolution of the accounting functions and systems:<br>1. The evolution has come about both through Information and Communication Technology and through process enhancements.<br>2. The focus has in particular been on digitizing the accounting systems and processes.<br>3. The end-to-end coverage of processing of transactions, reconciliations, compilation and preparation of financial statements is now carried out in an electronic environment.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 1.1.7<\/b>, which records that the functions \\\"have evolved over the years, both through the Information and Communication Technology (ICT) and process enhancements. There has been a focus, in particular, on digitizing the accounting systems and processes. As a consequence, end- to-end coverage of processing and capturing of government transactions, reconciliations, compilation of accounting data and the consolidation and preparation of accounting and financial statements is now carried out in an electronic environment.\\\"\"\n  },\n  {\n    \"id\": 44,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The integrated Financial Management System to be used for sanction preparation, bill processing, payment, receipt management, Direct Benefit Transfer, fund flow management and financial reporting is prescribed by:\",\n    \"options\": [\n      \"Rule 70 of the General Financial Rules, 2017\",\n      \"Rule 79 of the General Financial Rules, 2017\",\n      \"Rule 86 of the General Financial Rules, 2017\",\n      \"Rule 2(q) of the Central Government Account (Receipts and Payments) Rules, 2022\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Rule 86 of the General Financial Rules, 2017<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.4.1<\/b> states that \\\"Rule 86 of GFR, 2017 dealt with PFMS\\\" and reproduces its stipulation that the system \\\"shall be used for sanction preparation, bill processing, payment, receipt management, Direct Benefit Transfer, fund flow management and financial reporting.\\\" The other provisions govern separate subjects: Rule 70 designates the Chief Accounting Authority (<b>Para 1.2.1<\/b>), Rule 79 governs authority to open heads of account (<b>Note 1 below Para 1.1.6<\/b>), and Rule 2(q) casts the payment-cum-accounting duty (<b>Para 1.1.3<\/b>). The same Rule goes on to require registration of implementing agencies, 'just-in-time' release of payments, uploading of the approved Detailed Demands for Grants at the start of each Financial Year, and submission of Utilisation Certificates on the platform.\"\n  },\n  {\n    \"id\": 45,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements:<br>1. All re-appropriation orders and surrender orders are required to be generated manually and thereafter uploaded on the Public Financial Management System.<br>2. All grantee institutions are required to submit Utilisation Certificates on that System.<br>3. The System is to be used for receipt management and Direct Benefit Transfer.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Rule 86 of GFR, 2017<\/b>, reproduced in <b>Para 1.4.1<\/b>, supports the second and third limbs through clauses (6) and (1). The first limb inserts a manual stage the Rule does not permit: clause (5) requires that \\\"All the re-appropriation orders, surrender order shall be generated through PFMS system\\\", that is, generated on the platform itself. What is uploaded on the platform is the approved Detailed Demands for Grants, under clause (4).\"\n  },\n  {\n    \"id\": 46,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Requirement)<\/b><br>A. Registration till the last level of implementation<br>B. Release on a 'just-in-time' basis<br>C. Uploading at the start of each Financial Year<br>D. Submission on the System by the recipient<br><b>List-II (Subject matter)<\/b><br>1. Utilisation Certificates<br>2. Detailed Demands for Grants<br>3. Implementing agencies<br>4. Payments\",\n    \"options\": [\n      \"A-3, B-2, C-4, D-1\",\n      \"A-4, B-3, C-2, D-1\",\n      \"A-3, B-4, C-2, D-1\",\n      \"A-1, B-4, C-3, D-2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-4, C-2, D-1<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.4.1<\/b> yields each pairing from the successive clauses of <b>Rule 86 of GFR, 2017<\/b>. Clause (2) requires ministries sanctioning grants-in-aid to \\\"register all implementing agencies till last level of implementation\\\"; clause (3) that \\\"All the payment, to the extent possible, shall be released 'just-in-time'\\\"; clause (4) that the Detailed Demands for Grants \\\"must be uploaded on PFMS at the start of each Financial Year\\\"; and clause (6) that \\\"All grantee institutions shall submit Utilisation Certificates on PFMS.\\\"\"\n  },\n  {\n    \"id\": 47,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"For any issue relating to the Public Financial Management System, the Programme Divisions and the Internal Finance Divisions are required to approach, in the first instance:\",\n    \"options\": [\n      \"the Headquarter of the Public Financial Management System\",\n      \"the Head of the Accounting Organisation of the Ministry\",\n      \"the local unit of the National Informatics Centre concerned\",\n      \"the Department of Expenditure\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Head of the Accounting Organisation of the Ministry<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.4.3(i)<\/b> provides that these officers, \\\"being the nodal officer of PFMS will be the first port of call for the Programme Divisions (PDs) and Internal Finance Divisions (IFDs) for any PFMS related issues and they will strive to give a suitable solution to the PDs\/IFDs in a time bound manner with the help of local NIC unit and in consultation with the PFMS Headquarter(HQ).\\\" The informatics unit and the Headquarter are therefore sources of assistance at the first stage, not the point of first approach.\"\n  },\n  {\n    \"id\": 48,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding the handling of issues relating to the Public Financial Management System:<br>1. A suitable solution is to be given to the Programme Divisions in a time bound manner.<br>2. Assistance may be taken from the local National Informatics Centre unit and in consultation with the Headquarter of the System.<br>3. Where the issue cannot be resolved, it may be forwarded to the Headquarter without any remarks so as to save time.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.4.3(i)<\/b> supports the first two limbs. The third inverts the express prohibition in <b>Para 1.4.3(ii)<\/b>: where the officer \\\"is unable to resolve any PFMS related issue, he\/she may refer the matter to PFMS HQ with complete details of the issue and suggested measures. However, they should avoid simply forwarding the issues to HQ without any remarks\/recommendations\/suggestions.\\\" The reference must therefore carry complete details and suggested measures.\"\n  },\n  {\n    \"id\": 49,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Regular interaction with the Internal Finance Divisions and Programme Divisions on the implementation of fund flow and expenditure management guidelines carries the further obligation of:\",\n    \"options\": [\n      \"obtaining prior concurrence for every release of funds\",\n      \"forwarding a monthly certificate of compliance to the Chief Accounting Authority\",\n      \"suspending all releases to the defaulting implementing agencies\",\n      \"keeping the Department of Expenditure and the Headquarter informed of violations\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - keeping the Department of Expenditure and the Headquarter informed of violations<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.4.3(iii)<\/b> requires these officers to \\\"regularly interact with IFD\/PDs on implementation of fund flow\/expenditure management guidelines issued by the Department of Expenditure (DoE), CGA and PFMS HQ informed regarding violations, if any, in implementation of these guidelines.\\\" Dissemination of the instructions themselves is a distinct obligation under clause (iv), which requires \\\"wide dissemination of the instructions issued by DoE and PFMS HQ regarding flow and management of funds\\\" among the Ministry's offices and its scheme implementing agencies.\"\n  },\n  {\n    \"id\": 50,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding training on the Public Financial Management System:<br>1. The requirement of such training in the Ministry is to be continuously assessed.<br>2. Coordination for organising the training is to be with the Programme Divisions and the concerned vertical of the Headquarter.<br>3. Trainers are to be developed in the accounting formations who could be used for refresher trainings.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs come from <b>Para 1.4.3(v)<\/b>, under which these officers \\\"shall continuously assess the requirement of PFMS related training in their Ministry\/Department and coordinate with the PDs and the concerned vertical of PFMS HQ to organize the same. They shall strive to develop trainers in their accounting formations who could be used for refresher trainings.\\\" Training of implementing agencies on the transaction modules is separately cast on the Deputy Controllers and Assistant Controllers of Accounts (<b>Appendix 1.1, III.C(i)<\/b> and <b>IV(i)<\/b>).\"\n  },\n  {\n    \"id\": 51,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Integration of the payment platform has been carried out with the Non-Civil Ministries as well, the purpose being compilation of:\",\n    \"options\": [\n      \"the receipts of the two Central Boards of revenue\",\n      \"the Appropriation Accounts of every Demand for Grants\",\n      \"the whole of Central Government accounting data and reports\",\n      \"the accounts of the Civil Ministries alone, on a common format\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the whole of Central Government accounting data and reports<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.4.4<\/b> so provides, recording that \\\"The existing standalone systems have also been merged with the PFMS. PFMS integration has been done with Non-Civil Ministries as well for smooth flow and compilation of the whole of Central Government accounting data and reports.\\\" Confining the integration to the Civil Ministries would leave the accounts of Defence, Railways and Posts outside the consolidated picture.\"\n  },\n  {\n    \"id\": 52,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding the coverage of the Public Financial Management System:<br>1. Its coverage extends to all central government schemes.<br>2. It serves as a database of all recipient agencies.<br>3. It has been integrated with the core banking systems of the banks and with the State Treasuries.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are supported by <b>Para 1.4.5<\/b>: \\\"The coverage of PFMS platform is to all central government schemes. It is therefore, also serving as a database of all recipient agencies, and has been integrated with the core banking systems of the banks, and the State Treasuries.\\\" The paragraph adds the purpose, namely that this \\\"enables an efficient and effective tracking of fund flows to the lowest tier\/beneficiary of the Government schemes\\\", and that reports have been developed on fund utilization across schemes and implementing agencies.\"\n  },\n  {\n    \"id\": 53,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The primary responsibility for implementation of Direct Benefit Transfer in respect of notified schemes rests with:\",\n    \"options\": [\n      \"the Public Financial Management System Headquarter\",\n      \"the Direct Benefit Transfer Mission\",\n      \"the Head of the Accounting Organisation of the Ministry\",\n      \"the scheme administering Ministries or Departments\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the scheme administering Ministries or Departments<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.4.6<\/b> provides that \\\"The Scheme administering Ministries\/ Departments are primarily responsible for implementation of DBT for their notified schemes. They provide inputs for configuration of their schemes for DBT on PFMS and for issuance of necessary instructions to their field formations and implementing agencies.\\\" The Mission named in the trap owns the Bharat portal with which scheme data is interfaced through an Application Programming Interface, but it does not implement the schemes.\"\n  },\n  {\n    \"id\": 54,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding Direct Benefit Transfer arrangements:<br>1. A web service has been developed for exchange of data and reconciliation between the payment platform and stand-alone scheme systems.<br>2. An Application Programming Interface has been developed to interface scheme data for all States and Union Territories with the Bharat portal of the Direct Benefit Transfer Mission.<br>3. The payment platform works on a common protocol applicable uniformly to every type of Direct Benefit Transfer scheme.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.4.6<\/b> supports the first two limbs, referring to \\\"a web service for exchange of data and reconciliation between PFMS and stand-alone scheme systems such as NREGA Soft\\\" and to an interface \\\"for all States & UTs directly with the Bharat DBT portal of DBT Mission.\\\" The third limb alters the opening words of the paragraph, which state that the platform \\\"works on a defined protocol for various types of Direct Benefit Transfer (DBT) Scheme\\\", so the protocol varies with the type of scheme.\"\n  },\n  {\n    \"id\": 55,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"In respect of the responsibilities cast on them for receipts, payments and accounts, the Heads of the Accounting Organisation function under the direction, superintendence and control of:\",\n    \"options\": [\n      \"the Chief Accounting Authority of the Ministry\",\n      \"the Financial Adviser of the Ministry\",\n      \"the Controller General of Accounts\",\n      \"the Department of Expenditure\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Controller General of Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part I.1<\/b> closes with the words: \\\"In respect of the above responsibilities, the Head of Accounting Organization i.e. Pr.CCAs\/CCAs\/CAs(i\/c) shall function under the direction, superintendence and control of the CGA.\\\" The relationship with the Ministry is one of assistance rather than control, these officers discharging functions \\\"on behalf of the Chief Accounting Authority\\\" (<b>Para 1.2.3<\/b>) and reporting to that authority through the Financial Adviser (<b>Para 1.1.5<\/b>).\"\n  },\n  {\n    \"id\": 56,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following duties in relation to receipts, payments and accounts:<br>1. Ensuring establishment of effective and efficient systems with necessary internal controls for accounting of all receipts and payments.<br>2. Supervising payments and receipts transactions conducted through Pay and Accounts Offices and Cheque Drawing Drawing and Disbursing Officers.<br>3. Ensuring that procurements through the Government e-Marketplace are carried out as per the directions of the Financial Adviser.<br>Which of the statements given above are correct in relation to the Head of the Accounting Organisation?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part I.1<\/b> supports the first two limbs through items (i) and (ii), the latter requiring that transactions \\\"are done in conformity with prescribed Rules and Regulations\\\". The third limb substitutes an authority for a standard: item (iii) requires supervision of timely payment to all eligible claimants and ensuring \\\"that the procurements through GeM are carried out as per codal provisions\\\", the touchstone being the codes and not any officer's directions.\"\n  },\n  {\n    \"id\": 57,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The monetary limits subject to which payment sanctions, including sanctions for refund of Goods and Services Tax, are reviewed are prescribed by:\",\n    \"options\": [\n      \"the Department of Expenditure\",\n      \"the Chief Accounting Authority of the Ministry\",\n      \"the Financial Adviser of the Ministry\",\n      \"the Office of the Controller General of Accounts\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Office of the Controller General of Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, I.1(xii)<\/b> requires the accounting head to \\\"Review the payment sanctions (including GST refunds sanction) as per the monetary limits prescribed by O\/o CGA from time to time.\\\" The same source of the limit is repeated for the subordinate tiers at <b>Appendix 1.1, II.A(iv)<\/b> and <b>III.A(ix)<\/b>. The Department of Expenditure prescribes limits in an unrelated matter, namely concurrence where the Budget section is not to function under the accounting head (<b>Para 1.3.2<\/b>).\"\n  },\n  {\n    \"id\": 58,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"A proposal of a Ministry for opening a Personal Deposit Account, or for framing an accounting procedure in respect of a newly created Fund in the Public Account of India, is required to be:\",\n    \"options\": [\n      \"examined by the Head of the Accounting Organisation, who also monitors its operation\",\n      \"sanctioned by the Chief Accounting Authority on the advice of the Financial Adviser\",\n      \"referred to the Comptroller and Auditor General of India for prior advice\",\n      \"routed through the Budget Division of the Ministry of Finance for concurrence\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - examined by the Head of the Accounting Organisation, who also monitors its operation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, I.1(xi)<\/b> requires that officer to \\\"Examine the proposal of Ministries\/Departments for opening of a Personal Deposit Account or framing accounting procedure in respect of a newly created Fund in the Public Account of India and monitor their smooth operations.\\\" Consultation with the Budget Division belongs to a different subject, namely the opening of Sub-Heads and Detailed Heads by the Ministry under <b>Note 1 below Para 1.2.4<\/b>, and the audit authority advises only on new heads of account.\"\n  },\n  {\n    \"id\": 59,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Functionary)<\/b><br>A. Controller of Accounts, Finance<br>B. Principal Chief Controller of Accounts, Central Board of Direct Taxes<br>C. Chief Controller (Pensions), Central Pension Accounting Office<br>D. Head of the Accounting Organisation of a Ministry<br><b>List-II (Specific responsibility)<\/b><br>1. Nodal officer of the Ministry for the Public Financial Management System<br>2. Overseeing banking operations relating to collection and refund of direct taxes<br>3. Overseeing preparation of Internal Debt Accounting and Security-wise balances<br>4. Administering the scheme of payment of pension through Authorized Banks\",\n    \"options\": [\n      \"A-2, B-3, C-1, D-4\",\n      \"A-3, B-4, C-2, D-1\",\n      \"A-1, B-2, C-4, D-3\",\n      \"A-3, B-2, C-4, D-1\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-3, B-2, C-4, D-1<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part I.1<\/b> supplies each pairing. Item (xix) makes the Finance Controller responsible \\\"for overseeing preparation of Internal Debt Accounting and compile Security\/Bond-wise balances\\\"; item (xviii) makes the tax board Controllers oversee \\\"the overall banking operations in regard to collection and refund of direct\/indirect taxes\\\"; item (xx) entrusts the pension office \\\"with the overall responsibility of administering the 'Scheme of payment of pension to Central Government (Civil) Pensioners through the Authorized Banks'\\\"; and item (xxi) makes every such Head the nodal officer for the payment platform.\"\n  },\n  {\n    \"id\": 60,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding responsibilities in relation to taxes and internal debt:<br>1. Financial and technical advice on the accounting of direct and indirect taxes is to be provided specifically to the two Central Boards.<br>2. The Principal Chief Controllers of Accounts attached to those Boards oversee banking operations relating to the collection and refund of such taxes, and their reconciliation and remittance to the Government Account.<br>3. The Controller of Accounts, Finance is responsible for overseeing the preparation of Internal Debt Accounting.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Appendix 1.1, Part I.1<\/b>. Item (xvii) requires the officer to \\\"Provide financial and technical advice specific to CBDT and CBIC on matters relating to accounting of direct\/indirect taxes\\\"; item (xviii) makes the Board-level Controllers \\\"oversee and monitor the overall banking operations in regard to collection and refund of direct\/indirect taxes and their reconciliation and remittance to the Government Account\\\"; and item (xix) casts the internal debt responsibility on the Finance Controller, who also compiles Security or Bond-wise balances.\"\n  },\n  {\n    \"id\": 61,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Under the charter of duties, monitoring of outstanding payments to suppliers and vendors on the Government e-Marketplace is a duty cast upon:\",\n    \"options\": [\n      \"the Controllers\",\n      \"the Head of the Accounting Organisation\",\n      \"the Chief Accounting Authority\",\n      \"the Financial Adviser of the Ministry\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the Controllers<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, II.A(i)<\/b> casts that duty on them. The Head of the Accounting Organisation carries the adjoining but distinct duties, being required to \\\"Coordinate with GeM Standing Committee on matters relating to procurement and the related payments\\\" under item I.1(xvi), and to ensure \\\"that the procurements through GeM are carried out as per codal provisions\\\" under item I.1(iii). That distribution of duties runs through the whole Appendix, the Head of the Accounting Organisation carrying the coordination and codal-compliance duties while the Controllers carry the monitoring duties on the ground.\"\n  },\n  {\n    \"id\": 62,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding the monitoring duties of the Head of the Accounting Organisation:<br>1. Adherence to the prescribed accounting standards, rules and principles is to be monitored.<br>2. Opening of appropriate heads of account for new schemes is to be monitored as per the chart of Object heads prescribed by the Budget Division and the List of Major and Minor Heads of Accounts.<br>3. Timely and accurate authorization of pension and other retirement benefits to retiring government servants is to be monitored.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part I.1<\/b> supports the first and third limbs through items (viii) and (xv). The second limb changes the prescribing authority: item (xiv) requires monitoring the \\\"opening of appropriate heads of account for new schemes\/ expenditures as per prescribed chart of accounts of the Object heads by the Department of Expenditure and the List of Major and Minor Heads of Accounts (LMMHA)\\\". The Budget Division is consulted for Sub-Heads and Detailed Heads under <b>Note 1 below Para 1.2.4<\/b>.\"\n  },\n  {\n    \"id\": 63,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding the role of the Head of the Accounting Organisation in budget formulation:<br>1. Assistance is to be rendered to the administrative Ministry in inter-se programme prioritization beyond the budgetary ceilings.<br>2. Such prioritization is to be based on the analysis of expenditure and the profile of each programme or sub-programme.<br>3. Support is to be provided in preparing the Outcome Budget and the Output-Outcome Monitoring Framework.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part I.2<\/b> supports the second and third limbs, item (iii) requiring support \\\"in the preparation of Outcome Budgets\/Output-Outcome Monitoring Framework (OOMF)\\\". The first limb removes the ceiling. Item (ii) requires assistance \\\"in inter-se programme prioritization\/allocation within the budgetary ceilings, based on the analysis of expenditure and profile of each programme \/sub-programme\\\", so the exercise is one of prioritisation inside a fixed ceiling, not beyond it.\"\n  },\n  {\n    \"id\": 64,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The time schedule and guidelines governing preparation of the Outcome Budget and the Output-Outcome Monitoring Framework are laid down by:\",\n    \"options\": [\n      \"the Ministry of Finance and NITI Aayog\",\n      \"the Department of Expenditure alone\",\n      \"the Office of the Controller General of Accounts\",\n      \"the Chief Accounting Authority of each Ministry\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the Ministry of Finance and NITI Aayog<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, I.2(iii)<\/b> requires support in preparing these documents \\\"in accordance with the time schedule\/ guidelines laid down from time to time by the Ministry of Finance\/NITI Aayog.\\\" The apex accounting office prescribes guidelines in other fields, such as the conduct of internal audit and the monetary limits for review of payment sanctions, while the cash management guidelines flow from the Budget Division of the Finance Ministry (<b>Appendix 1.1, I.6<\/b>).\"\n  },\n  {\n    \"id\": 65,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following estimates which the Head of the Accounting Organisation is required to furnish:<br>1. Budget estimates in respect of Public Account transactions<br>2. Estimates for the Composite Demands controlled by the Department of Expenditure<br>3. Estimates for interest on Provident Fund balances of employees<br>4. Estimates for interest on Reserve Funds lying in the Consolidated Fund of India<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Only two<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part I.2<\/b> supports only the first and third limbs. Item (iv) requires him to \\\"Furnish the budget estimates in r\/o Public Account transactions to Budget Division and for the Composite Demands controlled by Budget Division for their inclusion in the Budget\\\", so the Composite Demands are controlled by the Budget Division and not by the Department of Expenditure. Item (v) requires estimates \\\"for interest on Provident Fund balances of employees and on various deposits in the Public Account including the Reserve Funds\\\", which places those Funds in the Public Account, not the Consolidated Fund.\"\n  },\n  {\n    \"id\": 66,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following duties in relation to the estimation of Non-Tax Revenues:<br>1. Preparation of the estimates in consultation with the administrative divisions.<br>2. Regular monitoring of receipts during the financial year and periodical review of user charges.<br>3. Monitoring of repayment of outstanding loans, due interest and guarantee fees.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part I.3(i)<\/b> lists all three, requiring the officer to \\\"(a) prepare of the estimates of NTRs in consultation with administrative divisions, (b) regularly monitor NTR receipts during the financial year (c) Periodically review user charges (d) Monitor repayment to the Government of outstanding loans, due interest and guarantee fees\\\". Follow-up with the borrower on repayment of loan and interest is separately listed as a duty at <b>Appendix 1.1, I.1(xxii)<\/b>.\"\n  },\n  {\n    \"id\": 67,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The accounts through which scheme funds are routed, namely the Central Nodal Agency and Single Nodal Agency accounts, are required to be monitored together with:\",\n    \"options\": [\n      \"the remittance of interest thereon to the Consolidated Fund of India\",\n      \"the transfer of unspent balances to the Contingency Fund of India\",\n      \"the crediting of interest thereon to the Public Account of India\",\n      \"the reconciliation of their balances with the Reserve Bank of India\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the remittance of interest thereon to the Consolidated Fund of India<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, I.3(i)(e)<\/b> requires monitoring of \\\"the accounts through which funds are routed [i.e. Central Nodal Agency (CNA)\/Single Nodal Agency (SNA) accounts] and the remittance of interest thereon to the Consolidated Fund of India.\\\" The Public Account named in the closest trap is engaged elsewhere, in the examination of proposals for a Personal Deposit Account or a newly created Fund (<b>I.1(xi)<\/b>) and in the furnishing of estimates for interest on deposits including Reserve Funds (<b>I.2(v)<\/b>).\"\n  },\n  {\n    \"id\": 68,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The furnishing of non-tax revenue receipt estimates relating to the Group Insurance Scheme for Central Government employees, for inclusion in the Budget, is the specific responsibility of:\",\n    \"options\": [\n      \"the Controller of Accounts, Finance\",\n      \"the Chief Controller (Pensions), Central Pension Accounting Office\",\n      \"the Principal Chief Controller of Accounts, Central Board of Direct Taxes\",\n      \"the Head of the Accounting Organisation of each Ministry\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the Controller of Accounts, Finance<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, I.3(ii)<\/b> provides that the Finance Controller \\\"shall specifically be responsible to furnish the non-tax revenue receipts estimates relating to Group Insurance Scheme (GIS) for Central Government employees to the Budget Division for its inclusion in the Budget.\\\" The same officer carries a second dedicated charge under <b>I.1(xix)<\/b>, namely \\\"overseeing preparation of Internal Debt Accounting\\\" and compilation of Security or Bond-wise balances from stakeholder inputs.\"\n  },\n  {\n    \"id\": 69,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The Internal Audit Committee which reviews audit paras of Internal Audit and advises on compliance and course correction is headed by:\",\n    \"options\": [\n      \"the Head of the Accounting Organisation concerned\",\n      \"the Financial Adviser of the Ministry\",\n      \"the administrative Secretary of the Ministry\",\n      \"the Controller General of Accounts, Department of Expenditure\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the administrative Secretary of the Ministry<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, I.4(i)<\/b> requires the accounting head to \\\"discharge the duties of Member Secretary of the Internal Audit Committee headed by the administrative Secretary to review audit paras of Internal Audit and advise on concomitant compliance\/course correction.\\\" The distinction between chairing and serving as Member Secretary is the standing trap here; the same secretarial duty is repeated for the Controllers not working as Heads of the Accounting Organisation at <b>Appendix 1.1, II.D(vii)<\/b>.\"\n  },\n  {\n    \"id\": 70,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Regular and special audits in Ministries and Departments are conducted as per the direction of:\",\n    \"options\": [\n      \"the Chief Accounting Authority or the apex accounting authority\",\n      \"the Financial Adviser or the Chief Accounting Authority\",\n      \"the Comptroller and Auditor General of India in his audit capacity\",\n      \"the Internal Audit Committee constituted in the Ministry\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the Chief Accounting Authority or the apex accounting authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, I.4(ii)<\/b> requires the accounting head to \\\"conduct regular and special audits in Ministries\/Departments as per the direction of Chief Accounting Authority or the CGA.\\\" The Internal Audit Wings function \\\"under the control and supervision of the Head of Accounting Organization\\\", and the Committee named in the last trap reviews audit paras rather than directing audits (<b>I.4(i)<\/b>). The statutory audit authority stands outside this internal machinery altogether.\"\n  },\n  {\n    \"id\": 71,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following as the focus of risk based audit by the Internal Audit Wings:<br>1. Assessment of adequacy and effectiveness of internal controls in general and soundness of financial systems in particular<br>2. Identification and monitoring of risk factors, including those contained in the Outcome Budget framework<br>3. Critical assessment of economy, efficiency and effectiveness of service delivery mechanism to ensure value for money<br>4. Providing an effective monitoring system to facilitate mid-course corrections<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - All four<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, I.4(ii)<\/b> lists all four as the elements through which the Wings \\\"would move beyond the existing system of compliance \/regulatory audit and would focus on risk based audit\\\", including \\\"reliability of financial and accounting reports in particular\\\" and risk factors \\\"(including those contained in the Outcome Budget\/OOMF Framework)\\\". The same four elements are reproduced for the Controllers not working as Heads of the Accounting Organisation at <b>Appendix 1.1, II.D<\/b>.\"\n  },\n  {\n    \"id\": 72,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding the audit responsibilities of the Head of the Accounting Organisation:<br>1. Audit of accredited banks and of Focal Point Branches, including electronic Focal Point Branches, may be conducted in respect of Government transactions.<br>2. Internal Audit of the collections of the National Small Savings Scheme is a responsibility of the Head of the Accounting Organisation of every Ministry.<br>3. The Annual Audit plan and the Annual Internal Audit review report are required to be prepared.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part I.4<\/b> supports the first and third limbs through items (iv) and (vi), the latter requiring preparation of \\\"the Annual Audit plan and the Annual Internal Audit review report\\\". The second limb removes an express restriction. Item (v) requires internal audit \\\"of collections of the National Small Savings Scheme\\\" and expressly qualifies it as \\\"(Specific to M\/o Finance)\\\", so it is not a duty in every Ministry.\"\n  },\n  {\n    \"id\": 73,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following duties relating to the Public Financial Management System and Information Technology projects:<br>1. Monitoring the implementation of security guidelines relating to access control protocols for adequate data security.<br>2. Ensuring correct mapping of the Central Sector and Centrally Sponsored Schemes for accurate expenditure reporting.<br>3. Monitoring timely weeding out of dormant registration of Agencies.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Appendix 1.1, Part I.5<\/b>. Item (v) requires monitoring of \\\"the implementation of security guidelines relating to access control protocols and other security aspects of the PFMS, for adequate data security\\\"; item (vi) requires ensuring \\\"correct mapping of the Central Sector and Centrally Sponsored Schemes for accurate expenditure reporting\\\"; and item (ix) requires monitoring \\\"timely weeding out of dormant registration of Agencies etc.\\\"\"\n  },\n  {\n    \"id\": 74,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Charter heading)<\/b><br>A. Disclosure and reporting requirements under the Fiscal Responsibility and Budget Management Act<br>B. Monitoring of Assets and Liabilities<br>C. General Administration and Coordination<br>D. Expenditure and Cash Management<br><b>List-II (Content)<\/b><br>1. Maintenance of records of Government Guarantees through the Principal Accounts Office<br>2. Exercise of the powers of Head of the Department for the Accounting Organisation<br>3. Assistance in preparing statements for the consolidated statement compiled by the Ministry of Finance<br>4. Coordination for compliance with Monthly and Quarterly Expenditure Plan limits\",\n    \"options\": [\n      \"A-3, B-1, C-2, D-4\",\n      \"A-1, B-3, C-4, D-2\",\n      \"A-3, B-2, C-1, D-4\",\n      \"A-4, B-1, C-2, D-3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - A-3, B-1, C-2, D-4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Parts I.6 to I.9<\/b> supply each pairing. Part I.7 requires assistance \\\"in preparation of the disclosure statements required under the FRBM Act for incorporation in the consolidated statement compiled by the Ministry of Finance\\\"; Part I.8 requires the officer to \\\"monitor and maintain records of Government Guarantees through the Principal Accounts Office\\\"; Part I.9(i) requires him to \\\"Exercise the powers of the Head of the Department for the Accounting Organisation\\\"; and Part I.6 concerns the expenditure plan ceilings. Those cash management guidelines are \\\"issued by Budget Division, M\/o Finance (Monthly Expenditure Plan [MEP]\/Quarterly Expenditure Plan (QEP) limits, setting up of SNA\/CNA and implementation of TSA system for release of funds to Autonomous bodies)\\\".\"\n  },\n  {\n    \"id\": 75,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding general administration and coordination by the Head of the Accounting Organisation:<br>1. The powers of Head of the Department for the Accounting Organisation are exercised in discharging Administration and Establishment related functions.<br>2. Responsibilities are discharged in terms of the authorised statutory powers as the appointing authority and the disciplinary authority.<br>3. Appropriate oversight is exercised on the overall quality and maintenance of departmental accounts by the accredited banks.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part I.9<\/b> supports the first two limbs, listing the exercise of \\\"the powers of the Head of the Department for the Accounting Organisation\\\" and the discharge of responsibilities \\\"in terms of the authorised Statutory powers as the appointing authority\/disciplinary authority\\\". The third limb changes the object of oversight: item (iii) speaks of accounts maintained \\\"by their Pay and Accounts Offices\/Principal Accounts Offices\\\". Banks are objects of inspection and audit instead (<b>Para 1.2.3(d)<\/b>).\"\n  },\n  {\n    \"id\": 76,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following functions of Controllers of Accounts not working as Heads of the Accounting Organisation:<br>1. Supervision of the functioning of the Principal Accounts Office and the Pay and Accounts Offices, and monitoring of outstanding payment to suppliers and vendors on the Government e-Marketplace.<br>2. Monitoring the timely issue of Inter-Governmental Adjustment Advice to the Reserve Bank of India by the Principal Accounts Office.<br>3. Monitoring monthly cash flows, including expenditure against the Monthly and Quarterly Expenditure Plan ceilings given in the Detailed Demands for Grants.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part II.A<\/b> supports the first and third limbs through items (i) and (iii), the latter covering \\\"monitoring of expenditure against MEP\/QEP ceiling given in DDG and assisting in the CNA\/SNA and the TSA operations\\\". The second limb shifts the issuing office: item (ii) requires \\\"Monitoring timely issue of Inter-Governmental Adjustment Advice (IGAA) and IAAA to RBI by PAOs\\\", the advices being issued by the Pay and Accounts Offices. Controllers holding independent charge stand differently placed, <b>Appendix 1.1, Part II<\/b> providing that they \\\"shall have the same roles as listed above for the Pr.CCAs\/CCAs, as the Head of Accounting Organization.\\\"\"\n  },\n  {\n    \"id\": 77,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Where a Ministry or Department has no sanctioned post of Deputy Controller of Accounts, the payment sanctions which are additionally required to be reviewed by the Controllers of Accounts themselves are those above:\",\n    \"options\": [\n      \"\u20b910 lakhs\",\n      \"\u20b925 lakhs\",\n      \"\u20b950 lakhs\",\n      \"\u20b91 crore\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - \u20b950 lakhs<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, II.A(iv)<\/b> provides that review of payment sanctions is to be made \\\"as per the monetary limit prescribed by O\/o CGA. In Ministries\/Departments where there is no sanctioned post of Dy.CA, the payment sanctions above \u20b950 lakhs would also be reviewed by the respective CAs or CCAs as the case may be.\\\" The corresponding provision at <b>III.A(ix)<\/b> makes the same contingency arrangement from the other direction, routing such review to the Controllers or the Head of the Accounting Organisation.\"\n  },\n  {\n    \"id\": 78,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following duties of Controllers of Accounts not working as Heads of the Accounting Organisation:<br>1. Procurement of stores and outsourcing of services of the accounting formation<br>2. Banking arrangements of the Ministry and reconciliation issues with the banks<br>3. Preparation of the Internal Audit Annual Review Report<br>4. Monitoring the timely issue of Inter-Governmental Adjustment Advice to the Reserve Bank of India<br>How many of the above fall under the heading of General Administration and Coordination?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - Only one<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part II.B<\/b> confines that heading to \\\"Administration and Establishment related functions including procurement of stores and outsourcing of services of the accounting formation\\\", the delegated powers of Head of the Department, legal, Right to Information, Parliament Question and Official language matters, and oversight of departmental accounts. The remaining three belong to separate headings of the same charter: banking arrangements to <b>Part II.C<\/b>, the review report to <b>Part II.D(iv)<\/b>, and the adjustment advice to <b>Part II.A(ii)<\/b>.\"\n  },\n  {\n    \"id\": 79,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding the internal audit duties of Controllers of Accounts not working as Heads of the Accounting Organisation:<br>1. Risk factors are to be identified and risk-based audit of schemes conducted in consultation with the Programme Division or Implementing Agency.<br>2. The Internal Audit Annual Review Report is to be prepared.<br>3. The duties of Member Secretary of the Internal Audit Committee are to be performed.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Appendix 1.1, Part II.D<\/b>. Item (iii) requires them to \\\"Identify and monitor risk factors and conducting risk-based audit of the schemes in consultation with Programme Division\/Implementing Agency of the Ministry\/Department\\\"; item (iv) to \\\"Prepare Internal Audit Annual Review Report\\\"; and item (vii) to \\\"Perform the duties of Member Secretary of Internal Audit Committee\\\", a Committee itself headed by the administrative Secretary (<b>I.4(i)<\/b>).\"\n  },\n  {\n    \"id\": 80,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following duties of Deputy Controllers of Accounts in relation to receipts, payments and accounts:<br>1. Ensuring correctness of classification of accounts and figures in the monthly accounts of the Ministry.<br>2. Ensuring timely settlement of the Letter of Authorisation issued through the Public Financial Management System.<br>3. Ensuring timely and accurate compilation and consolidation of monthly accounts and all monthly accounts certificates for submission to the Financial Adviser for signature.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part III.A<\/b> supports the first two limbs through items (i) and (ii). The third limb alters the signing authority: item (iii) requires compilation and consolidation \\\"of monthly accounts and all monthly accounts certificates for submission to CAs\/CCAs for signature\\\", so the papers go to the Controllers and not to the Financial Adviser. It is the Annual Appropriation Accounts that carry the signature of the Chief Accounting Authority (<b>Para 1.2.3(c)<\/b>).\"\n  },\n  {\n    \"id\": 81,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following duties of Deputy Controllers of Accounts:<br>1. Supervising the implementation of the Bharatkosh Portal<br>2. Monitoring the National Pension System with reference to the monthly report of the depository<br>3. Uploading the quarterly report of the National Pension System on the depository portal on behalf of the Chief Accounting Authority<br>4. Ensuring proper maintenance of records in digital format for timely retrieval and reporting<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Only three<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part III.A<\/b> supports the first, second and fourth limbs. Item (x) requires him to \\\"Supervise the implementation of Bharatkosh Portal\\\" and item (viii) to \\\"Ensure proper maintenance of records in digital format for timely retrieval and reporting\\\". The third limb alters the officer on whose behalf the upload is made: item (xi) requires monitoring of the pension system \\\"with reference to NSDL monthly report, uploading of quarterly report of NPS on NSDL portal for and on behalf of FA\\\", that is, the Financial Adviser.\"\n  },\n  {\n    \"id\": 82,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding the budget related duties of Deputy Controllers of Accounts:<br>1. Assistance is to be rendered in the allocation of budget to the Pay and Accounts Offices.<br>2. Periodic reviews of receipts and expenditures are to be conducted, including through preparation of monthly and quarterly trends.<br>3. The prompt and accurate collection of user charges, rent, licence fees, royalties, profit share and dividends is to be reviewed.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Appendix 1.1, Part III.B<\/b>. Item (i) requires assistance \\\"in allocation of budget to PAOs\\\"; item (ii) requires the officer to \\\"Conduct periodic reviews of receipts and expenditures, including through preparation of monthly and quarterly trends, and review prompt and accurate collection of user charges, rent, licence fees, royalties, profit share and dividends.\\\" Item (iii) adds assistance in preparing budget related reports as per the Budget Circular of the Finance Ministry.\"\n  },\n  {\n    \"id\": 83,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Duty of a Deputy Controller of Accounts)<\/b><br>A. Coordination with State Project Management Units<br>B. Management of the website of the Controller's office<br>C. Monitoring of bank performance on Key Performance Indicators<br>D. Functioning as Assistant State Nodal Officer<br><b>List-II (Context)<\/b><br>1. With the help of the National Informatics Centre team or an external agency<br>2. If posted in the State<br>3. Rollout of Centrally Sponsored Schemes in States<br>4. Launch of the payment platform Dashboard and Bank monitoring application\",\n    \"options\": [\n      \"A-2, B-1, C-4, D-3\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-1, B-3, C-2, D-4\",\n      \"A-3, B-4, C-1, D-2\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - A-3, B-1, C-4, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part III.C<\/b> supplies each pairing. Item (iv) requires the officer to \\\"Coordinate with Project Offices and SPMUs for rollout of CSS schemes in States\\\"; item (vii) to \\\"Manage website of respective Pr. CCA\/CCA\/CA office with the help of the NIC team or through any external agency\\\"; item (ix) to \\\"Monitor bank performance on KPIs pertaining to their Ministry with the launch of PFMS Dashboard and Bank monitoring app\\\"; and item (x) to \\\"Act as Assistant State Nodal Officer (ASNO) or ACGA, SPMU, PFMS if posted in the state.\\\"\"\n  },\n  {\n    \"id\": 84,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The functions of the Appellate Authority under the Right to Information Act, in the accounting formation, are discharged by:\",\n    \"options\": [\n      \"the Assistant Controller of Accounts\",\n      \"the Deputy Controller of Accounts\",\n      \"the Controller of Accounts\",\n      \"the Head of the Accounting Organisation\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Deputy Controller of Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, III.E(iv)<\/b> requires the Deputy Controller of Accounts to \\\"Discharge functions of the Appellate Authority under RTI Act.\\\" The related but distinct duty at the next higher tier is general oversight, the Controllers not working as Heads of the Accounting Organisation being required to \\\"Look after the legal and RTI matters, Parliament Questions, Official languages and augmentation of manpower in the office\\\" (<b>Appendix 1.1, II.B(iii)<\/b>).\"\n  },\n  {\n    \"id\": 85,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding the administration and establishment duties of Deputy Controllers of Accounts:<br>1. Assistance is to be rendered in disciplinary proceedings and vigilance related work of the accounting formation.<br>2. Assistance is to be rendered in conducting and supervising the statutory audit.<br>3. Responsibility is to be taken for managing events and preparing and implementing the communication strategy of the office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part III.E<\/b> supports the first limb, requiring assistance \\\"in Administration, legal matter, disciplinary proceedings, vigilance related work and Establishment related functions of the accounting formation\\\", and <b>Part III.F<\/b> supports the third, casting the \\\"Responsibility to manage events, prepare the communication strategy and implement it\\\". The second limb changes the character of the audit: item (ii) requires assistance \\\"in conducting & supervision of the Internal Audit\\\", statutory audit lying outside the accounting organisation. Each tier also carries a residuary clause, <b>Part III<\/b> closing with the words that these officers \\\"shall also be responsible for any other works assigned by Head of Accounting Organisation and CGA.\\\"\"\n  },\n  {\n    \"id\": 86,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Arrange the following stages of the posting of an Assistant Controller of Accounts in the correct order:<br>1. Functioning in the Principal Accounts Office of the Ministry or Department<br>2. Working as Pay and Accounts Officer in the accounting formation<br>3. Leading independent audits and functioning as in-charge of the Internal Audit Wing<br>4. Exposure to general administration of the office including Head of Office charge\",\n    \"options\": [\n      \"2 - 3 - 1 - 4\",\n      \"1 - 4 - 2 - 3\",\n      \"2 - 1 - 4 - 3\",\n      \"1 - 2 - 3 - 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 2 - 1 - 4 - 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part IV<\/b> fixes the sequence: \\\"ACAs shall work as Pay and Accounts Officer for first few months of posting in the accounting formation. Thereafter, ACAs shall function as Principal Accounts Office of Ministry\/Department. This exposure to Principal Accounts Office should also include general administration of the office, including Head of Office charge (in the absence of next higher-level officer i.e. DCA). During this time, they should also lead independent audits and should be made functional in-charge of the Internal Audit Wing.\\\"\"\n  },\n  {\n    \"id\": 87,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Officer)<\/b><br>A. Deputy Controller of Accounts<br>B. Assistant Controller of Accounts<br>C. Controller of Accounts not working as Head of the Accounting Organisation<br>D. Head of the Accounting Organisation<br><b>List-II (Duty)<\/b><br>1. Monitoring of the Receipt, Expenditure, Advance and Transfer module<br>2. Banking arrangements of the Ministry and reconciliation issues with the banks<br>3. Monitoring of the Expenditure, Advance and Transfer module<br>4. Nodal officer of the Ministry for the payment platform\",\n    \"options\": [\n      \"A-3, B-2, C-1, D-4\",\n      \"A-2, B-1, C-3, D-4\",\n      \"A-3, B-1, C-2, D-4\",\n      \"A-1, B-3, C-4, D-2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-1, C-2, D-4<\/b><br><br> <b>Analysis of Statement:<\/b><br> The two modules are the classic confusion in this Appendix. <b>Appendix 1.1, Part III.C(i)<\/b> assigns the Deputy Controller \\\"PFMS related work, EAT module monitoring and training of agencies\\\", while <b>Appendix 1.1, Part IV(i)<\/b> assigns the Assistant Controller \\\"PFMS related work, Receipt, Expenditure, Advance and Transfer (REAT) module monitoring and training of agencies\\\". <b>Appendix 1.1, Part II.C<\/b> gives banking arrangements to the Controllers, and <b>Appendix 1.1, Part I.1(xxi)<\/b> makes the Head of the Accounting Organisation the nodal officer. The same charter requires the Deputy Controller to \\\"Coordinate with Program Divisions to see registration of IAs and use of EAT module of PFMS for Central Sector Schemes\\\" (<b>Appendix 1.1, III.C(ii)<\/b>).\"\n  },\n  {\n    \"id\": 88,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Consider the following statements regarding Assistant Controllers of Accounts:<br>1. They are to be involved specifically in budget work or other projects of the Ministry in consultation with the Secretary or the Financial Adviser.<br>2. Independent charge assignments in encadred posts in Finance and Accounts Divisions of autonomous and public sector bodies are to be assumed by them.<br>3. They are to organise the Hindi Pakhwara and the Vigilance Awareness Week in the Pay and Accounts Offices.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part IV<\/b> supports the first two limbs, requiring \\\"Specific involvement in budget work, or any other projects of the Ministry in consultation with Secretary\/FA\\\" and providing that independent charge assignments in encadred posts \\\"should be assumed by ACAs (and DCAs).\\\" The third limb changes the office. Item (v) requires them to \\\"Organize Hindi Pakhwara and Vigilance Awareness Week in Principal Accounts Office\\\", not in the Pay and Accounts Offices.\"\n  },\n  {\n    \"id\": 89,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The implementation of Information Technology initiatives in emerging fields, such as risk-based internal audit, data analytics for generating management information reports and process re-engineering, is specifically entrusted to:\",\n    \"options\": [\n      \"Assistant Controllers of Accounts\",\n      \"Deputy Controllers of Accounts\",\n      \"Controllers of Accounts not working as Heads of the Accounting Organisation\",\n      \"Pay and Accounts Officers\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - Assistant Controllers of Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, Part IV(ii)<\/b> requires Assistant Controllers to assist in \\\"Implementing IT and other initiatives in emerging fields viz. implementation of PFMS modules, risk-based internal audit, data analytics for generating MIS reports, process re-engineering, etc.\\\" The corresponding duty at the next tier is different in character, the Deputy Controllers being required to \\\"Assist in new IT projects development and implementation in the Ministry\/Department\\\" (<b>Part III.C(vi)<\/b>).\"\n  },\n  {\n    \"id\": 90,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Item)<\/b><br>A. Expenditure and receipt reports required by the Secretary, the Financial Adviser and the apex accounting office<br>B. Reconciliation of platform reports with release data available with the Pay and Accounts Offices<br>C. Report of the National Pension System to be uploaded on the depository portal<br>D. 'Accounts at a Glance' of the Ministry<br><b>List-II (Periodicity)<\/b><br>1. Monthly<br>2. Quarterly<br>3. Annual<br>4. Weekly and monthly\",\n    \"options\": [\n      \"A-1, B-4, C-3, D-2\",\n      \"A-4, B-2, C-1, D-3\",\n      \"A-2, B-1, C-4, D-3\",\n      \"A-4, B-1, C-2, D-3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-4, B-1, C-2, D-3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, III.A(vi)<\/b> requires the officer to \\\"Prepare weekly and monthly expenditure and receipt reports as required by Secretary\/FA\/ CGA\\\"; <b>III.C(iii)<\/b> requires him to \\\"Reconcile the reports available in PFMS with the release data available with PAOs, on monthly basis\\\"; <b>III.A(xi)<\/b> refers to \\\"uploading of quarterly report of NPS on NSDL portal for and on behalf of FA\\\"; and <b>I.1(x)<\/b> requires preparation of the \\\"annual 'Accounts at a Glance' for their Ministry\/Department.\\\"\"\n  },\n  {\n    \"id\": 91,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Handling the work related to the Debt, Deposit, Suspense and Remittance heads, and taking corrective action in respect of the adverse balances thereunder, is assigned to:\",\n    \"options\": [\n      \"Controllers of Accounts not working as Heads of the Accounting Organisation\",\n      \"Deputy Controllers of Accounts\",\n      \"Assistant Controllers of Accounts\",\n      \"Pay and Accounts Officers\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - Controllers of Accounts not working as Heads of the Accounting Organisation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, II.A(v)<\/b> assigns to those officers the duty to \\\"Handle the work related to the Debt, Deposit, Suspense and Remittance (DDSR) heads and take corrective actions in respect of the adverse balances under these heads.\\\" At the apex of the Ministry the duty is supervisory rather than operational, the Head of the Accounting Organisation being required to \\\"Monitor the clearance of balances under Debt, Deposit, Suspense and Remittance (DDSR) heads and take timely corrective measures\\\" (<b>Appendix 1.1, I.1(xiii)<\/b>). The Deputy Controller's connected charge is scroll, put-through and suspense balance work (<b>III.D(iii)<\/b>).\"\n  },\n  {\n    \"id\": 92,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"The Government Integrated Financial Management Information System is proposed to be established through:\",\n    \"options\": [\n      \"integration of data bases and processes with the payment platform\",\n      \"merger of the existing standalone systems of the apex accounting office\",\n      \"integration of the payment platform with the core banking systems of the banks\",\n      \"integration of the payment platform with the State Treasuries\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - integration of data bases and processes with the payment platform<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, I.5(iii)<\/b> requires the Head of the Accounting Organisation to \\\"Coordinate integration of data bases and processes with the PFMS, for establishing a Government Integrated Financial Management Information System (GIFMIS).\\\" The three traps are real integrations described elsewhere but directed to other ends: the merger of standalone systems and extension to Non-Civil Ministries under <b>Para 1.4.4<\/b>, and integration with the banks and the State Treasuries under <b>Para 1.4.5<\/b>, which serves the tracking of fund flows.\"\n  },\n  {\n    \"id\": 93,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Delegation of a listed charter responsibility to the Controllers of Accounts, as per administrative convenience and exigency, may be made by:\",\n    \"options\": [\n      \"the Principal Chief Controller of Accounts\",\n      \"the Chief Accounting Authority\",\n      \"the Financial Adviser\",\n      \"the Controller General of Accounts\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the Principal Chief Controller of Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note (a) below Appendix 1.1, Part I<\/b> provides that \\\"In Ministries\/ Departments which are headed by Pr. CCAs, it shall be the prerogative of the Pr. CCA to delegate any item of the above listed responsibilities to the CCAs\/CAs as per their administrative convenience and exigency, and subject to the established codal provisions.\\\" The two authorities named in the closest traps come in at a different point: <b>Note (b)<\/b> makes the Head of the Accounting Organisation answerable for \\\"any other responsibility assigned by the Chief Accounting Authority\/ CGA.\\\"\"\n  },\n  {\n    \"id\": 94,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Concurrence for the Budget section of a Ministry to function otherwise than under the control of the Head of the Accounting Organisation is required from:\",\n    \"options\": [\n      \"the Department of Expenditure\",\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Office of the Controller General of Accounts\",\n      \"the Chief Accounting Authority of the Ministry\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the Department of Expenditure<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 1.3.2<\/b>, reproducing para 43 of the Charter for Financial Advisers, provides that \\\"The Budget section should ordinarily function under the control of the CCAs; exceptions require concurrence of Department of Expenditure based on valid justification\\\". The apex accounting office reserves approval in structural matters instead, namely creation of a Pay and Accounts Office (<b>Para 1.2.5.2<\/b>) and addition to the list of Cheque Drawing Drawing and Disbursing Officers (<b>Para 1.2.3(a)<\/b>); the Budget Division is consulted on heads of account. The illustrations of valid justification given in the same provision are \\\"volume of work involved or special circumstances\\\".\"\n  },\n  {\n    \"id\": 95,\n    \"chapter\": \"Ch 1: Broad Features of the Departmentalised Accounting System\",\n    \"question\": \"Monitoring the performance of the accredited and authorized banks for timely realization of receipts into the Government Account is a duty of:\",\n    \"options\": [\n      \"the Head of the Accounting Organisation\",\n      \"the Deputy Controller of Accounts\",\n      \"the Principal Accounts Officer\",\n      \"the Pay and Accounts Officer\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the Head of the Accounting Organisation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 1.1, I.1(vii)<\/b> requires that officer to \\\"Monitor efficient service delivery to the Ministry\/Department through the accredited\/ authorized banks and monitor their performance for timely realization of receipts into Government Accounts.\\\" The Deputy Controller's connected duty is narrower and platform-based, namely to \\\"Monitor bank performance on KPIs pertaining to their Ministry with the launch of PFMS Dashboard and Bank monitoring app\\\" (<b>III.C(ix)<\/b>), while banking arrangements and reconciliation rest with the Controllers (<b>II.C<\/b>).\"\n  },\n  {\n    \"id\": 96,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The Object Head under which expenditure is required to be booked, and the duty to ensure that no payment is made in excess of budget allotment unless duly authorised, together form the responsibility of:\",\n    \"options\": [\n      \"the Drawing and Disbursing Officer\",\n      \"the Pay and Accounts Officer\",\n      \"the Principal Accounts Office\",\n      \"the Financial Adviser\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Pay and Accounts Officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.1.1<\/b> provides that \\\"One of the important duties of each PAO is to see that no payment is made in excess of budget allotment unless duly authorized in terms of the GFR, 2017 provisions and expenditure should be booked under correct Object Head of Accounts\\\". The same paragraph adds that \\\"since all payments are related to appropriations PAOs must check for correctness of classifications at the very points of authorizing such payments.\\\" The Drawing and Disbursing Officer prefers the bill but does not authorise the payment (<b>Para 2.2.6<\/b>).\"\n  },\n  {\n    \"id\": 97,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding copies of sanctions and orders signed in manuscript that are to be acted upon by the Pay and Accounts Officer:<br>1. They shall be either addressed to him or endorsed to him by the authority competent to accord sanction.<br>2. They shall indicate the head of account under which the payment is to be classified, along with the amount and beneficiary details.<br>3. They shall, wherever necessary, quote the reference to the Inter Departmental Note number under which the sanction of the Internal Finance Division was taken.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.1.2<\/b>, which requires such copies to be \\\"either addressed to him or endorsed to him by the authority competent to accord sanction, indicating, inter-alia, the head of account under which the payment is to be classified including amount and beneficiary details and also wherever necessary, quoting reference to the Inter Departmental Note No. under which sanction of the IFD was taken.\\\" The mode of communication itself follows <b>Rule 29 of GFR, 2017<\/b> and <b>Rule 25 of DFPR, 1978<\/b>.\"\n  },\n  {\n    \"id\": 98,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Financial sanctions and orders issued by the Competent Authority are required to be communicated to Pay and Accounts Officers in accordance with:\",\n    \"options\": [\n      \"Rule 13(12) of the Central Government Account (Receipts and Payments) Rules, 2022\",\n      \"Rule 29 of the General Financial Rules, 2017 and Rule 25 of the Delegation of Financial Powers Rules, 1978\",\n      \"Rule 55 of the General Financial Rules, 2017 and Rule 7 of the Delegation of Financial Powers Rules, 1978\",\n      \"Rule 61 of the General Financial Rules, 2017 and Rule 10 of the Delegation of Financial Powers Rules, 1978\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Rule 29 of the General Financial Rules, 2017 and Rule 25 of the Delegation of Financial Powers Rules, 1978<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.1.2<\/b> provides that such sanctions \\\"shall be communicated to Pay and Accounts Officers as per provisions contained in Rule 29 of GFR-2017 and Rule 25 of DFPR-1978 as amended from time to time.\\\" The other citations govern different matters: <b>Rule 55 and 56 of GFR, 2017<\/b> with <b>Rules 7 to 10 of DFPR<\/b> apply to allotment and re-appropriation (<b>Para 2.8.1<\/b>), <b>Rule 61<\/b> to excess over provision (<b>Para 2.7.1<\/b>), and <b>Rule 13(12) of the 2022 Rules<\/b> to calling for additional details (<b>Para 2.9.7<\/b>).\"\n  },\n  {\n    \"id\": 99,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Under the pre-check function, a payment may not be made until the Pay and Accounts Officer has approved the related voucher, that approval being given:\",\n    \"options\": [\n      \"after the expenditure has been booked in the accounts\",\n      \"after examining all the supporting documents\",\n      \"after obtaining the concurrence of the Drawing and Disbursing Officer\",\n      \"after the bill has been entered in the Objection Book\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - after examining all the supporting documents<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.1.3<\/b> so provides, describing that function as \\\"a pre-audit wherein individual transactions are examined for propriety and accuracy before payment is authorized.\\\" Post-check is a distinct exercise applied to bills already paid by cheque drawing officers, the examination there following rather than preceding the payment, so the two functions differ in the point of time at which the accounting office intervenes.\"\n  },\n  {\n    \"id\": 100,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the pre-check function in a Pay and Accounts Office:<br>1. It is the final stage of processing of a bill for payment after which the funds move out of the Government Account.<br>2. It is required to be conducted independently of the proposal of the sanctioning authority.<br>3. A payment may be made in anticipation of approval of the voucher where the supporting documents are complete.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.1.4<\/b> supports the first two limbs, describing pre-check as \\\"the final stage of processing of a bill for payment after which the funds move out of the Government Account, and therefore need to be done with adequate due diligence, and independent of the proposal of sanctioning authority.\\\" The third limb contradicts <b>Para 2.1.3<\/b>, under which \\\"a payment may not be made until the Pay and Accounts Officer has approved the related voucher after examining all the supporting documents.\\\"\"\n  },\n  {\n    \"id\": 101,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following as essential conditions governing expenditure from the Consolidated Fund of India:<br>1. There is provision of funds authorised by the competent authority fixing the limits within which expenditure can be incurred.<br>2. The expenditure conforms to the relevant provisions of the Act or Law or Rule made thereunder and to the financial rules and regulations framed by the competent authority.<br>3. There exists sanction, either special or general, accorded by the competent authority authorising the expenditure.<br>4. The expenditure has been concurred in by the Internal Finance Division in every case.<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Only three<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.1.5<\/b> lists exactly three essential conditions, the third being \\\"that there exists sanction, either special or general, accorded by the competent authority authorising expenditure.\\\" The fourth limb converts an occasional requirement into a universal one: <b>Para 2.1.2<\/b> requires a reference to the Inter Departmental Note under which the Internal Finance Division's sanction was taken only \\\"wherever necessary\\\", so concurrence in every case is not an essential condition.\"\n  },\n  {\n    \"id\": 102,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The general procedures relating to presentation of claims for withdrawal from the Government account operate alongside the Delegation of Financial Powers Rules, the latter governing:\",\n    \"options\": [\n      \"the head of account to which the claim is to be debited\",\n      \"the extent of the powers of the sanctioning authority\",\n      \"the form in which the claim is to be presented\",\n      \"the checks to be exercised before payment is authorised\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the extent of the powers of the sanctioning authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.1.6<\/b> makes payment procedures subject to the Central Government Account (Receipts & Payments) Rules, 2022, \\\"particularly para 2.2(1) to 2.2(8) of Subsidiary Instructions to RPR, 2022 that lay down the general procedures relating to presentation of claims for withdrawal from Government account.\\\" The two sets of rules therefore answer different questions, the one as to competence to sanction and the other as to the manner of claiming.\"\n  },\n  {\n    \"id\": 103,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following modes in which a claim may be submitted by a claimant:<br>1. In person<br>2. By post<br>3. In electronic form through the designated payment portal of the Pay and Accounts Office<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.1.6<\/b> provides that \\\"The claim may be submitted by the claimants either in person or by post or in electronic form (e-claim and e-bill) through the designated payment IT portal\/system of the PAO\/CDDO.\\\" The same paragraph adds that \\\"The claims\/bills should be submitted in the formats prescribed in CGA (RPR), 2022.\\\" Where the electronic route is adopted, the claim carries a unique Claim Reference Number that travels across the complete cycle (<b>Para 2.3.4(xii)<\/b>).\"\n  },\n  {\n    \"id\": 104,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Arrange the following stages of the payment process on the payment platform in the correct order:<br>1. Generation of the sanction at the Programme Division level<br>2. Generation of the bill by the Drawing and Disbursing Officer and its transmission to the Pay and Accounts Office<br>3. Despatch of the payment advice to the bank in favour of the beneficiaries<br>4. Incorporation of the scroll into the system to complete the accounting process\",\n    \"options\": [\n      \"1 - 3 - 2 - 4\",\n      \"2 - 3 - 1 - 4\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.1<\/b> fixes the sequence: \\\"The payment process in PFMS starts at Program Division level with the generation of sanction in the system. DDO receives sanction and processes it to generate a bill in the system and sends it to PAO. The financial sanction and bill are checked by PAO and after performing required checks sends it to bank with a payment advice in favour of beneficiaries. The payment is affected through the accredited bank to the beneficiaries and then a scroll is sent to PAO who takes it into the system to complete the accounting process.\\\"\"\n  },\n  {\n    \"id\": 105,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"All payment and accounting data of a Ministry, under the departmentalised accounting set up, stands compiled at the level of:\",\n    \"options\": [\n      \"the Pay and Accounts Office\",\n      \"the Principal Accounts Office\",\n      \"the office of the Drawing and Disbursing Officer\",\n      \"the accredited bank of the Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Principal Accounts Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.2<\/b> provides that \\\"Principal Accounts Office is the nodal point under departmentalized accounting set up in the Ministry. All payment and accounting data of the Ministry is compiled at the level of Principal Accounts Office.\\\" Its role on the payment platform is \\\"to co-ordinate with their PAOs and facilitate payments\/receipts and compilation of accounts.\\\" The Pay and Accounts Office remains the unit at which pre-check and payment are conducted, not the point of Ministry-level compilation. That Office also registers on the platform \\\"for approval by PFMS Headquarters\\\" and processes the registration of the paying office, the Assistant Accounts Officer and the Dealing Hand users.\"\n  },\n  {\n    \"id\": 106,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following users whose registration on the payment platform is processed by the Principal Accounts Office:<br>1. Pay and Accounts Officer<br>2. Assistant Accounts Officer<br>3. Dealing Hand<br>4. Programme Division user<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Only three<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.2<\/b> makes that Office \\\"responsible to process the registration of PAO, Assistant Accounts Officer (AAO) and Dealing Hand (DH) users\\\", which covers the first three. The fourth falls outside: \\\"The user creation and approval in respect of DDO and PD users in PFMS would also be done by next 2-level hierarchy in PFMS as prescribed by PFMS Division from time to time.\\\" Its own registration in turn requires the approval of the platform Headquarters.\"\n  },\n  {\n    \"id\": 107,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"To ascertain the status of active users on the payment platform, the report required to be reviewed on a regular basis is designated:\",\n    \"options\": [\n      \"MIS-08 Claim Tracking Report\",\n      \"MST-01 User Details\",\n      \"MST-04 Sanctioning Authority Code details\",\n      \"PC-05 Bill Register\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - MST-01 User Details<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.3<\/b> reiterates that \\\"Report MST-01 'User Details' under menu 'CAM REPORTS' should be reviewed on regular basis to get the status of active users in PFMS.\\\" The other reports serve distinct purposes: MST-04 shows sanctioning authority code details (<b>Para 2.3.9(v)<\/b>), while the Bill Register and the Claim Tracking Report are used for tracking the status of an e-claim and an e-bill (<b>Para 2.3.8(ii)<\/b>).\"\n  },\n  {\n    \"id\": 108,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the review of users on the payment platform:<br>1. The list of sanction module users, including Programme Division, Drawing and Disbursing Officer, Dealing Hand, Assistant Accounts Officer and Pay and Accounts Officer users, is to be verified and updated regularly.<br>2. A user found to be no longer in position is to be deactivated at the close of the financial year.<br>3. The list also covers the Principal Accounts Office and the Chief Controller of Accounts users.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.3<\/b> supports the first and third limbs, listing the users as \\\"Programme Division (PD), DDO, Dealing Hand(DH), AAO, Pay and Accounts Officer, Pr.Accounts Office, and CCA\\\". The second limb defers what the paragraph requires at once: \\\"If any user is found to be no longer in position the same should be deactivated immediately.\\\" Deferring deactivation to the year end would leave a live credential with an officer no longer in position.\"\n  },\n  {\n    \"id\": 109,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding deactivation of a user identity on the payment platform at the time of relieving a Group 'A' or Group 'B' officer:<br>1. Both the digital signature and the user identity of the officer are required to be deactivated.<br>2. Such deactivation is to be enforced as a condition while giving the No Objection Certificate or the Last Pay Certificate.<br>3. The relieved officer's user identity may be transferred to the new incumbent to avoid interruption of work.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1 below Para 2.2.3<\/b> supports the first two limbs, requiring that \\\"his\/her digital signature & user Id should be deactivated. This should be one condition to be enforced while giving No objection certificate\/LPC.\\\" The third limb defeats the purpose of deactivation: the same Note directs that \\\"Fresh user Id and digital signature should be provided to the new incumbent.\\\" The requirement flows from the observance of security protocols prescribed by the platform Division.\"\n  },\n  {\n    \"id\": 110,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Head-wise budget entry on the payment platform, in accordance with the Detailed Demands for Grants of the Ministry, is required to be made by:\",\n    \"options\": [\n      \"the Drawing and Disbursing Officer\",\n      \"the Dealing Hand user in the Principal Accounts Office\",\n      \"the Pay and Accounts Officer\",\n      \"the Assistant Accounts Officer in the Pay and Accounts Office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Dealing Hand user in the Principal Accounts Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.4<\/b> provides that \\\"DH user in Principal Accounts Office is responsible to enter head wise budget in accordance with the DDG of the Ministry, in the PFMS\\\", and that the same Office \\\"shall approve the budget entry made by DH\\\". The Pay and Accounts Officer's role is at the next stage, since \\\"DDO wise budget allocation will be entered by DH and then it will be checked and approved by the Pay and Accounts Officer.\\\"\"\n  },\n  {\n    \"id\": 111,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding budget entry and mapping of accounting heads on the payment platform:<br>1. The Principal Accounts Office is to complete the account head mapping and tally the budget entry with the figures of Demands for Grants at the commencement of a financial year.<br>2. Re-appropriation orders and supplementary budgets are to be got entered into the system by the Principal Accounts Office.<br>3. Functional head mapping of all fifteen digits of the budgets of the Drawing and Disbursing Officers rests with the Principal Accounts Office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.4<\/b> supports the first two limbs, requiring that Office to complete \\\"the account head mapping in PFMS and tallies the budget entry with figures of Demands for Grants in PFMS at the time of commencement of a Financial Year\\\" and to \\\"get all the re-appropriation orders and supplementary budgets entered into the system.\\\" The third limb shifts the officer: \\\"PAO shall however be responsible to complete the functional head mapping (all 15 digits) of the budgets of their DDOs.\\\" The paying office is separately \\\"responsible to complete the functional head mapping (all 15 digits) of the budgets of their DDOs\\\", the allocation being entered by the Dealing Hand and approved by that officer.\"\n  },\n  {\n    \"id\": 112,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"For the Treasury Single Account System, the mapping of the Minor Heads under 'Major Head-8454-Funds under TSA System' corresponding to programme Minor Heads of expenditure functional heads is required to be done by:\",\n    \"options\": [\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Principal Accounts Office\",\n      \"the Pay and Accounts Office\",\n      \"the Drawing and Disbursing Officer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Principal Accounts Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.5<\/b> provides that \\\"For Treasury Single Accounts (TSA) System, mapping of the Minor Heads under 'Major Head-8454-Funds under TSA System' corresponding to programme Minor Heads of expenditure functional heads will be done by the Principal Accounts Office.\\\" The Pay and Accounts Office's mapping duty is confined to the fifteen-digit functional head mapping of the budgets of its own Drawing and Disbursing Officers (<b>Para 2.2.4<\/b>).\"\n  },\n  {\n    \"id\": 113,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"A token against a bill received on the payment platform is generated at the level of:\",\n    \"options\": [\n      \"the Drawing and Disbursing Officer concerned\",\n      \"the Dealing Hand in the paying office\",\n      \"the Assistant Accounts Officer\",\n      \"the Pay and Accounts Officer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Dealing Hand in the paying office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.6<\/b> provides that \\\"The bills will be sent by DDO to PAO in PFMS after performing the requisite due diligence. The bills will be received at the level of DH in the PFMS and a token will be generated in the system on receiving the bill.\\\" The position differs for an electronic bill, where under the <b>Note below Para 2.2.7<\/b> \\\"the token number will be auto-generated by the system upon digital signing of e-bill by the DDO.\\\" The date of token generation is the starting point for reckoning processing time (<b>Para 2.4.1<\/b>).\"\n  },\n  {\n    \"id\": 114,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the handling of ink-signed bills received in a Pay and Accounts Office:<br>1. The Counter Clerk distributes them to the concerned Dealing Hand after ensuring necessary entries in the Bill Diary.<br>2. The Dealing Hand notes the token number on the ink-signed bill as well as in the Bill Diary.<br>3. A certificate of verification that the bills received in a day have been duly receipted and tokened is recorded and put up to the Pay and Accounts Officer on a daily basis.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.7<\/b> supports the first two limbs, requiring the Counter Clerk to distribute the bills \\\"after ensuring necessary entries in the Bill Diary (CAM 4)\\\" and the Dealing Hand \\\"to note the token number on the ink-signed bill as well as in Bill Diary (CAM 4).\\\" The third limb raises the level: the daily certificate \\\"should be recorded and put up to the AAO in the Bill Diary, on a daily basis\\\", the Pay and Accounts Officer receiving instead the results of the monthly detailed verification. The Assistant Accounts Officer separately undertakes \\\"a detailed verification of bills\\\" on the 20th of each month and reports the results, date-wise details of token generation being available in the Token Issue Register.\"\n  },\n  {\n    \"id\": 115,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Date-wise details of token generation on the payment platform are furnished by:\",\n    \"options\": [\n      \"the Bill Diary in Form CAM 4\",\n      \"the Token Issue Register in Form CAM 5\",\n      \"the Register of Cheques Delivered in Form CAM 11\",\n      \"the Bill Passing cum Expenditure Control Register in Form CAM 9\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Token Issue Register in Form CAM 5<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.7<\/b> provides that \\\"Token Issue Register (CAM 5) of PFMS provides date wise details of token generation in PFMS\\\", and the <b>Note below<\/b> the same paragraph makes the Assistant Accounts Officer and the Pay and Accounts Officer responsible to monitor prompt distribution of electronic bills \\\"through Token Issue Register (CAM-5) available in PFMS.\\\" The Bill Diary records receipt and distribution of ink-signed bills, and Form CAM 9 is the expenditure control register of offices not processing bills on the platform (<b>Para 2.6.7<\/b>).\"\n  },\n  {\n    \"id\": 116,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding an electronic bill on the payment platform:<br>1. The token number is auto-generated by the system upon digital signing of the electronic bill by the Drawing and Disbursing Officer.<br>2. Such bills are available in the system at the bill distributor login for distribution to the concerned Dealing Hand.<br>3. Distribution of such bills may be deferred until the ink-signed bills for the day have been disposed of.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 2.2.7<\/b> supports the first two limbs, providing that the token \\\"will be auto-generated by the system upon digital signing of e-bill by the DDO\\\" and that \\\"All such e-bills will be available in the system at the bill distributor login id for distributing the same to the concerned Dealing Hand in the PAO.\\\" The third limb reverses the express direction that \\\"All e-bills must to be distributed without any delay\\\", monitoring of which rests with the Assistant Accounts Officer and the Pay and Accounts Officer.\"\n  },\n  {\n    \"id\": 117,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The final return of a bill to the Drawing and Disbursing Officer may be made only by:\",\n    \"options\": [\n      \"the Assistant Accounts Officer\",\n      \"the Pay and Accounts Officer\",\n      \"the Head of the Accounting Organisation\",\n      \"the Dealing Hand\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Pay and Accounts Officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.8<\/b> provides that \\\"The final return of a bill to the DDO can only be done by the Pay and Accounts Officer and the same shall be accompanied with the observation\/s.\\\" The two lower levels may only recommend: the Dealing Hand passes the bill to the Assistant Accounts Officer \\\"either for further processing for payment or for return to DDO, with an observation after obtaining the approval of PAO\\\", and that officer \\\"can either pass or recommend to return the bill to DDO with his comments\/observation.\\\"\"\n  },\n  {\n    \"id\": 118,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the pre-check of a bill on the payment platform:<br>1. The bill is initially checked at the level of the Dealing Hand, who processes and passes it to the Assistant Accounts Officer.<br>2. The bill passed by the Assistant Accounts Officer comes to the Pay and Accounts Officer for scrutiny.<br>3. Where a bill is returned, the Drawing and Disbursing Officer is required to resubmit it after addressing the observations made.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.2.8<\/b>, under which the Dealing Hand \\\"shall process and pass it to AAO either for further processing for payment or for return to DDO\\\", the bill so passed \\\"would come to Pay and Accounts Officer for scrutiny and if passed, it would be ready for processing payment or return to DDO as the case may be\\\", and \\\"DDO in all the cases of returned bill shall resubmit the same after addressing the observations made by the Pay and Accounts Officer.\\\"\"\n  },\n  {\n    \"id\": 119,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"After a bill is cleared at all three levels and is ready for payment, the digital signature of the Pay and Accounts Officer is affixed on:\",\n    \"options\": [\n      \"a payment scroll\",\n      \"a batch file\",\n      \"a pay order\",\n      \"a pass order\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a batch file<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.9<\/b> provides that \\\"Once the bill is cleared at all the three levels in the system in a Pay and Accounts Officer, and is ready for payment, a batch file will be prepared for digital signature of Pay and Accounts Officer. Pay and Accounts Officer will affix the digital signature on batch file and send it to bank for effecting payment to the beneficiaries.\\\" A pay order is generated on passing of an electronic bill (<b>Para 2.3.7(iii)<\/b>), and the scroll travels in the opposite direction, from the bank to that office (<b>Para 2.2.1<\/b>).\"\n  },\n  {\n    \"id\": 120,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Cheques drawn or electronic payments made in a Pay and Accounts Office shall bear two signatures or digital signatures where the amount reaches:\",\n    \"options\": [\n      \"\u20b925,000 and above\",\n      \"\u20b91 lakh and above\",\n      \"\u20b910 lakhs and above\",\n      \"\u20b950 lakhs and above\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - \u20b910 lakhs and above<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 2.2.9<\/b> provides that \\\"Irrespective of the category of cheques drawn or electronic payments made for \u20b910 lakhs and above shall bear two signatures or digital signatures in Pay and Accounts Office.\\\" The same limit governs the manual procedure, the cheque being submitted \\\"also to the second officer authorised to sign the cheque for payments of \u20b9 ten lakhs and above\\\" (<b>Para 2.4.5<\/b>). The other figures belong elsewhere, \u20b925,000 to the two-level pre-check and \u20b950 lakhs to the review of sanctions.\"\n  },\n  {\n    \"id\": 121,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"For the purpose of high value payments requiring two signatures, the second signatory is required to be nominated by:\",\n    \"options\": [\n      \"the Chief Accounting Authority\",\n      \"the Head of the Accounting Organisation concerned\",\n      \"the Pay and Accounts Officer\",\n      \"the Principal Accounts Office of the Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Head of the Accounting Organisation concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 2.2.9<\/b> provides that \\\"For this purpose, the Head of the accounting organisation shall nominate another gazetted officer \/senior most non-gazetted officer, as second signatory.\\\" The nomination is therefore not left to the paying office itself. In the electronic flow the second signatory has a distinct safeguard, since under <b>Para 2.3.7(v)<\/b> \\\"Provision shall be there for Signatory 2 to return the bill to signatory 1, if any mistake is found.\\\"\"\n  },\n  {\n    \"id\": 122,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the processing of Nil bills on the payment platform:<br>1. The voucher number in the case of a Nil bill is generated after passing of the bill by the Pay and Accounts Officer.<br>2. The system allows multiple account heads with different Grants or different functional heads to be entered.<br>3. A vendor is required to be selected at the time of creation of the sanction.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.11<\/b> supports the first two limbs, providing that \\\"Voucher number in case of NIL bill will be generated after passing of the bill by Pay and Accounts Officer\\\" and that \\\"the system will allow to enter multiple account heads with different Grants and\/or different functional heads.\\\" The third limb reverses the very next sentence: \\\"In such cases, no vendor will be available for selection with creation of sanction\\\", the net payable amount being nil. Three types may be processed, namely a \\\"Nil Bill for adjustment of advance\\\", a \\\"Nil Bill of New Pension Scheme\\\" and a \\\"Nil bill for one Debit Head and one\/multiple credit head.\\\"\"\n  },\n  {\n    \"id\": 123,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"After a Nil bill has been passed at all three levels on the payment platform:\",\n    \"options\": [\n      \"a certificate of nil payment is required to be forwarded to the Principal Accounts Office\",\n      \"no further action is required on the bill\",\n      \"a batch file is required to be sent to the bank\",\n      \"a payment advice is required to be issued for a nil amount\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - no further action is required on the bill<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.11<\/b> provides that \\\"No further action is required in NIL bill after its passing at all the three levels (DH, AAO and Pay and Accounts Officer) in PFMS.\\\" The reason lies in the nature of such a bill, which covers \\\"debit and minus debit in the same head and in same bill or both debit and credit under different heads in the same bill\\\", so that \\\"the net payable amount is NIL.\\\" The batch file and payment advice belong to bills involving an actual outgo (<b>Para 2.2.9<\/b>).\"\n  },\n  {\n    \"id\": 124,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the electronic bill system:<br>1. The system functions on a work flow basis without any physical movement of documents.<br>2. The payment, accounting and reconciliation procedures stand modified to suit the electronic environment.<br>3. Electronic documents are retained on the platform with access to the Pay and Accounts Office in digital form for the purpose of post check and audit.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.1<\/b> supports the first limb, the System functioning \\\"on work flow based without any physical movement of documents\\\", and <b>Para 2.3.2<\/b> the third. The second limb reverses the express saving in <b>Para 2.3.1<\/b>: \\\"There is no change in the payment, accounting and reconciliation procedures except that these would be done on the basis of electronic records as will be made available with e-claim and e-bill, with attached supporting documents and the reports of PFMS.\\\" The claims, sanctions and bills \\\"shall be preferred electronically in the prescribed format attaching the supporting documents, if any, for payment.\\\"\"\n  },\n  {\n    \"id\": 125,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The sanction of the competent authority is conveyed, and the electronic sanction issued with a digital signature, by:\",\n    \"options\": [\n      \"the Sanction Maker user\",\n      \"the Sanction Checker user\",\n      \"the Drawing and Disbursing Officer\",\n      \"the Bill Distributor\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Sanction Checker user<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.3(ii)(b)<\/b> describes that user as the \\\"Authorised user in PFMS for approval of sanction prepared by Sanction Maker. He\/She shall be the authorised user in the Head of Office or in Head of Division to convey the sanction of the competent authority.\\\" <b>Para 2.3.5(iii)<\/b> adds that he \\\"must be the gazetted officer authorized to convey the sanction of the Head of Department (HoD) or Head of Office (HoO) in terms of Delegation of Financial Power Rules (DFPR)\\\", the sanction being issued with his digital signature.\"\n  },\n  {\n    \"id\": 126,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"For claims relating to a scheme, the Sanction Maker is the authorised user in:\",\n    \"options\": [\n      \"the Principal Accounts Office\",\n      \"the Head of Division\",\n      \"the Head of Office\",\n      \"the Pay and Accounts Office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Head of Division<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.3(ii)(a)<\/b> describes the Sanction Maker as the \\\"authorised user in the Head of Office for establishment related claims or in Head of Division in case of a scheme\\\", so the location of the user turns on the nature of the claim. The distinction matters because where a claimant is not registered on the platform, it is this user who \\\"shall prepare the e-claim on receipt of physical claim from the claimant along with supporting documents\\\" (<b>Para 2.3.4(iv)<\/b>).\"\n  },\n  {\n    \"id\": 127,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The role created in a Pay and Accounts Office for assignment and reassignment of bills, with a pull back feature for enforcement of the First in First Out logic, is that of:\",\n    \"options\": [\n      \"the Assistant Accounts Officer\",\n      \"the Bill Distributor\",\n      \"the Counter Clerk\",\n      \"the Dealing Hand\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Bill Distributor<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.3(iv)(a)<\/b> describes it as \\\"a new role for assignment\/reassignment of bills with pull back feature for enforcement of FIFO logic in PAO.\\\" The Counter Clerk performs the corresponding function in the manual stream, distributing ink-signed bills to the Dealing Hand after entries in the Bill Diary (<b>Para 2.2.7<\/b>). The First in First Out logic is not confined to the paying office, having also been \\\"implemented at Sanction Checker (SnC) and DDO level\\\" (<b>Para 2.3.8(ix)<\/b>).\"\n  },\n  {\n    \"id\": 128,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the submission of electronic claims:<br>1. Key elements such as invoice number, date and purchase order number are to be captured in the case of supply of goods or services.<br>2. Key elements such as travel ticket number, Passenger Name Record number and sub-voucher number are to be captured in the case of personal claims.<br>3. The claimant is required to retain the original invoice and forward it separately in physical form.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.4(ii)<\/b> supports the first two limbs, requiring capture of such elements \\\"in the case of supply of goods or services and travel ticket number, PNR number, number available in sub-vouchers, date etc. in the case of personal claims\\\". The third limb reverses <b>Para 2.3.4(iii)<\/b>, under which the claimant \\\"shall scan the original invoice and related supporting documents and upload these documents in PFMS\\\". Retention of originals is permitted only for continuous measurement relating to Works (<b>Para 2.3.4(xiv)<\/b>).\"\n  },\n  {\n    \"id\": 129,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding supporting documents uploaded with an electronic claim:<br>1. Invoices and payment sub-vouchers shall not be scanned and uploaded without bearing the relevant serial number, date and signature of the issuing authority.<br>2. Cutting on an invoice or payment sub-voucher may be accepted only where the same is duly attested before scanning and uploading.<br>3. The unique Claim Reference Number gets imprinted on each and every page of the uploaded documents.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.3.4<\/b>. Clause (v) forbids upload of documents \\\"without bearing relevant Serial Number, Date and Signature of the Issuing Authority\\\"; clause (vi) provides that \\\"No cutting on the invoices\/payment sub-vouchers shall be accepted with the e-claim without the same being duly attested before scanning and uploading into the System\\\"; and clause (vii) states that \\\"the selected CRN shall get imprinted on each and every page of the uploaded documents.\\\"\"\n  },\n  {\n    \"id\": 130,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Electronic claims submitted by vendors and suppliers are required to be digitally signed where the claim exceeds:\",\n    \"options\": [\n      \"\u20b910,000\",\n      \"\u20b950,000\",\n      \"\u20b91,00,000\",\n      \"\u20b92,00,000\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - \u20b91,00,000<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.4(viii)<\/b> provides that vendors and suppliers \\\"can submit e-claims with electronic signature, with the provision that all e-claims exceeding \u20b9100000\/- shall be digitally signed\\\", the paragraph recording that \\\"The amount of \u20b910000 was enhanced to \u20b91 lakh vide Correction Slip No.1 dated 2.1.2024 to Subsidiary Instructions to CGA(R&P) Rules, 2022.\\\" The figure of \u20b950,000 belongs to clause (ix), which merely encourages vendors to use system generated invoices for high value transactions.\"\n  },\n  {\n    \"id\": 131,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding signature on an electronic claim:<br>1. The electronic signature is an additional option available to government servants irrespective of the amount of the claim.<br>2. Vendors and suppliers are encouraged to use system generated invoices for transactions of \u20b950,000 and above.<br>3. An undertaking is to be given through the system that the claimant will not use the original documents more than once.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.3.4<\/b>. Clause (viii) provides that \\\"The e-sign will be an additional option for government servants for submission of e-claim irrespective of the amount of the claim\\\"; clause (ix) that \\\"For high value transactions (say \u20b950,000 and above), vendors\/suppliers are encouraged to use system generated invoices with the e-claim\\\"; and clause (x) requires \\\"An undertaking from the claimant... that the claimant will not use original documents more than once.\\\" The maximum upload is \\\"10 MB size (5 PDF, 2MB size each)\\\", and the unique reference number \\\"travels across the complete cycle of e-bill\\\", enabling the claimant to track his claim.\"\n  },\n  {\n    \"id\": 132,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where an electronic claim pertains to continuous measurement relating to Works, the claimant is permitted to:\",\n    \"options\": [\n      \"forward the claim directly to the Pay and Accounts Officer\",\n      \"retain the related original supporting documents of materials and labour\",\n      \"dispense with the upload of supporting documents altogether\",\n      \"submit the claim without any Claim Reference Number being generated\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - retain the related original supporting documents of materials and labour<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.4(xiv)<\/b> permits the claimant \\\"to retain the related original supporting documents of materials purchased, labour contracted, etc. as prescribed under the Departmental regulations on Works\/CPWD Works Manual.\\\" The concession is confined to retention of originals and does not touch the other requirements, the general rule under clause (iii) being that the claimant \\\"shall scan the original invoice and related supporting documents and upload these documents\\\" before submission. A system generated electronic mail on full and final settlement is sent on receipt of the scroll, reporting the status as \\\"Success\/Failed\/Failed after success\\\" (<b>Para 2.3.4(xiii)<\/b>).\"\n  },\n  {\n    \"id\": 133,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding scrutiny of an electronic claim by the Sanction Maker:<br>1. It is to be ensured that the unique Claim Reference Number shown in the claim tallies with that in the uploaded supporting documents.<br>2. It is to be ensured that the claim has not been earlier processed for payment.<br>3. Where there is cutting or overwriting of figures in the supporting documents, the claim is to be passed for the admissible amount with the disputed portion disallowed.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.5(i)<\/b> supports the first two limbs, requiring that the reference numbers tally and that \\\"it should be ensured that the said e-claim have not been earlier processed for payment.\\\" The third limb substitutes a different remedy: under clause (ii), \\\"In case of cutting or overwriting of figures in the supporting documents or inconsistency of details in supporting documents with the details mentioned in the e-claim, the e-claim should be returned to the claimant.\\\" An electronic sanction is generated only \\\"after obtaining necessary financial sanction of the competent authority\\\", and multiple claims \\\"of same nature\/sub category can be attached to a sanction\\\" (<b>Para 2.3.5(iii) and (iv)<\/b>).\"\n  },\n  {\n    \"id\": 134,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following documents which the Sanction Maker may upload at the time of creation of an electronic sanction:<br>1. Budget Overriding Assurance<br>2. Scanned copy of the approval note of the financial sanction<br>3. Copy of the terms and conditions, in the case of a sanction of grants-in-aid or loans<br>4. Last Pay Certificate of the claimant<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Only three<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.5(iii)<\/b> permits the upload of the first three, namely \\\"Budget Overriding Assurance (size 2 MB) if any, and a scanned copy of approval note of the financial sanction (Size 4 MB)\\\", with an option \\\"to attach a copy of the terms and conditions (size 2 MB) in case of sanction of grants-in-aid\/loans etc.\\\" The fourth belongs to a different stage and a different officer: the Last Pay Certificate is used by the Drawing and Disbursing Officer to verify claims relating to a period before enrolment on his pay roll (<b>Para 2.3.6(viii)<\/b>).\"\n  },\n  {\n    \"id\": 135,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Multiple electronic claims may be attached to a single sanction to generate an electronic sanction where they belong to:\",\n    \"options\": [\n      \"below the monetary limit prescribed for review of sanctions\",\n      \"of the same nature or sub-category\",\n      \"of the same claimant\",\n      \"of the same financial year\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - of the same nature or sub-category<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.5(iv)<\/b> provides that \\\"Multiple e-claims of same nature\/sub category can be attached to a sanction to generate e-Sanction.\\\" The test is thus the character of the claim rather than the identity of the claimant or the period. The electronic sanction itself \\\"can be generated only against the CRN of e-Claim\\\", the requisite details appearing as per the respective prescribed bill formats (<b>Para 2.3.8(vii)<\/b>).\"\n  },\n  {\n    \"id\": 136,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following steps to be taken by the Drawing and Disbursing Officer before submitting an electronic bill:<br>1. Verification of the correctness of the bill with respect to the fields mentioned in the claim and the sanction.<br>2. Making of statutory deductions including tax deducted at source, as applicable.<br>3. Verification of the total admissible amount against every original supporting sub-voucher attached to the claim.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.3.6<\/b>. Clause (i) requires that \\\"After verifying correctness of the e-bill with respect to the fields mentioned in the e-claim and e-sanction the DDO shall make statutory deductions including TDS as applicable and digitally sign the system generated e-Bill pdf for submission to Pay and Accounts Officer\/CDDO for payment\\\", and clause (ii) requires verification of \\\"the total admissible amount against every original supporting sub-voucher attached to the e-claim\\\". On submission of the bill \\\"it shall be treated that DDO has authorized the Pass Order in the system\\\", a settlement form for travelling allowance and medical reimbursement being provided at the Sanction Maker level (<b>Para 2.3.6(ii) and (iv)<\/b>).\"\n  },\n  {\n    \"id\": 137,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The settlement form provided for entering the item-wise admissible amount against the claimed amount, in cases of travelling allowance and medical reimbursement, is initiated at the level of:\",\n    \"options\": [\n      \"the Dealing Hand in the Pay and Accounts Office\",\n      \"the Sanction Maker user\",\n      \"the Sanction Checker user\",\n      \"the Drawing and Disbursing Officer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Sanction Maker user<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.6(ii)<\/b> provides that \\\"A settlement form in the case of TA and Medical reimbursement have been provided at SnM level to enter the item-wise admissible amount against the claimed amount. SnM will forward this settlement form to SnC user. The settlement form will be approved\/returned with DSC and a pdf of settlement form will be sent back to SnM user for receiving.\\\" The form so settled \\\"will be available to all users for view through hyperlink\\\", and information about the passed amount may be shown in the sanction format.\"\n  },\n  {\n    \"id\": 138,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Contingent sub-vouchers are required to be submitted along with the electronic claim, to recoup the imprest, where the amount reaches:\",\n    \"options\": [\n      \"\u20b9500 and above\",\n      \"\u20b91,000 and above\",\n      \"\u20b92,000 and above\",\n      \"\u20b95,000 and above\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - \u20b92,000 and above<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.6(vi)<\/b> provides that \\\"Contingent sub-vouchers only for \u20b92000 and above shall be submitted by the DDO along with e-claim, to recoup the Imprest.\\\" The requirement is therefore selective, sub-vouchers below the limit not being called for. The system separately imprints \\\"a water mark with the image of 'paid and cancelled'\\\" on the documents under clause (v), and all claims for which a voucher has been generated carry that image (<b>Para 2.3.8(i)<\/b>).\"\n  },\n  {\n    \"id\": 139,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following certifications which the Drawing and Disbursing Officer is required to make in respect of an electronic bill:<br>1. That the claims included in the bill have not been already paid.<br>2. That the claim and the sanction have been verified by him.<br>3. That necessary entries have been made on the Service Book or other prescribed registers before affixing the digital signature.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.3.6(vii)<\/b>, under which the officer certifies through a tick box option that \\\"a. e-claims included in the bill have not been already paid. b. e-Claim and e-Sanction have been verified by him. c. Necessary entries are made on Service Book or other prescribed registers before making DSC.\\\" A corresponding check box \\\"shall be provided for the necessary certification by DDO\/PAO\\\" under <b>Para 2.3.8(v)<\/b>.\"\n  },\n  {\n    \"id\": 140,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where the supporting documents linked to an electronic claim pertain to a date prior to the date of enrolment of the claimant into the pay roll of a Drawing and Disbursing Officer, the claim is required to be verified from:\",\n    \"options\": [\n      \"the sanction issued by the Head of Office of the claimant's previous office\",\n      \"the Last Pay Certificate issued by the previous office\",\n      \"the Service Book maintained in the present office\",\n      \"the Pay Bill Register of the previous office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Last Pay Certificate issued by the previous office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.6(viii)<\/b> requires that in such a case \\\"the DDO shall verify the claim from the LPC issued by the DDO of the Claimant's previous office.\\\" The Certificate carries the necessary payment history because, on transfer of an official, that officer \\\"while issuing LPC shall attach employee payment details as available in PFMS\\\", the formats of the Pay Bill Register Part II and of the Certificate having been revised for this purpose (<b>Para 2.3.9(i)<\/b>).\"\n  },\n  {\n    \"id\": 141,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding registers to be maintained by the Drawing and Disbursing Officer under the electronic bill system:<br>1. An entry in the electronic Bill Register in the prescribed format is to be made as and when an electronic bill is generated.<br>2. The Bill Register required by the General Financial Rules stands dispensed with once electronic bills are introduced.<br>3. The registers relating to leave travel concession, travelling allowance and medical reimbursement claims continue to be maintained.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.6<\/b> supports the first and third limbs through clauses (ix) and (x). The second limb reverses clause (ix), which requires that \\\"DDOs shall continue to maintain a Bill Register in terms of Rule 57(5) of GFR, 2017 and record all bills including e-bills presented for payment to the PAO in the Bill register\\\", and further to reconcile that register with the transaction details in the platform reports. The paying offices likewise \\\"continue to maintain various manual ledgers and registers\\\" (<b>Para 2.3.7(vii)<\/b>).\"\n  },\n  {\n    \"id\": 142,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"In the electronic bill flow on the payment platform, bills which require prior counter-signature by the controlling officer are required to be:\",\n    \"options\": [\n      \"returned to the claimant for counter-signature before submission of the claim\",\n      \"forwarded to the Pay and Accounts Officer for obtaining counter-signature\",\n      \"taken outside that process by the drawing officer, with a certificate on the bill\",\n      \"routed through the Sanction Checker for counter-signature on the platform itself\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - taken outside that process by the drawing officer, with a certificate on the bill<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.6(xi)<\/b> provides that such bills \\\"shall be taken by the DDO outside this e-bill process flow and provide necessary certificate on the e-bill, that the counter- signature has been obtained separately.\\\" The counter-signing authority is thus left undisturbed by the electronic flow, and the certificate on the bill is the paying office's assurance that the requirement has been met. Countersigned contingent bills carry their own distinct procedure of check in the accounting office (<b>Para 2.16.10<\/b>), and the Sanction Checker's digital signature conveys the sanction only, not any counter-signature (<b>Para 2.3.5(iii)<\/b>).\"\n  },\n  {\n    \"id\": 143,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Payments at every level in a Pay and Accounts Office under the electronic bill system are processed by applying:\",\n    \"options\": [\n      \"order of monetary value, highest first\",\n      \"order of urgency marked by the Drawing and Disbursing Officer\",\n      \"First in First Out\",\n      \"Last in First Out\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - First in First Out<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.7(i)<\/b> provides that \\\"First in First Out (FIFO) logic will be enforced for processing payments at every level in PAO in the e-bill system.\\\" The same logic has been extended upstream, since \\\"Apart from FIFO logic in PAO, FIFO logic has also been implemented at Sanction Checker (SnC) and DDO level\\\" (<b>Para 2.3.8(ix)<\/b>). Bills marked as immediate are dealt with by a separate direction as to timelines rather than by displacing this logic (<b>Para 2.4.1<\/b>).\"\n  },\n  {\n    \"id\": 144,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding passing and return of an electronic bill in a Pay and Accounts Office:<br>1. A digital signature is applied on the pass order or return order at each of the three levels.<br>2. Where the bill is passed by the Pay and Accounts Officer, a pay order is generated in portable document format and digitally signed by him.<br>3. Where the bill is returned by the Pay and Accounts Officer, the return memo is digitally signed by the Assistant Accounts Officer.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.7(iii)<\/b> supports the first two limbs, providing for \\\"three level bill passing or return of bill after applying Digital Signature on pass order or return order pdfs at each and every level viz. DH\/AAO\/Pay and Accounts Officer level\\\". The third limb changes the signatory: \\\"If Pay and Accounts Officer returns the e-Bill, the return memo will also be digitally signed by the Pay and Accounts Officer and returned to DDO\\\", consistent with <b>Para 2.2.8<\/b>.\"\n  },\n  {\n    \"id\": 145,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The reconciliation certificate from the Drawing and Disbursing Officer, certifying that the amounts as per his books tally with those indicated by the Pay and Accounts Office, is required to be furnished:\",\n    \"options\": [\n      \"by the last day of the month of accounts itself\",\n      \"within one week of the close of each quarter\",\n      \"by the last day of the month following the month of accounts\",\n      \"by the 20th of the month following the month of accounts\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - by the last day of the month following the month of accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.7(vi)<\/b> requires that the procedure for monthly reconciliation specified in <b>Rule 57(5) of GFR, 2017<\/b> be strictly complied with, the paying office ensuring \\\"that the DDOs furnish a reconciliation certificate by the last day of the month following the month of accounts, that the amounts\/ transactions as per his books tally with those indicated by the PAOs.\\\" The 20th of the month is the date fixed for a different exercise, the detailed verification of bills by the Assistant Accounts Officer (<b>Para 2.2.7<\/b>).\"\n  },\n  {\n    \"id\": 146,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where the platform reports made available under the menu of accounting reports are used in place of prescribed registers, such reports are required to be:\",\n    \"options\": [\n      \"forwarded monthly to the Principal Accounts Office for record\",\n      \"certified by the Drawing and Disbursing Officer before use\",\n      \"downloaded, signed or stamped and kept in the prescribed registers\",\n      \"retained in electronic form only, with access to the Pay and Accounts Officer\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - downloaded, signed or stamped and kept in the prescribed registers<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.7(vii)<\/b> provides that paying offices \\\"shall also continue to maintain various manual ledgers and registers as prescribed in CAM. Existing PFMS reports made available under menu 'CAM Reports' may facilitate the same, but in such cases the reports must be downloaded, signed\/stamped and kept in the prescribed registers.\\\" Electronic retention without more is provided for a different class of records, namely the documents stored in the Document Management System (<b>Para 2.3.10.1<\/b>).\"\n  },\n  {\n    \"id\": 147,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding verification that a claim has not been processed earlier:<br>1. At the time of preparation of the sanction, the system shows the details of the last ten transactions of the same bill type in respect of the claimant.<br>2. For viewing transactions beyond that number, a separate payment report is available.<br>3. That report covers only the payments drawn through the electronic bill mode.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.8(vi)<\/b> supports the first two limbs, the system showing \\\"the details of last 10 transactions of the same Bill type in r\/o the claimant on the screen for verification that the claim has not been processed earlier\\\", with the balance available through the payment report. The third limb narrows that report: \\\"All the payments drawn by the claimant through e-bill and normal bill mode under the selected PAO and DDO codes are available in PAY-07 report.\\\" The Unique Transaction Reference generated on credit of the payment is recorded against the bill number in the electronic Bill Register \\\"for the purpose of monitoring at DDO level\\\" (<b>Para 2.3.8(iv)<\/b>).\"\n  },\n  {\n    \"id\": 148,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Registration of the Head of Office user as the authorised officer for conveying the sanction to the Pay and Accounts Officer, in terms of the Delegation of Financial Powers Rules, is required to be completed by:\",\n    \"options\": [\n      \"the Principal Accounts Office\",\n      \"the Pay and Accounts Officer\",\n      \"the Drawing and Disbursing Officer\",\n      \"the Sanction Maker user\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Drawing and Disbursing Officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.9(iv)<\/b> provides that \\\"In the case of e-bill, DDO shall complete the registration of HoO user as authorised officer for conveying the sanction to Pay and Accounts Officer in terms of DFPR or as per orders issued from time to time in consultation with PAO\/CDDO concerned.\\\" The paying office is thus consulted but does not itself register the user. Registration of the paying office's own users is processed by the Principal Accounts Office (<b>Para 2.2.2<\/b>).\"\n  },\n  {\n    \"id\": 149,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding retention of electronic documents:<br>1. All electronic documents including bills, invoices, sanction orders, vouchers and pass or return orders are stored in the Document Management System.<br>2. Such documents are visible to the respective authorities as a separate link or file and may be retrieved at any stage for post facto scrutiny and audit.<br>3. Once payment has been made, the documents cease to be visible to the sanctioning authority and the Drawing and Disbursing Officer.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.10.1<\/b> supports the first two limbs, the Document Management System storing such documents so that they \\\"will be visible to respective authorities as a separate link\/file and could be retrieved at any stage for post facto scrutiny, audit etc.\\\" The third limb reverses <b>Para 2.3.10.2<\/b>, under which those documents \\\"will be visible to sanctioning authority, DDO and PAO, even after payment. This will help in tracking the status of the claim by these users.\\\"\"\n  },\n  {\n    \"id\": 150,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Bills other than those relating to purchases on the Government e-Marketplace are required to be passed for payment within a maximum of:\",\n    \"options\": [\n      \"two working days of their receipt\",\n      \"three working days of their receipt\",\n      \"five working days of their receipt\",\n      \"seven working days of their receipt\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - five working days of their receipt<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.4.1<\/b> requires bills to be passed \\\"through issue of Payment Advice or cheque or in such other form as may be prescribed by Government from time to time, within a maximum of five working days of their receipt\\\", while \\\"Processing of bills for payment for purchases made on GeM should be made within two working days of their receipt from DDO through PFMS\\\". <b>Note 2<\/b> below the paragraph makes the accounting head monitor disposal \\\"over and above delay of timelines of 2 days for GeM bills and 5 working days for other category bills\\\".\"\n  },\n  {\n    \"id\": 151,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the timelines for processing of bills:<br>1. The date of receipt of the bill in the Pay and Accounts Office, and not the date of token generation, is the starting point for reckoning the time for processing of payments.<br>2. Token generation is to be done on a daily basis and must not be deferred or delayed once due.<br>3. Bills indicated as 'Immediate' by a Drawing and Disbursing Officer are to be attended to so that the payment advice or cheque is issued on the same or the next day.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.4.1<\/b> supports the second and third limbs, directing that \\\"token generation shall be done on a daily basis and must not be deferred\/delayed once due\\\" and that bills marked immediate be attended to urgently \\\"so that the e-payment advice\/cheques are issued on either the same or the next day.\\\" The first limb displaces the reckoning point: the same paragraph fixes that \\\"The date of token generation shall be the starting point for reckoning of time for processing of payments.\\\"\"\n  },\n  {\n    \"id\": 152,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"A two level pre-check for electronic payment, in place of the existing three level check, may be permitted for bills involving a gross amount up to:\",\n    \"options\": [\n      \"\u20b910,000\",\n      \"\u20b925,000\",\n      \"\u20b950,000\",\n      \"\u20b91,00,000\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - \u20b925,000<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1 below Para 2.4.1<\/b> provides that the Head of the Accounting Organisation may delegate powers of bill passing and thereafter applying the digital signature at the Assistant Accounts Officer level for comparatively smaller amounts, which \\\"would entail a 2 level pre-check for e-payment in place of existing 3 level checks, for the bills involving gross amount up to \u20b9 25000.\\\" The figure of \u20b910 lakhs, by contrast, is the threshold for double signature on a payment (<b>Note below Para 2.2.9<\/b>).\"\n  },\n  {\n    \"id\": 153,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the delegated two level pre-check arrangement:<br>1. The issue of cheques continues to be at the level of the Pay and Accounts Officer.<br>2. The Pay and Accounts Officer conducts a post audit of ten per cent of the bills passed by the Assistant Accounts Officer before submission of the monthly accounts.<br>3. Pre-check of adjustment bills against advances drawn may also be delegated where the amount is within the prescribed limit.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1 below Para 2.4.1<\/b> supports the first two limbs, providing that \\\"instances for issue of cheque will continue to be at PAO level\\\" and that \\\"Pay and Accounts Officer would conduct post audit\/check of 10% of bills passed by AAO before submission of monthly accounts\\\", with a certificate in a register in Form CAM-32. The third limb carves out an exception the Note does not allow: \\\"Pre-check of all adjustment bills against advances drawn would however be conducted by Pay and Accounts Officer irrespective of any amount.\\\"\"\n  },\n  {\n    \"id\": 154,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Under the delegated two level pre-check arrangement, while issuing a cheque the role of the Pay and Accounts Officer is limited to:\",\n    \"options\": [\n      \"obtaining the specimen signature of the drawing officer afresh\",\n      \"verifying the availability of budget under the object head\",\n      \"checking the cheque amount against the approved pay order amount\",\n      \"re-examining the admissibility of the whole of the claim afresh\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - checking the cheque amount against the approved pay order amount<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1 below Para 2.4.1<\/b> provides that \\\"While issue of cheque by Pay and Accounts Officer, his\/her role will be limited to check the amount that appears in cheque with reference to the pay order amount approved by AAO after pre-check.\\\" That limitation does not oust his power to raise objections, since \\\"In case of any observations during pre-check, the bills can be returned at the level of Pay and Accounts Officer.\\\" A certificate in compliance of the new arrangements is obtained from him by the Head of the Accounting Organisation.\"\n  },\n  {\n    \"id\": 155,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The certificate regarding post audit of bills passed under the delegated arrangement is required to be recorded in a register in:\",\n    \"options\": [\n      \"Form CAM-9\",\n      \"Form CAM-14\",\n      \"Form CAM-32\",\n      \"Form CAM-62\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Form CAM-32<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1 below Para 2.4.1<\/b> provides that the paying officer \\\"shall record a certificate to this effect in a Register in Form CAM-32 to be opened for this purpose.\\\" The other forms serve distinct purposes: Form CAM-9 is the Bill Passing cum Expenditure Control Register of offices not processing bills on the platform (<b>Para 2.6.7<\/b>), Form CAM 14 is the Bill Return Memo (<b>Para 2.5.1<\/b>), and Form CAM-62 is the Appropriation Audit Register (<b>Para 2.7.1<\/b>).\"\n  },\n  {\n    \"id\": 156,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The signature on each bill is required to be verified with the specimen signature of the concerned drawing officer by:\",\n    \"options\": [\n      \"the Pay and Accounts Officer\",\n      \"the Counter Clerk\",\n      \"the Senior Accountant or Accountant\",\n      \"the Assistant Accounts Officer\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Senior Accountant or Accountant<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.4.2<\/b> provides that \\\"The Pay and Accounts Officer should obtain the specimen signatures of the drawing officers. The Senior Accountant\/Accountant shall verify the signature on each bill, with the specimen signature of the concerned DDO.\\\" The paying officer performs an independent comparison at a later stage, since under <b>Para 2.4.3<\/b> he \\\"will examine the bills, compare the signature of the drawing officer with his specimen signature and satisfy himself of the correctness of the charges.\\\"\"\n  },\n  {\n    \"id\": 157,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding recording of the pay order on a bill:<br>1. The pay order for payment is to be recorded both in words and figures on each bill.<br>2. The bill is submitted to the Pay and Accounts Officer through the Assistant Accounts Officer for further scrutiny.<br>3. The Pay and Accounts Officer approves the pay order by affixing his initials only.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.4.3<\/b> supports the first two limbs, requiring the Senior Accountant or Accountant to record the pay order \\\"both in words and figures on each bill\\\" and to submit the bills \\\"to the Pay and Accounts Officer through his AAO for further scrutiny.\\\" The third limb understates the requirement: that officer will \\\"tick off the relevant entry, affix his initials in the ECR and approve the pay orders over his full dated signature\\\", the initials being for the control register alone.\"\n  },\n  {\n    \"id\": 158,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Payments in respect of outstation establishments are required to be made predominantly through:\",\n    \"options\": [\n      \"cheques dispatched by registered post\",\n      \"remittance through the Reserve Bank of India\",\n      \"direct credit to the account of the payee through banking channels\",\n      \"bank drafts obtained from the branch with which the office is in account\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - direct credit to the account of the payee through banking channels<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.4.4<\/b> provides that such payments \\\"will be done predominantly through direct credit to the account of the payee through banking channels by following the approved e-payment procedure. In exceptional cases, bank drafts or cheques may be issued.\\\" Where a draft is issued it is obtained from the relevant branch of the bank with which that office is in account, and it \\\"should be dispatched with a forwarding letter in Form CAM 13 to the party concerned by Registered Post.\\\"\"\n  },\n  {\n    \"id\": 159,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding requisitions for bank drafts:<br>1. Every requisition sent to the bank is to be entered in the Register of Bank Drafts.<br>2. A requisition for cancellation of a draft obtained earlier, or for issue of a fresh draft in lieu of a cancelled one, is to be included in the same requisition.<br>3. The bank returns one copy of the requisition statement to the paying office while issuing bank drafts.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.4.4<\/b> supports the first and third limbs, requiring entry in \\\"the Register of Bank Drafts (Form CAM 12)\\\" and recording that \\\"The bank will return one copy of the requisition Statement to the PAO while issuing bank drafts.\\\" The second limb reverses the express direction that such a requisition \\\"should be sent separately to the bank and should not be included in the requisition.\\\" Details of cancellation or correction are noted against the original entry in the same register.\"\n  },\n  {\n    \"id\": 160,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding preparation of the payment advice or cheque:<br>1. It is to be prepared for the net amount.<br>2. Where two or more bills are payable to the same person, a single payment advice or cheque may be issued for the total amount.<br>3. The cheque number, or the transaction identity in the case of an electronic payment, is to be noted prominently on the bill by the Dealing Hand.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.4.5<\/b>: \\\"The payment advice or cheque should be prepared for the net amount. When two or more bills are payable to the same person, a single payment advice or cheque can be issued for the total amount. The DH will note the cheque number or PFMS transaction ID in the case of e-payments as the case may be, prominently on the bill.\\\" Details of a cheque are separately entered in the Register of the Cheques Delivered and e-payment advice. The Daily Voucher number is written by the Cheque Section \\\"on the upper right-hand corner of the manual bill\\\" once the passed bill is returned for delivery.\"\n  },\n  {\n    \"id\": 161,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The details of payments entered in the Register of Cheques Delivered and e-payment advice are required to be reconciled with the platform Register of Cheques:\",\n    \"options\": [\n      \"at the close of each quarter\",\n      \"daily\",\n      \"weekly\",\n      \"monthly\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - daily<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.4.5<\/b> requires that \\\"The details of payments for each day should be entered in the Register of Cheques Delivered and e-payment advice (Form CAM 11,11A), on a separate page for each day and should be reconciled daily with the PFMS Report of Register of Cheques (PC-03) in FORMAT CAM-10.\\\" A separate monthly discipline applies to a different comparison, namely the reconciliation of the figures of advices and cheques issued during a month (<b>Para 2.19.10<\/b>).\"\n  },\n  {\n    \"id\": 162,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the return of a bill without passing:<br>1. The bill is to be returned with a Bill Return Memo clearly stating the reasons for return, citing rule positions and government orders.<br>2. In the case of contractual bills, the provision of the contract, agreement, job order, supply order or memorandum of understanding is also to be cited.<br>3. The drawer of the bill is to be separately informed about the return.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.5.1<\/b>, which requires return \\\"with Bill Return Memo (Form CAM 14) clearly stating the reasons for return of the bill citing rule positions and government orders including provision of contract\/agreement\/job order\/supply order\/MoU as the case may be in contractual bills. The drawer of the bill will be separately informed about the return.\\\" The paragraph adds that all observations must be made together in the first instance and not in piecemeal.\"\n  },\n  {\n    \"id\": 163,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where minor omissions or inaccuracies are noticed in a bill, the course to be adopted is that:\",\n    \"options\": [\n      \"the entire bill is returned unpassed with a Bill Return Memo\",\n      \"the bill is held over until the drawing officer furnishes a clarification\",\n      \"the bill is referred to the supervisory officer for orders\",\n      \"the bill is passed for the admissible amount, the rest being disallowed\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the bill is passed for the admissible amount, the rest being disallowed<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.5.2<\/b> provides that \\\"The bill will be passed for the admissible amount with the amounts considered inadmissible being disallowed, in case minor omissions\/inaccuracies are noticed. Simultaneously the drawer of the bill should be intimated regarding the amount disallowed and the reasons for the disallowance.\\\" Return of the whole bill under <b>Para 2.5.1<\/b> is reserved for cases where it becomes necessary to return it without passing, and even then all objections must be raised together.\"\n  },\n  {\n    \"id\": 164,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding repeated return of bills by a Pay and Accounts Office:<br>1. A bill may be returned at the level of that office once.<br>2. Return on a second or subsequent occasion should as far as possible be with the approval of supervisory officers.<br>3. Where there are no intervening level officers, the return on a second occasion is to be reported to the supervisory officers within one week.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.5.3<\/b> supports the first two limbs, providing that \\\"The bills can be returned at the level of PAO once\\\" and that thereafter they \\\"may as far as possible be returned on subsequent occasions with the approval of supervisory officers such as Dy.CA\/CA\/CCA\/Pr.CCA as the case may be.\\\" The third limb relaxes the time allowed: in the absence of intervening level officers, that officer \\\"should report to supervisory officers by next working day.\\\"\"\n  },\n  {\n    \"id\": 165,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"In the review of returned bills, a sample of first-time return cases may be reviewed by supervisory officers:\",\n    \"options\": [\n      \"every quarter\",\n      \"every fortnight\",\n      \"at the close of the financial year\",\n      \"every month\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - every month<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.5.4<\/b> provides that \\\"The supervisory officers may review a sample of first-time return cases by PAO every month to ascertain that bills are not returned on flimsy ground and that the returns are made with clear observations, adequately backed by rules.\\\" The review therefore serves a double purpose, guarding both against frivolous objection and against objections raised without a rule basis, complementing the discipline in <b>Para 2.5.1<\/b> against piecemeal objections.\"\n  },\n  {\n    \"id\": 166,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The important financial provisions describing the control which Parliament exercises over expenditure from the Consolidated Fund of India are contained in:\",\n    \"options\": [\n      \"Articles 148 to 151 of the Constitution\",\n      \"Articles 266 to 268 of the Constitution\",\n      \"Articles 53 and 77 of the Constitution\",\n      \"Articles 112 to 116 of the Constitution\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - Articles 112 to 116 of the Constitution<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.6.1<\/b> provides that \\\"Articles 112 to 116 of the Constitution contain the important financial provisions that describe the control, which Parliament exercises over expenditure from the CFI.\\\" The Articles named in the last trap govern a different subject, the executive power of the Union and the authentication of orders made in the name of the President (<b>Para 2.9.1<\/b>), while the audit Articles concern the form of accounts and the audit authority.\"\n  },\n  {\n    \"id\": 167,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the Annual Financial Statement:<br>1. It is placed before Parliament by the Finance Ministry under Article 112(1) of the Constitution.<br>2. It is presented on the first of February.<br>3. Besides the estimates for the ensuing financial year, it contains revised provisions for the current year and actuals for the previous three years.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.6.2<\/b>: the Finance Ministry \\\"places before the Parliament under Article 112(1) of the Constitution an Annual Financial Statement giving the estimated receipts and expenditure of the Central Government for the ensuing financial year. This statement, also called the 'Budget', is presented on the first of February. The statement not only includes the estimated receipts and expenditure for the ensuing financial year but also contains revised provisions for the current year besides actuals for the previous three years.\\\"\"\n  },\n  {\n    \"id\": 168,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the preparation of the Budget presented before Parliament:<br>1. It is based on the revised estimates and budget estimates prepared by various individual offices.<br>2. Those estimates are vetted and consolidated by the Heads of Departments and Ministries.<br>3. The final allocations are approved by the Budget Division of the concerned Ministry.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.6.3<\/b> supports the first two limbs, the Budget being \\\"based on the Revised Estimates\/Budget Estimates prepared by various individual offices duly vetted and consolidated by the Heads of Departments\/Ministries\\\". The third limb shifts the approving authority. The same paragraph places \\\"the final allocations approved by the Ministry of Finance\\\", and no divisional approval within the administrative Ministry is contemplated. It is that Ministry which also places the Annual Financial Statement before Parliament under <b>Para 2.6.2<\/b>.\"\n  },\n  {\n    \"id\": 169,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"A Vote on Account to cover expenditure for a brief period is obtained under:\",\n    \"options\": [\n      \"Article 113 of the Constitution\",\n      \"Article 114 of the Constitution\",\n      \"Article 116 of the Constitution\",\n      \"Article 267(1) of the Constitution\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Article 116 of the Constitution<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.6.4<\/b> provides that pending the completion of the procedure prescribed in Article 113 for the passing of the Budget, the Finance Ministry \\\"may need to obtain a 'Vote on Account' to cover expenditure for a brief period in accordance with the provisions of Article 116 of the Constitution.\\\" Article 114 governs the Appropriation Act that authorises expenditure, and Article 267(1) the Contingency Fund of India (<b>Para 2.6.5<\/b>).\"\n  },\n  {\n    \"id\": 170,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Funds made available under a Vote on Account are not to be utilised for expenditure on:\",\n    \"options\": [\n      \"works of a capital nature\",\n      \"grants-in-aid to autonomous bodies\",\n      \"payments to State Governments\",\n      \"a New Service\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - a New Service<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.6.4<\/b> provides that \\\"Funds made available under Vote on Account are not to be utilized for expenditure on a 'New Service'. (Rule 55-GFR,2017).\\\" The concept recurs in the pre-check of bills, an urgent requirement attracting the provisions of New Service or New Instrument of Service and thereby supplementary demands being required to be referred to the Ministry of Finance (<b>Para 2.7.1<\/b>), with guidelines on the subject kept in view during pre-check (<b>Para 2.8.2<\/b>).\"\n  },\n  {\n    \"id\": 171,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding expenditure incurred on or after the 1st April of a financial year:<br>1. Such expenditure from the Consolidated Fund and the Contingency Fund of India is protected by law only if authorised by an Appropriation Act passed in accordance with Article 114 of the Constitution.<br>2. Disbursements from the Consolidated Fund which are not so authorised before the close of the year will be challenged by Audit as unauthorised expenditure.<br>3. Such expenditure stands regularised automatically at the close of the financial year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.6.5<\/b> supports the first two limbs, providing that no such expenditure \\\"will be protected by law unless authorised by an Appropriation Act passed in accordance with the provisions of Article 114\\\" and that unauthorised disbursements \\\"will, therefore, be challenged by Audit as unauthorised expenditure, until regularized by an Appropriation Act.\\\" The third limb ignores those closing words, since regularisation can come only from such an Act.\"\n  },\n  {\n    \"id\": 172,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following as the objects to which the check against provision of funds is primarily directed:<br>1. Ascertaining that the money sought to be spent is applied to the purposes for which the Grants and Appropriations specified in the Schedule to an Appropriation Act were intended to provide.<br>2. Ascertaining that the amount of expenditure against each Grant or Appropriation does not exceed the amount included in that Schedule.<br>3. Ascertaining that the sanctioning authority was competent to accord the sanction.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.6.6<\/b> confines the check against provision of funds to the first two objects, namely application to the intended purposes and non-excess over the Schedule to an Appropriation Act passed under Article 114. Competence of the sanctioning authority belongs to a separate head of check altogether, <b>Para 2.9.4<\/b> requiring that the authority \\\"is competent to do so by virtue of the powers vested in it\\\" and that \\\"the sanction is definite and needs no reference\\\" elsewhere.\"\n  },\n  {\n    \"id\": 173,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The Bill Passing cum Expenditure Control Register in Form CAM-9 is required to be maintained in:\",\n    \"options\": [\n      \"all Pay and Accounts Offices without exception\",\n      \"the Principal Accounts Office of the Ministry\",\n      \"the office of each Cheque Drawing Drawing and Disbursing Officer\",\n      \"Accounts Offices which do not process bills on the payment platform\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - Accounts Offices which do not process bills on the payment platform<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.6.7<\/b> requires that \\\"a separate register DDO-wise Bill Passing cum Expenditure Control Register in Form CAM-9, should be maintained in the Accounts Office which do not process bill in PFMS for each drawing officer and by sub-heads and units of appropriation\\\". <b>Para 2.4.3<\/b> states the reason for the exemption: where bills are processed on the platform, \\\"available budget under the relevant object head\/s would be shown during pre-check\\\", with object head wise details in the expenditure control report.\"\n  },\n  {\n    \"id\": 174,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the check against provision of funds during pre-check:<br>1. The available budget under each object head is shown on the payment platform at the time of conducting pre-check.<br>2. The register maintained for expenditure control is kept for each drawing officer and by sub-heads and units of appropriation.<br>3. The purpose of the register is to ensure at the time of passing each bill that the amount of the bill is covered by budget allotment.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.6.7<\/b>, which provides that \\\"At the time of conducting pre-check by Pay and Accounts Officer in PFMS, available budget under each object head would be shown in PFMS for the purpose of bill passing and expenditure control\\\", and requires the register to be kept \\\"for each drawing officer and by sub-heads and units of appropriation so as to ensure at the time of passing each bill that the amount of the bill under check is covered by budget allotment.\\\"\"\n  },\n  {\n    \"id\": 175,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where the amount of a bill would lead to an excess over the budget allotment, the Pay and Accounts Officer is required to:\",\n    \"options\": [\n      \"pass the bill and report the excess in the monthly accounts\",\n      \"refer the bill to the Financial Adviser for orders\",\n      \"await the receipt of a Contingency Fund Advance before returning the bill\",\n      \"decline payment under advice to the authority controlling the grant\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - decline payment under advice to the authority controlling the grant<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.7.1<\/b> provides that in such a case \\\"the Pay and Accounts Officer should decline payment under advice to the authority controlling the grant so that the latter could arrange for additional funds. An Appropriation Audit Register Form CAM-62 shall be maintained for this purpose.\\\" The Contingency Fund Advance named in the last trap is one of the conditions on which payment may later be made where the excess is over a unit of appropriation (<b>Para 2.7.2<\/b>).\"\n  },\n  {\n    \"id\": 176,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Excess expenditure attracting the provisions of New Service or New Instrument of Service may be allowed by the Financial Advisers only on the specific approval of:\",\n    \"options\": [\n      \"the Chief Accounting Authority of the Ministry\",\n      \"the Controller General of Accounts\",\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Secretary (Expenditure)\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Secretary (Expenditure)<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.7.1<\/b> provides that \\\"The excess expenditure in such cases can be allowed by the concerned FAs only on the specific approval of Secretary (Expenditure) that the necessary funds will be made available through the next batch of supplementary demands for grant\\\", <b>Rule 61 of GFR, 2017<\/b> being referred to in this regard. Where the contingency arises towards the close of the financial year, the orders of the Financial Adviser on behalf of the Chief Accounting Authority are to be sought (<b>Para 2.7.3<\/b>).\"\n  },\n  {\n    \"id\": 177,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following conditions on any one of which a payment leading to excess over the provision under a unit of appropriation may be made:<br>1. Receipt of a Contingency Fund Advance<br>2. Approval of the Secretary (Expenditure), where New Service or New Instrument of Service is attracted<br>3. An assurance in writing from the Ministry or Head of Department controlling the grant, where New Service or New Instrument of Service is not attracted<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.7.2<\/b>, under which \\\"the payment may be made by the PAO only on receipt of Contingency Fund Advance; approval of Secretary (Expenditure) (where NS\/NIS is attracted) or an assurance in writing from the Ministry\/Head of Department controlling the grant (where NS\/NIS is not attracted) in terms of APPENDIX 10 of GFR, 2017.\\\" The distinction turns on whether the provisions relating to New Service are attracted.\"\n  },\n  {\n    \"id\": 178,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where additional funds for an inevitable payment towards the close of the financial year are made available merely by re-allocation of savings under the same sub-head of appropriation, the related claim is required to be passed:\",\n    \"options\": [\n      \"only after a formal re-appropriation order is issued by the competent authority\",\n      \"only after the approval of the Secretary (Expenditure)\",\n      \"only after a Contingency Fund Advance is sanctioned\",\n      \"only after the additional funds are allocated in writing by the controlling officer\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - only after the additional funds are allocated in writing by the controlling officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.7.3<\/b> provides that where the additional funds are being made available \\\"merely by re-allocation (and not by re-appropriation) of savings, if any under the same sub-head of appropriation - the related claim will be passed for payment only after additional funds are allocated in writing by the controlling officer.\\\" The distinction between re-allocation and re-appropriation is the trap here; the orders of the Financial Adviser on behalf of the Chief Accounting Authority are separately required under the same paragraph.\"\n  },\n  {\n    \"id\": 179,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following checks to be exercised while scrutinizing orders relating to allotment and re-appropriation of funds:<br>1. That the relevant orders are issued by the competent authority.<br>2. That the total of the allotments among the various controlling and disbursing officers does not exceed the funds duly provided under the relevant head.<br>3. That the re-appropriation orders, being administrative in character, need not contain reasons for the re-appropriations.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.8.1<\/b> supports the first two limbs, requiring it to be checked \\\"whether relevant orders are issued by the competent authority and that the total of the allotments among various controlling and disbursing officers does not exceed the funds duly provided under the relevant head\\\". The third limb reverses the closing requirement of the same sentence, namely that \\\"re-appropriation orders are free from arithmetical inaccuracies etc. and contain full reasons for the re-appropriations.\\\" The provisions to be kept in view are those of \\\"Rule No. 55 and 56 of the GFR, 2017 and Rules 7 to 10 of the compilation of DFPR,1978, as amended from time to time.\\\"\"\n  },\n  {\n    \"id\": 180,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The guidelines on New Service and New Instrument of Service which are required to be kept in view while exercising check on budget availability during pre-check of bills have been issued by:\",\n    \"options\": [\n      \"the Ministry of Finance, Department of Expenditure\",\n      \"the Office of the Controller General of Accounts\",\n      \"the Comptroller and Auditor General of India\",\n      \"the Ministry of Finance, Department of Economic Affairs\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Ministry of Finance, Department of Economic Affairs<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.8.2<\/b> refers to \\\"Ministry of Finance (Department of Economic Affairs) O.M. No.F.1(22)-B(AC)\/2022 dated 23rd February,2024 (APPENDIX 2.2) and subsequent OMs from time to time containing guidelines on NS\/NIS\\\", which are to be kept in view while exercising check on budget availability. The Department of Expenditure named in the closest trap prescribes other things bearing on pre-check, notably the timelines for processing bills for purchases on the Government e-Marketplace (<b>Para 2.4.1<\/b>) and the chart of Object heads.\"\n  },\n  {\n    \"id\": 181,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The executive power of the Union vests in the President and is exercised by him either directly or through officers subordinate to him, by virtue of:\",\n    \"options\": [\n      \"Article 77 of the Constitution\",\n      \"Article 112 of the Constitution\",\n      \"Article 114 of the Constitution\",\n      \"Article 53 of the Constitution\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - Article 53 of the Constitution<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.9.1<\/b> provides that \\\"Under Article 53 of the Constitution, the executive power of the Union vests in the President and is exercised by him either directly or through officers subordinate to him in accordance with the Constitution.\\\" Article 77, cited in the very next sentence of the same paragraph, deals with a different matter, namely that all executive action \\\"should be expressed to be taken in the name of the President\\\" and that orders be authenticated as specified in rules made by him.\"\n  },\n  {\n    \"id\": 182,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The rules made by the President for the authentication of orders in the name of the President are contained in:\",\n    \"options\": [\n      \"the Delegation of Financial Powers Rules, 1978\",\n      \"the Government of India (Allocation of Business) Rules, 1961\",\n      \"the Government Accounting Rules, 1990\",\n      \"the Authentication (Orders and Other Instruments) Rules, 1958\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Authentication (Orders and Other Instruments) Rules, 1958<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.9.1<\/b> provides that \\\"The rules made by the President for the authentication of orders in the name of the President are contained in the Authentication (orders & other instruments) Rules, 1958.\\\" The same paragraph keeps the financial powers stream separate, adding that \\\"The extent and conditions of delegation of financial powers to different authorities are contained in the Delegation of Financial Powers Rules, as amended from time to time.\\\"\"\n  },\n  {\n    \"id\": 183,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following categories of rules and orders against which the check of sanctions is mainly conducted:<br>1. Rules and orders regulating the powers to incur and sanction expenditure from the Consolidated Fund of India and the Contingency Fund of India<br>2. Rules and orders dealing with the mode of presentation of claims against Government and withdrawal of moneys from the Consolidated Fund, Contingency Fund and Public Account of India<br>3. Rules and orders regulating the conditions of service and pay and allowances and pensions of Government servants<br>4. Rules and orders regulating the form in which the annual accounts of the Union are prepared<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Only three<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.9.3<\/b> lists exactly three categories, the second covering \\\"in general the financial rules prescribing the detailed procedure to be followed by Government servants in dealing with Government transaction\\\". The fourth belongs to an entirely different subject, the form of accounts being prescribed by the President on the advice of the audit authority and given effect through the Government Accounting Rules, which is not a category against which sanctions are checked.\"\n  },\n  {\n    \"id\": 184,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the check of the competence of a sanctioning authority:<br>1. The authority must be competent by virtue of the powers vested in it by the provisions of the Act, laws, rules or orders thereunder, or by rules of Delegation of Financial Powers made by a competent authority.<br>2. The sanction must be definite and need no reference either to the sanctioning authority or to any higher authority.<br>3. A sanction which requires clarification may nevertheless be acted upon pending receipt of that clarification.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.9.4<\/b> supports the first two limbs, requiring that the authority be competent by virtue of such powers and \\\"the sanction is definite and needs no reference either to the sanctioning authority or to any higher authority.\\\" The third limb defeats that requirement, since a sanction needing reference back is by definition not definite. The remedy where the paying officer is not satisfied is to call for additional details citing specific reasons (<b>Para 2.9.7<\/b>).\"\n  },\n  {\n    \"id\": 185,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The check of sanctions is conducted so as to serve as a control measure for ensuring:\",\n    \"options\": [\n      \"financial propriety in the system\",\n      \"arithmetical accuracy of the claim\",\n      \"availability of budget under the object head\",\n      \"correctness of the classification in accounts\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - financial propriety in the system<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.9.5<\/b> provides that \\\"Check of sanctions would be done to serve as a control measure for ensuring the financial propriety in the system. The PAO is expected to exercise adequate due diligence while processing the expenditure proposal.\\\" The other objects named belong to separate heads of check, budget availability to the check against provision of funds (<b>Para 2.6.6<\/b>) and correctness of classification to the check of classification in accounts (<b>Para 2.10.1<\/b>).\"\n  },\n  {\n    \"id\": 186,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where the Pay and Accounts Officer is not satisfied about the observance of financial propriety, he may call for additional details from the departmental officer, citing specific reasons, under:\",\n    \"options\": [\n      \"Rule 13(12) of the Central Government Account Rules, 2022\",\n      \"Rule 29 of the General Financial Rules, 2017\",\n      \"Rule 57(5) of the General Financial Rules, 2017\",\n      \"Rule 25 of the Delegation of Financial Powers Rules, 1978, as amended\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - Rule 13(12) of the Central Government Account Rules, 2022<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.9.7<\/b> permits him to \\\"call for additional details from the departmental officer, citing specific reasons as per provisions contained in Rule 13 (12) of R& P Rules,2022.\\\" The obligation to cite specific reasons is part of the safeguard. The other provisions govern communication of sanctions to that officer (<b>Para 2.1.2<\/b>) and the monthly reconciliation to be carried out by drawing officers (<b>Para 2.3.7(vi)<\/b>).\"\n  },\n  {\n    \"id\": 187,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Arrange the following steps in the correct order where the Pay and Accounts Officer is not satisfied with an expenditure proposal on grounds of financial propriety:<br>1. Submission of the case to the supervisory Controller of Accounts or higher officer for consideration<br>2. Scrutiny of the relevant records by the Pay and Accounts Officer<br>3. Recording of views by the supervisory officer where he agrees with the observations<br>4. Submission to the Financial Adviser or Chief Accounting Authority for necessary guidance\",\n    \"options\": [\n      \"1 - 2 - 3 - 4\",\n      \"2 - 3 - 1 - 4\",\n      \"2 - 1 - 4 - 3\",\n      \"2 - 1 - 3 - 4\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 2 - 1 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.9.8<\/b> fixes the sequence: \\\"On scrutiny of relevant records, Pay and Accounts Officer may either pass the claim or send it back to the departmental officer within the prescribed time period. In case Pay and Accounts Officer is not satisfied with the expenditure proposal on grounds of financial propriety, he would submit the case to supervisory CA\/CCA\/Pr.CCA for consideration. In cases where CA\/CCA\/Pr.CCA agrees with the observations of Pay and Accounts Officer they would record their views and submit them to Financial Advisor\/Chief Accounting Authority for necessary guidance.\\\"\"\n  },\n  {\n    \"id\": 188,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Sanctions issued by Ministries and Departments for amounts above \u20b950 lakhs and up to \u20b95 crore are required to be reviewed by:\",\n    \"options\": [\n      \"Deputy Controllers of Accounts\",\n      \"Controllers of Accounts\",\n      \"Chief Controllers of Accounts\",\n      \"Pay and Accounts Officers\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - Deputy Controllers of Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.9.9<\/b> provides that \\\"All sanctions issued by Ministries\/ Departments for the amounts above \u20b9 50 lakhs and upto \u20b9 5 crore should be reviewed by Dy. CAs and above \u20b9 5 crore by CAs\\\". The <b>Note<\/b> below that paragraph provides for the contingency of vacancies: \\\"In case of non-availability of post of Dy.CAs, the review shall be done by the immediate next level i.e. CA. In case of non-availability of post of CA, the review shall be done by the immediate next level i.e. CCA or Pr.CCA, as the case may be.\\\"\"\n  },\n  {\n    \"id\": 189,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following classes of transactions:<br>1. Inter-Governmental transactions of the Ministry of Finance including tax devolution and compensation of revenue loss to State and Union Territory Governments<br>2. Inter-Governmental transactions of the Ministry of Home Affairs relating to Demands for Grants pertaining to Transfers to Delhi, Puducherry and Jammu and Kashmir<br>3. Inter-Departmental transactions<br>4. Inter-Governmental transactions through SNA SPARSH<br>How many of the above are excepted from the review of sanctions by monetary limit?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - All four<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.9.9<\/b> as originally printed listed the first three exceptions to the review of sanctions above \u20b950 lakhs. A fourth has since been added.<br><br><b>Current position:<\/b> <b>Correction Slip No. 02 dated 25.03.2025<\/b> to the Civil Accounts Manual directs that \\\"After point (iii) below Sub-para 2.9.9, a new point (iv) may be inserted, namely: (iv) Inter-Governmental transactions through SNA SPARSH.\\\" All four classes therefore now stand excepted. Sanctions \\\"above \u20b9 5 crore\\\" go to the Controllers of Accounts, the slab of above \u20b950 lakhs and up to \u20b95 crore being reviewed by the Deputy Controllers.\"\n  },\n  {\n    \"id\": 190,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"In the review of sanctions by the Controller of Accounts against the prescribed monetary limit, inter-Governmental transactions routed through the single nodal account arrangement are treated as:\",\n    \"options\": [\n      \"excepted from the review of sanctions by the prescribed monetary limit\",\n      \"subject to review by the Controller of Accounts irrespective of amount\",\n      \"subject to review only where the amount exceeds \u20b95 crore\",\n      \"excluded from pre-check by the Pay and Accounts Officer altogether\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - excepted from the review of sanctions by the prescribed monetary limit<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Correction Slip No. 02 dated 25.03.2025<\/b> inserts a new point (iv) below <b>Para 2.9.9<\/b>, namely \\\"Inter-Governmental transactions through SNA SPARSH\\\", in the list of exceptions to the requirement that sanctions above \u20b950 lakhs be reviewed by the Deputy Controller and above \u20b95 crore by the Controller of Accounts. The exception is confined to that review; the ordinary pre-check by the paying officer under <b>Para 2.1.3<\/b> is unaffected.\"\n  },\n  {\n    \"id\": 191,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the review of high value sanctions:<br>1. The Pay and Accounts Officer must submit a sanction for review to higher authorities on the same day he receives it in the system.<br>2. The review time should not be in addition to the processing time of bills and should be done in parallel as far as possible.<br>3. Sanctions issued for Treasury Single Account assignment to Autonomous Bodies are exempt from such review.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.9.10<\/b> supports the first two limbs. The third limb reverses its opening words: \\\"Sanctions issued by Ministries\/Departments for TSA assignment to Autonomous Bodies (ABs) are also required to be reviewed as per the prescribed monetary limit.\\\" The same paragraph fixes the outer limit of the exercise, requiring that \\\"Sanction review should be done by the said authority within a maximum of two working days and returned to Pay and Accounts Officer.\\\"\"\n  },\n  {\n    \"id\": 192,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The review of a high value sanction by the competent supervisory authority is required to be completed and the sanction returned to the Pay and Accounts Officer within a maximum of:\",\n    \"options\": [\n      \"one working day\",\n      \"two working days\",\n      \"five working days\",\n      \"seven working days\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - two working days<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.9.10<\/b> provides that \\\"Sanction review should be done by the said authority within a maximum of two working days and returned to Pay and Accounts Officer.\\\" The period is designed not to add to the overall processing time, the same paragraph directing that the review \\\"should not be in addition to the processing time of bills, and should be done in parallel as much as possible\\\", against the outer limits of two and five working days fixed for passing bills (<b>Para 2.4.1<\/b>).\"\n  },\n  {\n    \"id\": 193,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the classification of transactions in the departmental accounts organizations:<br>1. Transactions are to be classified strictly under the Major and Minor Heads shown in the List of Major and Minor Heads of Account as amended from time to time.<br>2. The detailed classifications below the Minor Heads are as shown in the Detailed Demands for Grants.<br>3. Those detailed classifications are entered in the List of Major and Minor Heads of Account itself.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.10.1<\/b> supports the first two limbs, requiring classification \\\"strictly under the Major and Minor Heads shown in the List of Major and Minor Heads of Account as amended\/updated from time to time\\\", with detailed classifications below the Minor Heads \\\"as shown in the Detailed Demands for Grants\\\". The third limb changes the repository: the same sentence requires those classifications to be \\\"entered in Union Budget Information System (UBIS).\\\"\"\n  },\n  {\n    \"id\": 194,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Form)<\/b><br>A. CAM 4<br>B. CAM 12<br>C. CAM 14<br>D. CAM 62<br><b>List-II (Purpose)<\/b><br>1. Bill Return Memo<br>2. Register of Bank Drafts<br>3. Appropriation Audit Register<br>4. Bill Diary\",\n    \"options\": [\n      \"A-4, B-2, C-1, D-3\",\n      \"A-1, B-2, C-4, D-3\",\n      \"A-4, B-3, C-1, D-2\",\n      \"A-2, B-4, C-1, D-3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - A-4, B-2, C-1, D-3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.7<\/b> identifies the Bill Diary as Form CAM 4, in which the Counter Clerk makes the necessary entries before distributing ink-signed bills; <b>Para 2.4.4<\/b> requires every requisition for a draft to be entered in \\\"the Register of Bank Drafts (Form CAM 12)\\\"; <b>Para 2.5.1<\/b> requires an unpassed bill to be returned with the \\\"Bill Return Memo (Form CAM 14)\\\"; and <b>Para 2.7.1<\/b> requires that \\\"An Appropriation Audit Register Form CAM-62 shall be maintained\\\" where a bill would exceed the allotment.\"\n  },\n  {\n    \"id\": 195,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Function)<\/b><br>A. Mapping of Minor Heads under the Treasury Single Account major head<br>B. Functional head mapping of all fifteen digits of the budgets of Drawing and Disbursing Officers<br>C. Generation of the token against a bill received on the platform<br>D. Nomination of the second signatory for high value payments<br><b>List-II (Functionary)<\/b><br>1. Head of the Accounting Organisation<br>2. Dealing Hand in the Pay and Accounts Office<br>3. Principal Accounts Office<br>4. Pay and Accounts Officer\",\n    \"options\": [\n      \"A-1, B-4, C-2, D-3\",\n      \"A-3, B-4, C-2, D-1\",\n      \"A-4, B-3, C-1, D-2\",\n      \"A-3, B-2, C-4, D-1\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - A-3, B-4, C-2, D-1<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.2.5<\/b> assigns the mapping under \\\"Major Head-8454-Funds under TSA System\\\" to the Principal Accounts Office; <b>Para 2.2.4<\/b> provides that \\\"PAO shall however be responsible to complete the functional head mapping (all 15 digits) of the budgets of their DDOs\\\"; <b>Para 2.2.6<\/b> places token generation at the level of the Dealing Hand; and the <b>Note below Para 2.2.9<\/b> requires the Head of the Accounting Organisation to \\\"nominate another gazetted officer \/senior most non-gazetted officer, as second signatory.\\\"\"\n  },\n  {\n    \"id\": 196,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Which one of the following is **not** correct in relation to the pre-check of bills?\",\n    \"options\": [\n      \"The pre-check is conducted independently of the proposal of the sanctioning authority\",\n      \"The pre-check includes a check against provision of funds\",\n      \"A payment may be authorised before the supporting documents are examined\",\n      \"The pre-check is the final stage after which funds move out of the Government Account\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A payment may be authorised before the supporting documents are examined<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.1.3<\/b> is categorical that \\\"a payment may not be made until the Pay and Accounts Officer has approved the related voucher after examining all the supporting documents.\\\" The other three statements are correct: <b>Para 2.1.4<\/b> describes the pre-check as \\\"the final stage of processing of a bill for payment after which the funds move out of the Government Account\\\" to be done \\\"independent of the proposal of sanctioning authority\\\", and <b>Para 2.6.7<\/b> provides that the pre-check \\\"includes a check against provision of funds also.\\\"\"\n  },\n  {\n    \"id\": 197,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Which one of the following is **not** a stakeholder identified in the electronic bill process?\",\n    \"options\": [\n      \"The Sanction Maker user\",\n      \"The Bill Distributor in the Pay and Accounts Office\",\n      \"The Counter Clerk in the Pay and Accounts Office\",\n      \"The claimant, being a government servant or a supplier of goods and services\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - The Counter Clerk in the Pay and Accounts Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.3<\/b> lists the stakeholders as the claimant, the authorised users of the Head of Department comprising the Sanction Maker and Sanction Checker, the Drawing and Disbursing Officer, and the users of the paying office, namely the \\\"Bill Distributor (authorised official in PAO)\\\", the Dealing Hand, the Assistant Accounts Officer and the Pay and Accounts Officer. The Counter Clerk belongs to the manual stream, distributing ink-signed bills after entries in the Bill Diary (<b>Para 2.2.7<\/b>).\"\n  },\n  {\n    \"id\": 198,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"All of the following are required to be verified by the Pay and Accounts Officer signing a cheque EXCEPT:\",\n    \"options\": [\n      \"that the cheque number or details of the payment advice are ticked\",\n      \"that the amount of the cheque agrees with the amount passed for payment\",\n      \"that the pay order given earlier in the manual bill is cancelled\",\n      \"that the specimen signature of the payee is available on record\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - that the specimen signature of the payee is available on record<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.4.5<\/b> requires the officer signing the cheque to \\\"tick the cheque number or details of payment advice, verify that the amount of cheque or payment advice agrees with the amount passed for payment, and then sign the cheque or apply his\/her DSC after cancelling the pay order given earlier in the manual bill\\\". Specimen signatures are obtained of the drawing officers and not of payees, and are verified against the bill by the Senior Accountant or Accountant (<b>Para 2.4.2<\/b>).\"\n  },\n  {\n    \"id\": 199,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Stage of the electronic bill process)<\/b><br>A. Preparation of the claim and upload of supporting documents<br>B. Generation of the sanction with a digital signature<br>C. Statutory deductions and digital signing of the bill<br>D. Issue of the payment advice to the bank<br><b>List-II (Functionary)<\/b><br>1. Sanction Checker user<br>2. Pay and Accounts Officer Signatory<br>3. Claimant<br>4. Drawing and Disbursing Officer\",\n    \"options\": [\n      \"A-3, B-4, C-1, D-2\",\n      \"A-4, B-1, C-3, D-2\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-1, B-3, C-4, D-2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-1, C-4, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.3.4(i)<\/b> enables claimants to \\\"prepare e-claim in the prescribed format through the e-claim module in PFMS and upload the related supporting documents\\\"; <b>Para 2.3.5(iii)<\/b> provides that the sanction \\\"will be issued with the Sanction Checker (SnC)'s digital signature\\\"; <b>Para 2.3.6(i)<\/b> requires the drawing officer to \\\"make statutory deductions including TDS as applicable and digitally sign the system generated e-Bill pdf\\\"; and <b>Para 2.3.7(iv)<\/b> places the issue of the payment advice with the Signatory.\"\n  },\n  {\n    \"id\": 200,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Expenditure incurred with the object of either increasing assets of a material and permanent character or of reducing liabilities is generally defined as:\",\n    \"options\": [\n      \"contingent expenditure\",\n      \"capital expenditure\",\n      \"revenue expenditure\",\n      \"charged expenditure\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - capital expenditure<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.11.1(i)<\/b> provides that \\\"Capital expenditure may be generally defined as expenditure incurred with the object of either increasing assets of a material and permanent character or of reducing liabilities.\\\" The counterpart is set out in <b>Para 2.11.2.2<\/b>, under which \\\"revenue bears all subsequent charges for maintenance and all working expenses.\\\" Charged expenditure is a constitutional concept turning on the Appropriation Act and not on the character of the asset (<b>Para 2.6.6<\/b>).\"\n  },\n  {\n    \"id\": 201,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the classification of expenditure as Capital:<br>1. It is inherent in the definition of capital expenditure that the assets produced should belong to the authority incurring the expenditure.<br>2. Expenditure by Government on grants-in-aid to local bodies for creation of assets which will belong to those bodies is classified as capital expenditure in the books of the grantor.<br>3. Expenditure on a temporary asset cannot ordinarily be considered as expenditure of a capital nature.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.11.1<\/b> supports the first and third limbs through clauses (ii) and (iv). The second limb reverses clause (iii), which provides that such grants-in-aid \\\"for the purpose of assets creation which will belong to these local bodies or institutions are not classified as capital expenditure in the books of the grantor.\\\" The reason follows from clause (ii), since the assets do not belong to the authority incurring the expenditure.\"\n  },\n  {\n    \"id\": 202,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Purchase of office equipment, furniture and fixtures and digital equipment is required to be classified as capital expenditure where it exceeds a threshold limit of:\",\n    \"options\": [\n      \"\u20b950,000 or two years of useful life, either of the two\",\n      \"\u20b91 lakh or three years of useful life, either of the two\",\n      \"\u20b91 lakh and three years of useful life, both together\",\n      \"\u20b95 lakh or five years of useful life, either of the two\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - \u20b91 lakh or three years of useful life, either of the two<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 2.11.1<\/b> records that <b>Rule 8 of the Delegation of Financial Power (Amendment) Rules, 2022<\/b> requires such purchases \\\"exceeding the threshold limit \u20b9 one lakh or three years of useful life, either of the two, as decided by the Government from time to time\\\" to be classified as capital under the relevant Object Heads. The test is disjunctive, so satisfying either condition suffices; requiring both would narrow the rule.\"\n  },\n  {\n    \"id\": 203,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following Object Heads under which purchases crossing the prescribed threshold are required to be classified as capital expenditure:<br>1. Machinery and Equipment<br>2. Furniture and Fixtures<br>3. Information, Computer and Telecommunications equipment<br>4. Secretariat<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Only three<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 2.11.1<\/b> names the first three, requiring classification \\\"under the relevant Object Head 'Machinery and Equipment', Furniture and Fixtures' and Information, Computer, Telecommunications (ICT) equipment respectively.\\\" The fourth is not an Object Head at all but a minor head, under which the expenditure on Principal Accounts Offices and other Pay and Accounts Offices is classified (<b>Para 2.14.2(b)<\/b>). The threshold itself is disjunctive, purchases \\\"exceeding the threshold limit \u20b9 one lakh or three years of useful life, either of the two\\\" being classified as capital.\"\n  },\n  {\n    \"id\": 204,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Notwithstanding the threshold prescribed for classifying certain purchases as capital, the distinction between Revenue and Capital Expenditure continues to be as defined in:\",\n    \"options\": [\n      \"the List of Major and Minor Heads of Account of the Union\",\n      \"the Government Accounting Rules, 1990\",\n      \"the General Financial Rules, 2017\",\n      \"the Delegation of Financial Power (Amendment) Rules, 2022\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Government Accounting Rules, 1990<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 2.11.1<\/b> closes with the saving that \\\"However, the distinction between Revenue and Capital Expenditure shall be as defined in the Government Accounting Rules, 1990.\\\" The Amendment Rules named in the closest trap supply only the threshold and the Object Heads for certain purchases, while the List of Major and Minor Heads governs the heads under which transactions are classified (<b>Para 2.10.1<\/b>).\"\n  },\n  {\n    \"id\": 205,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the treatment of expenditure on a scheme classed as Capital:<br>1. Capital bears all charges for the first construction of a project.<br>2. Capital bears the charges for intermediate maintenance of the work while it is not yet opened for service.<br>3. Revenue bears all subsequent charges for maintenance and all working expenses.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Paras 2.11.2.1 and 2.11.2.2<\/b>. Capital \\\"bears all charges for the first construction of a project as well as charges for intermediate maintenance of the work while not yet opened for service including charges for such further additions and improvements, as may be sanctioned under rules made by competent authority\\\", while revenue \\\"bears all subsequent charges for maintenance and all working expenses\\\", including renewals, replacements and extensions booked to the Revenue Account.\"\n  },\n  {\n    \"id\": 206,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"In the case of works of renewal and improvement which are of both capital and revenue nature, the allocation of expenditure is made by:\",\n    \"options\": [\n      \"the Pay and Accounts Officer at the time of pre-check\",\n      \"detailed rules and formulae devised by executive authorities\",\n      \"a direction of the Comptroller and Auditor General of India\",\n      \"the Budget Division of the Ministry of Finance in each case\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - detailed rules and formulae devised by executive authorities<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.11.2.3<\/b> provides that in such cases \\\"it is impracticable to draw a hard and fast line between what is properly to be debited to capital or revenue. Allocation in such cases is made by detailed rules and formulae devised by the executive authorities, which are applied in estimates and accounts to determine the allocation of expenditure between capital and revenue.\\\" The paying officer applies those rules during pre-check but does not devise them.\"\n  },\n  {\n    \"id\": 207,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The rules and formulae governing allocation of expenditure between capital and revenue must be based upon a general principle of sound finance aiming at:\",\n    \"options\": [\n      \"the uniform treatment of all works of a similar description\",\n      \"an equitable distribution of burdens between the generations\",\n      \"the earliest possible liquidation of the capital outlay\",\n      \"the minimisation of the charge to the Revenue Account\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - an equitable distribution of burdens between the generations<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.11.2.3<\/b> provides that \\\"These rules and formulae must necessarily be based upon some general principle of sound finance, which should aim at an equitable distribution of burdens between present and future generations.\\\" The principle is inter-generational rather than one of accounting convenience, and it applies precisely because a hard and fast line between capital and revenue cannot be drawn for works of renewal and improvement.\"\n  },\n  {\n    \"id\": 208,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding capital receipts accruing during the process of construction of a project:<br>1. In so far as they relate to expenditure previously debited to capital, they should be utilised in reduction of expenditure.<br>2. After the construction stage, their treatment in the accounts may depend on circumstances.<br>3. They should ordinarily be credited to the ordinary revenue account of the undertaking.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.11.2.4<\/b> supports the first two limbs. The third limb reverses the express prohibition in the same paragraph, under which, \\\"except in the case of recovered stores in Railways and the Posts and Telecommunications Departments, or as otherwise provided in the rules of allocation applicable to a particular Department, they should not be credited to the ordinary revenue account of the undertaking.\\\"\"\n  },\n  {\n    \"id\": 209,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"A device to render grants non-lapsing by withdrawing such amounts to a Fund, though contrary to the strict principles of sound budgetary and financial control, may nevertheless be adopted in certain cases:\",\n    \"options\": [\n      \"where the savings arise in the last quarter of the year\",\n      \"with the cognizance and approval of the competent authority\",\n      \"where the amount does not exceed the prescribed monetary limit\",\n      \"where the scheme extends beyond the current financial year\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - with the cognizance and approval of the competent authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.12.1<\/b> so provides, the competent authority being \\\"(Cabinet\/Parliament etc.).\\\" The general rule remains that a grant sanctioned for a financial year lapses at its close, so any arrangement which preserves the amount beyond the year requires an express and superior sanction rather than a departmental decision. The general rule remains that a grant sanctioned for a financial year lapses at its close.\"\n  },\n  {\n    \"id\": 210,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The constitution of a specific Reserve or Reserve Fund by withdrawing amounts so as to render grants non-lapsing is adopted with the cognizance and approval of:\",\n    \"options\": [\n      \"the Financial Adviser of the Ministry concerned\",\n      \"the competent authority, such as the Cabinet or Parliament\",\n      \"the Department of Expenditure in the Ministry of Finance\",\n      \"the Controller General of Accounts\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the competent authority, such as the Cabinet or Parliament<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.12.1<\/b> provides that such a course \\\"is adopted in certain cases with the cognizance and approval of the competent authority (Cabinet\/Parliament etc.) to constitute a specific Reserve or Reserve Fund.\\\" The level of the approving authority follows from the principle in <b>Para 2.12.2(iii)<\/b>, under which transfers to and expenditure from such reserves \\\"are required to be through appropriation by the Parliament\/Legislature.\\\"\"\n  },\n  {\n    \"id\": 211,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Category of Reserve or Reserve Fund)<\/b><br>A. Funds accumulated from grants made by another Government, at times aided by public contribution<br>B. Funds accumulated from sums set aside by the Union or a State Government from its Consolidated Fund<br>C. Funds accumulated from contributions made by outside agencies<br>D. Funds governed by special arrangements to which the general principles do not apply<br><b>List-II (Illustration)<\/b><br>1. Depreciation or Renewals Reserve Funds of commercial departments and undertakings<br>2. Deposit account of grants made by the Indian Council of Agricultural Research<br>3. Sinking Funds for loans<br>4. Fund formed from subvention from the Central Road and Infrastructure Fund\",\n    \"options\": [\n      \"A-4, B-1, C-2, D-3\",\n      \"A-1, B-4, C-3, D-2\",\n      \"A-4, B-2, C-1, D-3\",\n      \"A-2, B-1, C-4, D-3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - A-4, B-1, C-2, D-3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.12.1<\/b> supplies the first three pairings, its clause (i) instancing the \\\"Fund formed from subvention from the Central Road and Infrastructure Fund\\\", clause (ii) \\\"the various Depreciation or Renewals Reserve Funds created in respect of commercial departments and undertakings\\\", and clause (iii) the \\\"Deposit Account of grants made by the Indian Council of Agricultural Research\\\". <b>Para 2.12.4<\/b> excludes \\\"Famine Relief Funds and Sinking Funds for loans, which are governed by special arrangements.\\\"\"\n  },\n  {\n    \"id\": 212,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following principles governing the accounting of expenditure met from Reserves or Reserve Funds:<br>1. A grant to the Union or a State Government by another Government is to be treated as ordinary revenue of the recipient Government only where the grantor retains no control over the expenditure.<br>2. A grant from an outside agency made without reserving control over the expenditure is to be treated as ordinary revenue of Government.<br>3. Transfers to, and expenditure from, reserves so created are required to be through appropriation by the Parliament or Legislature.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.12.2<\/b> supports the second and third limbs through clauses (ii) and (iii). The first limb introduces a condition the provision expressly excludes: clause (i) requires such a grant to be treated as ordinary revenue of the recipient \\\"irrespective of whether the grantor Government retains control over the expenditure from the grant or not.\\\" The absence of control matters only for grants from outside agencies.\"\n  },\n  {\n    \"id\": 213,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Arrange the following steps in the correct order in which a grant from another Government intended for a Reserve Fund is accounted for:<br>1. Taking of the grant to the relevant receipt head of account of the Government<br>2. Transfer of an equivalent amount to the relevant head in the Reserve Fund or Deposit section by debit to the service major head<br>3. Accounting of the expenditure under the relevant service head of expenditure under which provision of funds has been made<br>4. Credit of an equivalent amount to the service head by transfer from the Reserve Fund head, shown as a deduct entry\",\n    \"options\": [\n      \"1 - 3 - 2 - 4\",\n      \"3 - 1 - 2 - 4\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.12.3<\/b> fixes the sequence. Such grants \\\"will, in the first instance, be taken to the relevant receipt head of account of the Government. Simultaneously, an amount equivalent to the grant received and credited to the receipt head will be transferred to the relevant head in the Reserve Fund\/Deposit section of accounts by debit to the service major head concerned.\\\" Thereafter, to bring the expenditure into the Appropriation Accounts, it is booked to the service head and an equivalent amount credited back as a deduct entry.\"\n  },\n  {\n    \"id\": 214,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The purpose of accounting expenditure from a Reserve Fund under the relevant service head, with an equivalent amount credited by transfer and shown as a deduct entry, is to:\",\n    \"options\": [\n      \"relieve the Fund of the charge in the year of construction\",\n      \"bring that expenditure into the Appropriation Accounts\",\n      \"avoid the operation of a Reserve Fund head altogether\",\n      \"keep the transaction outside the Consolidated Fund of India\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - bring that expenditure into the Appropriation Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.12.3<\/b> explains that \\\"in order to bring the expenditure from the Fund into the Appropriation Accounts, the expenditure should be accounted for under the relevant service head of expenditure under which provision of Funds has been made and an equivalent amount will be credited to the service head concerned by transfer from the Reserve Fund\/Deposit Head concerned and shown as a deduct entry there under.\\\" The accounting procedure is elaborated in the General Directions to the List of Major and Minor Heads.\"\n  },\n  {\n    \"id\": 215,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding Regulatory Bodies:<br>1. The receipts of such bodies are credited directly to the Fund, without being routed through the Consolidated Fund of India.<br>2. The procedure for expenditure of such bodies remains unchanged and is required to be budgeted, unless specifically exempted.<br>3. The general principles and procedure prescribed for Reserve Funds apply to Famine Relief Funds and Sinking Funds for loans.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.12.4<\/b> supports the first two limbs, providing that for such bodies \\\"the receipts of the regulatory bodies are being credited directly to the Fund, without routing it through CFI. However, for the expenditure the procedure remains unchanged and is required to be budgeted, unless specifically exempted.\\\" The third limb reverses the opening of the same paragraph, which excludes those two Funds as \\\"governed by special arrangements.\\\"\"\n  },\n  {\n    \"id\": 216,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Contributions towards share capital in non-departmental commercial and industrial undertakings are required to be recorded under the concerned Programme Minor Heads below:\",\n    \"options\": [\n      \"the Major Head for grants-in-aid to State Governments\",\n      \"the relevant functional Major Head of Account concerned\",\n      \"the relevant functional Loan Major Head of Account\",\n      \"the minor head 'Secretariat' below the appropriate Major Head\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the relevant functional Major Head of Account concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.12.5<\/b> provides that such contributions \\\"will be recorded under the concerned Programme Minor Heads below relevant functional Major Head of Account.\\\" The functional Loan Major Head named in the closest trap governs a different transaction with the same undertakings, since \\\"Loans paid to these undertakings will be classified similarly under the concerned Programme Minor Heads below the relevant functional Loan Major Head of Account.\\\"\"\n  },\n  {\n    \"id\": 217,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The value of materials, equipment and other commodities received from foreign countries as aid, without involving any cash inflow or outflow, is taken as a receipt under the Major Head:\",\n    \"options\": [\n      \"1605-External Grant Assistance\",\n      \"1606-Aid Materials and Equipments\",\n      \"3606-Aid Materials and Equipments\",\n      \"3452-Tourism-Direction and Administration\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 1606-Aid Materials and Equipments<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.13.1<\/b> requires such value \\\"to be taken as a receipt under Major Head '1606- Aid Materials and Equipments' by a corresponding debit to the Major Head '3606-Aid Materials and Equipments'.\\\" The initial debit head is thus the trap paired with the receipt head. The head for external grant assistance belongs to cash grants accounted by the Controller of Aid Accounts and Audit (<b>Para 2.13.2<\/b>).\"\n  },\n  {\n    \"id\": 218,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the accounting of aid materials received from abroad:<br>1. Where the material is allocated for use by Government departments, its value is debited to the relevant Major Head concerned, relieving the initial debit by a deduct entry.<br>2. Where such material is transferred by the Central Government to States and Union Territories as grants or loans, the debits are to the Major Heads for grants-in-aid or loans and advances to those Governments.<br>3. Where the aid material is sold, the sale proceeds are credited to the Major Head under which the initial receipt was taken.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.13.1<\/b> supports the first two limbs. The third limb changes the head of credit: the same paragraph provides that \\\"When, however, the aid material is sold, the sale proceeds should be credited as a receipt under the relevant Major Head of function for which the material etc. is received\\\", that is, the functional head and not the aid materials head under which the initial receipt was taken.\"\n  },\n  {\n    \"id\": 219,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The value of technical services, or the cost of experts deputed by foreign agencies directly from their own resources:\",\n    \"options\": [\n      \"is exhibited in a Proforma Account kept by the Department concerned\",\n      \"need not be incorporated in Government Accounts at all\",\n      \"is taken as a receipt under the Aid Materials and Equipments head\",\n      \"is accounted for by the Controller of Aid Accounts and Audit\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - need not be incorporated in Government Accounts at all<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.13.1<\/b> closes with the direction that \\\"The value of technical services or cost of experts deputed by foreign agencies directly from their own resources does not have to be incorporated in Government Accounts.\\\" A Proforma Account is the device adopted in a different situation, namely where an agreement requires counter-part funds generated by aid material to be exhibited in a Fund Account (<b>Para 2.13.3<\/b>).\"\n  },\n  {\n    \"id\": 220,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Cash grants received from external sources such as foreign governments and international bodies are required to be accounted for only by:\",\n    \"options\": [\n      \"the Pay and Accounts Office of the receiving Ministry\",\n      \"the Controller of Aid Accounts and Audit in that Department\",\n      \"the Controller General of Accounts, Department of Expenditure\",\n      \"the Principal Accounts Office of the receiving Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Controller of Aid Accounts and Audit in that Department<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.13.2<\/b> provides that such cash grants, \\\"as distinct from commodity or other assistance in kind\\\", are \\\"to be accounted for only by the Controller of Aid Accounts and Audit, Department of Economic Affairs, Ministry of Finance in his books under the relevant minor heads below the major head '1605-External Grant Assistance'.\\\" Where a Ministry receives such a grant, \\\"the details of the same should be passed on\\\" to that officer for final accounting in his books.\"\n  },\n  {\n    \"id\": 221,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding cash grants received from external sources:<br>1. Copies of letters of agreement exchanged between Ministries and donor countries are to be endorsed to the Controller of Aid Accounts and Audit simultaneously.<br>2. Such endorsement is required so that suitable accounting procedures may be issued for the grants.<br>3. The endorsement requirement is confined to cash grants and does not extend to technical assistance or aid in the form of materials and equipment.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.13.2<\/b> supports the first two limbs. The third limb narrows the requirement, which extends to agreements \\\"in regard to cash grants, technical assistance\/aid in the form of aid materials and equipment etc.\\\", all of which \\\"should also be endorsed to him simultaneously, for issue of suitable accounting procedures for the same.\\\" The endorsement is made \\\"for issue of suitable accounting procedures for the same\\\", the Ministry receiving such a grant being separately required to pass on its details for final accounting in that officer's books.\"\n  },\n  {\n    \"id\": 222,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where an agreement requires the value of aid material received to be exhibited in a Fund Account so as to be released in due course for agreed projects, it is sufficient that:\",\n    \"options\": [\n      \"the Controller of Aid Accounts and Audit maintains the Fund in his books\",\n      \"a Proforma Account is kept by the Department, outside Government Accounts\",\n      \"a Reserve Fund head is opened in the Deposit section of accounts\",\n      \"the amount is credited to the relevant functional Major Head of receipt\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a Proforma Account is kept by the Department, outside Government Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.13.3<\/b> provides that in such cases, of which agreements under the Colombo Plan are an instance, \\\"it would be sufficient, if a Proforma Account of the Aid received and expenditure therefrom on the agreed projects is kept by the Department concerned, avoiding reflection of the transactions under such Funds in Government Accounts.\\\" Opening a Reserve Fund head is the treatment for the Funds classified in <b>Para 2.12.1<\/b>, not for counter-part funds.\"\n  },\n  {\n    \"id\": 223,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Apart from the general principles, the main duty of the Pay and Accounts Officer in the check of classification is to see that the expenditure is classified and recorded under:\",\n    \"options\": [\n      \"the functional head last operated for the scheme concerned\",\n      \"the grant and the sub head under which the provision was made in the Budget Estimates\",\n      \"the object head under which the competent authority accorded sanction\",\n      \"the minor head under which the drawing officer has preferred the bill\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the grant and the sub head under which the provision was made in the Budget Estimates<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.14.1<\/b> provides that the main duty \\\"would be to see that the expenditure is classified and recorded under the grant and the sub head under which the provision for expenditure was made in the Budget Estimates.\\\" Object heads are a further and separate reference point, the same paragraph directing that classification based on object heads defined in <b>Rule 8 of DFPR<\/b> be referred to, as also required by <b>Para 2.15.1(xi)<\/b>.\"\n  },\n  {\n    \"id\": 224,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Expenditure on a Pay and Accounts Office which exclusively deals with a separate identifiable organisation is required to be treated as:\",\n    \"options\": [\n      \"expenditure under a distinct minor head opened for accounting offices\",\n      \"regular expenditure of that organisation, without operating separate minor heads\",\n      \"expenditure under the minor head 'Secretariat' below the appropriate Major Head\",\n      \"expenditure under the Secretariat Demands for Grants of the Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - regular expenditure of that organisation, without operating separate minor heads<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.14.2(a)<\/b> provides that such expenditure \\\"will be treated as regular expenditure of the organisation without operating separate minor heads for this purpose. For example, expenditure on PAO (Tourism) will be debited to the head '3452-Tourism-Direction and Administration'.\\\" The Secretariat minor head named in the closest trap governs the residual class, namely all other such offices and the Principal Accounts Offices (<b>Para 2.14.2(b)<\/b>).\"\n  },\n  {\n    \"id\": 225,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following which are required to be classified under the minor head 'Secretariat' below the appropriate Major Head:<br>1. Pay and Accounts Offices other than those exclusively dealing with a separate identifiable organisation<br>2. Principal Accounts Offices of all Ministries and Departments<br>3. Pay and Accounts Offices which exclusively deal with a separate identifiable organisation<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.14.2(b)<\/b> supports the first two limbs, requiring that \\\"The expenditure on all other PAOs as well as Principal Accounts Offices of all Ministries\/Departments including Internal Audit Wings set up under the scheme of Departmentalisation will be classified under the minor head 'Secretariat'\\\". The third limb reverses clause (a), under which such expenditure \\\"will be treated as regular expenditure of the organisation without operating separate minor heads for this purpose.\\\"\"\n  },\n  {\n    \"id\": 226,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Budget provision in respect of a Pay and Accounts Office which does not exclusively deal with a separate identifiable organisation is required to be included in:\",\n    \"options\": [\n      \"the Composite Demands controlled by the Budget Division\",\n      \"the Secretariat Demands for Grants of that Ministry or Department\",\n      \"the total provision for the organisation which the office serves\",\n      \"the Detailed Demands for Grants of the Ministry of Finance\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Secretariat Demands for Grants of that Ministry or Department<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.14.3<\/b> provides that budget provision \\\"will also be made according to the principles set forth above\\\", so that in the residual class \\\"budget provision will be included in the Secretariat Demands for Grants of the concerned Ministries or Departments.\\\" The first trap belongs to the other class, where the office exclusively serves a separate identifiable organisation and \\\"the provision will be included in the total provision for the organisation.\\\" The Demand is therefore that of the parent Ministry, not of the Finance Ministry.\"\n  },\n  {\n    \"id\": 227,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following general checks to be exercised on all classes of bills:<br>1. That the bills are prepared in the prescribed form, the signatures are genuine and the bills are in original.<br>2. That a brief abstract is given in the authorised official language under the signature of the drawing officer on all vouchers prepared in any other language.<br>3. That signatures, if not in the authorised script, are transliterated and that sub-vouchers contain notes of dates of payment.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.15.1(i)<\/b>, which requires \\\"that bills are prepared in the prescribed form, signatures are genuine and that the bills are in original; that a brief abstract is given in the official language authorised for the purpose under the signature of the drawing officer on all vouchers prepared in any other language; that signatures, if not in the authorised script, are transliterated and that sub-vouchers contain notes of dates of payment.\\\"\"\n  },\n  {\n    \"id\": 228,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following general checks on bills submitted for pre-check:<br>1. That the details work up to the totals and that the totals are in words as well as in figures.<br>2. That the bills bear a 'pass order' signed by the Drawing and Disbursing Officer.<br>3. That there are no erasures, and that any alteration in the total is attested by the officer concerned once, however many times the alteration is made.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.15.1<\/b> supports the first two limbs through clauses (ii) and (iii). The third limb dilutes clause (iv), which requires \\\"that there are no erasures, and that any alterations in the total are attested by the officer concerned as many times as they are made.\\\" Each alteration therefore requires its own attestation, a single attestation being insufficient. Clause (v) adds that no payment is to be made \\\"on a bill or order signed by a subordinate instead of Head of Office himself, or on a voucher or order signed with a stamp.\\\"\"\n  },\n  {\n    \"id\": 229,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the signing of bills and sanctions:<br>1. No payment is to be made on a bill or order signed by a subordinate instead of the Head of Office himself.<br>2. No payment is to be made on a voucher or order signed with a stamp.<br>3. Copies of sanctions are to be certified by the sanctioning officer or by an authorised gazetted Government servant.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.15.1(v)<\/b>, which requires \\\"that no payment is made on a bill or order signed by a subordinate instead of Head of Office himself, or on a voucher or order signed with a stamp, and that copies of sanctions are certified by the sanctioning officer or by an authorised gazetted Government servant.\\\" The prohibition on a stamped signature is absolute and admits of no exception for routine claims.\"\n  },\n  {\n    \"id\": 230,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where tallying between different documents is prescribed, the fact of the matching is required to be noted on both the documents and the note initialled by:\",\n    \"options\": [\n      \"the Drawing and Disbursing Officer\",\n      \"the Accountant by whom the check is made\",\n      \"the Assistant Accounts Officer\",\n      \"the Pay and Accounts Officer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Accountant by whom the check is made<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.15.1(vi)<\/b> requires that \\\"in all cases in which it is prescribed, tallying should be carried out between the different documents, that the fact of the matching should be noted on both the documents and the note initialled by Accountant who does the tallying.\\\" Responsibility is thus placed on the officer who actually performs the tallying, in the same way as the Accountant records his enfacement on a countersigned contingent bill under <b>Para 2.16.10(vi)<\/b>.\"\n  },\n  {\n    \"id\": 231,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the responsibility of the Pay and Accounts Officer for deduction of income-tax:<br>1. In respect of the pay bills of his own establishment and pension bills paid by him after pre-check, he is under a statutory obligation to deduct income-tax at the time of payment.<br>2. That obligation is discharged at the rate applicable to the estimated income of the assessee under the head 'Salaries'.<br>3. In respect of all other bills he is equally responsible for checking the correctness of the income-tax deductions made.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 2.15.1(vii)<\/b> supports the first two limbs. The third limb reverses its closing words: \\\"In respect of other bills, the PAO is not responsible for checking the correctness of the Income-tax deductions but whenever such bills come under his scrutiny in the course of audit, he should always see that deductions of income-tax are not omitted in cases where such deductions should clearly be made.\\\"\"\n  },\n  {\n    \"id\": 232,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"A bill for pay or allowances not claimed within two years of its becoming due may not be admitted without:\",\n    \"options\": [\n      \"a certificate from the Head of the Accounting Organisation\",\n      \"the sanction of the competent authority\",\n      \"the countersignature of the Controlling Officer\",\n      \"the prior approval of the Financial Adviser\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the sanction of the competent authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.15.1(viii)<\/b> requires \\\"that no bill for pay or allowances not claimed within two years (vide Rule 295 of GFR, 2017) of its becoming due are admitted without the sanction of the competent authority.\\\" Approval of the Financial Adviser is required in a different situation, namely payment of salary claims where the sanction for continuance of a temporary post is not forthcoming even after three months from its expiry (<b>Para 2.16.2(v)<\/b>).\"\n  },\n  {\n    \"id\": 233,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following general checks on bills:<br>1. That stores are purchased through the agency of the purchase organisation of the Central Government, where this is required by the orders of the Government.<br>2. That in the case of contingent bills, sub-vouchers as required under the rules are attached.<br>3. That bank account details match the bank mandate form submitted along with the bills.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.15.1<\/b>, through clauses (ix), (x) and (xii). Clause (ix) requires it to be seen \\\"that the stores are purchased through the agency of the purchase organisation of the Central Government, viz. GeM, when this is required by the orders of the Government\\\"; clause (x) requires \\\"that in the case of contingent bills, sub-vouchers as required under the rules are attached as per R&P Rules, 2022\\\"; and clause (xii) \\\"that Bank account details match with the bank mandate form submitted along with the bills.\\\"\"\n  },\n  {\n    \"id\": 234,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"In the check of classification noted in a bill, it is to be seen that an item which should be charged on the Consolidated Fund of India:\",\n    \"options\": [\n      \"is supported by an assurance in writing from the controlling officer\",\n      \"is not classified as Voted, and conversely\",\n      \"is not classified under a capital head of account\",\n      \"is not met from a lump sum grant placed at the disposal of a disbursing officer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - is not classified as Voted, and conversely<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.15.1(xi)<\/b> requires \\\"that the classification noted in the bill is correct with reference to the nature of the transactions and that an item which should be charged on the CFI is not classified as Voted and vice versa.\\\" The same clause requires that classification of object heads \\\"should be in line with the revised object heads contained in Rule 8 of DFPR notified by Ministry of Finance in Delegation of Financial Power (Amendment) Rules,2022 on 16.12.2022.\\\"\"\n  },\n  {\n    \"id\": 235,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Waiver of recovery of wrongful or excess payments made to Government servants, in the situations of hardship summarised by the Supreme Court, may be allowed with the express approval of:\",\n    \"options\": [\n      \"the Chief Accounting Authority of the Ministry\",\n      \"the Department of Expenditure\",\n      \"the Department of Personnel and Training\",\n      \"the Head of the Accounting Organisation\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Department of Expenditure<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.15.2<\/b> records that under the Department of Personnel and Training's Office Memorandum of 2.3.2016, \\\"wherever the waiver of recovery in the situations of hardship as summarised in the aforesaid Supreme Court Order is considered by Ministries\/Departments, the same may be allowed with the express approval of Department of Expenditure.\\\" That Department is the approving authority even though the advisory itself issued from the personnel department, whose Order of 18.12.2014 is the source of the hardship situations.\"\n  },\n  {\n    \"id\": 236,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The essential checks prescribed in respect of the various categories of bills are to be understood as:\",\n    \"options\": [\n      \"applicable in substitution of the general checks\",\n      \"applicable only to bills presented for pre-check\",\n      \"illustrative and not exhaustive\",\n      \"exhaustive of the checks required on those bills\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - illustrative and not exhaustive<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16<\/b> introduces those checks with the caution that \\\"These checks are only illustrative and not exhaustive.\\\" The general checks in <b>Para 2.15.1<\/b> operate in addition, being those \\\"exercised on all classes of bills\\\", so the category-wise lists supplement rather than displace them, and the accounting office remains bound to satisfy itself of propriety and accuracy generally. The accounting office therefore remains bound to satisfy itself of propriety and accuracy generally, whatever the category of bill before it.\"\n  },\n  {\n    \"id\": 237,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following checks on establishment pay bills:<br>1. That the bills have been signed by the Drawing and Disbursing Officer and his signature tallies with the specimen signature earlier furnished.<br>2. That the arithmetical calculations of the bills are correct.<br>3. That the enhanced pay of officiating Government servants is fixed by the Pay and Accounts Officer.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.1<\/b> supports the first two limbs through clauses (i) and (iii). The third limb shifts the function: clause (v) requires only that it be seen \\\"that the enhanced pay of officiating Government servants is in accordance with the rules\\\", the fixation itself resting with the Head of Office, who since the 1st April, 1976 has been made responsible for determination of entitlements including pay fixation (<b>Para 2.16.3.1<\/b>).\"\n  },\n  {\n    \"id\": 238,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following requirements where a name appears for the first time in a pay bill:<br>1. In the case of a Government servant transferred from another establishment, the Last Pay Certificate along with the joining order is to be furnished.<br>2. In the case of a person newly appointed, the posting or appointment order is to be enclosed with the pay bill.<br>3. In either case, an increment certificate signed by the Head of Office is additionally required.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.1(vi)<\/b> supports the first two limbs. The third limb attaches a requirement that belongs elsewhere: clause (vii) requires an increment certificate only where an increment is drawn, namely \\\"that the increment drawn is supported by an increment certificate duly signed by Head of Office.\/competent authority\\\", which has no application to a name merely appearing for the first time. Clause (vi) rests on para 2.4(8) of the Subsidiary Instructions, and where an increment is in fact drawn the certificate must be \\\"duly signed by Head of Office.\/competent authority\\\".\"\n  },\n  {\n    \"id\": 239,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"To ensure that the number of persons for whom pay or leave salary has been drawn does not exceed the sanctioned strength, the check prescribed takes the form of:\",\n    \"options\": [\n      \"a verification of the Service Book of each Government servant\",\n      \"a scrutiny of the increment certificates attached to the bill\",\n      \"a numerical check of drawls against the sanctioned number of posts\",\n      \"a comparison of the bill with the previous month's variation statement\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - a numerical check of drawls against the sanctioned number of posts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.1(viii)<\/b> requires \\\"that the number of persons for whom pay or leave salary has been drawn does not exceed sanctioned strength of the establishment. For this purpose, the numerical check of drawls against sanctioned number of posts should be done.\\\" The register kept for the purpose is the Establishment Check Register, maintained separately for each drawing officer, in which all sanctions for creation of posts are noted (<b>Para 2.16.2(iii)<\/b>).\"\n  },\n  {\n    \"id\": 240,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Details such as the name of the incumbent, his pay, special pay, personal pay and special allowances are required to be noted by the Pay and Accounts Office in:\",\n    \"options\": [\n      \"the Objection Book in Form CAM 26\",\n      \"the Appropriation Audit Register in Form CAM 62 of the office\",\n      \"the Non-computational Allowance Payment Register, Form CAM 23\",\n      \"the Establishment Check Register in Form CAM 24\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Non-computational Allowance Payment Register, Form CAM 23<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.1(xii)<\/b> requires that in the case of a pay bill the paying office \\\"shall also maintain, a ' Non-computational Allowance Payment Register' (Form CAM 23) wherein details like the name of the incumbent, his pay, special pay, personal pay, special allowances etc. shall be noted.\\\" The Establishment Check Register serves the distinct purpose of watching drawls against sanctioned posts, and the Objection Book records objections on contingent bills (<b>Para 2.16.10(vi)<\/b>).\"\n  },\n  {\n    \"id\": 241,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where the changes in pay are not properly explained in the 'Remarks' column of a pay bill, the course to be adopted is that:\",\n    \"options\": [\n      \"payment is restricted to the pay drawn in the previous month\",\n      \"the bill is referred to the Head of Office for countersignature\",\n      \"the amount is kept in objection, details being called for separately\",\n      \"the pay bill is returned unpassed to the drawing officer\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the amount is kept in objection, details being called for separately<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.1(xii)<\/b> provides that in such a case \\\"the amount may be kept in objection and the details called for separately. The pay bill need not be returned un-passed on this account.\\\" The direction is a deliberate departure from the ordinary course of returning a bill with a Bill Return Memo under <b>Para 2.5.1<\/b>, and it protects the timely disbursement of salary.\"\n  },\n  {\n    \"id\": 242,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the submission and processing of monthly salary bills:<br>1. Monthly salary bills should reach the Pay and Accounts Offices by the 20th of the month to which they relate.<br>2. During the last three working days of the month, the Pay and Accounts Officer gives preference to monthly salary bills.<br>3. During those days, bills other than monthly salary bills are not to be considered in any circumstances.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.1(xii)<\/b> supports the first two limbs, citing para 2.4(1)(e) of the Subsidiary Instructions for the date of receipt. The third limb makes absolute what the provision leaves open, since \\\"Bills other than monthly salary bills would be considered if they are unavoidable and urgent.\\\" The preference given to salary bills is therefore one of priority and not an outright bar. The paragraph adds that \\\"During the last three working days of the month, PAO would give preference to monthly salary bills.\\\"\"\n  },\n  {\n    \"id\": 243,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The variation statement required to be attached to a pay bill is required to indicate:\",\n    \"options\": [\n      \"the number of persons drawing duty pay against the sanctioned strength\",\n      \"the arrears of pay and allowances remaining undisbursed at the month end\",\n      \"the change in gross pay and allowances as compared with the previous month\",\n      \"the total of the pay and allowances drawn during the current financial year\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the change in gross pay and allowances as compared with the previous month<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.1(xiii)<\/b> provides that \\\"The variation statement should indicate the change in gross pay and allowances as compared to the previous month with details of change of basic pay and allowances in respect of each government servant in the current bill.\\\" Where bills are prepared through the employee information module, drawing officers \\\"should check the details thoroughly and ensure that variation statement is invariably checked and is attached with Pay bill\\\", the system merely taking care of the totals and flagging each new entry.\"\n  },\n  {\n    \"id\": 244,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following checks in relation to increments and deductions in establishment pay bills:<br>1. That the increment granted is admissible under the Fundamental Rules governing increments.<br>2. That the period of suspension is treated as duty in all circumstances.<br>3. That deductions on account of Provident Fund, the health scheme, the group insurance scheme and licence fee are correctly made as per the entitlement of the employees.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.1<\/b> supports the first and third limbs through clauses (xiv) and (xv), the former requiring that the increment \\\"is admissible under F.Rs. 22-27 and 29.\\\" The second limb removes an express qualification: the same clause requires it to be seen \\\"that the period of suspension is not treated as duty except in the circumstances explained in F.R.54.\\\" Clause (xv) requires it to be seen that such deductions \\\"from Pay bill are correctly made by DDO as per entitlement of the employees with reference to the rules concerned.\\\"\"\n  },\n  {\n    \"id\": 245,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following certificates which must be verified by the Drawing and Disbursing Officer along with the pay fixation order and the Due and Drawn statement in an arrear bill:<br>1. That no part of the amount claimed has been drawn previously.<br>2. That a note of the arrear claim has been made in the Pay Bill Register for the period to which the claim pertains.<br>3. That the arrear claim has been countersigned by the Controlling Officer.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.1(xvi)<\/b> supports the first two limbs, requiring \\\"(a) that no part of amount claimed has been drawn previously (b) that a note of arrear claim has been made in Pay Bill Register for the period to which the claim pertains.\\\" The third limb adds a requirement the provision does not impose; what the clause does require is that orders relating to promotion, non-functional upgradation and pay fixation \\\"are essentially made available with arrear bills.\\\"\"\n  },\n  {\n    \"id\": 246,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Recovery of subscriptions under the National Pension System from a newly recruited employee covered by that System is required to be made from:\",\n    \"options\": [\n      \"the salary for the month in which the option is exercised\",\n      \"the first salary of the financial year following recruitment\",\n      \"the first salary of the employee\",\n      \"the salary for the month following confirmation\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the first salary of the employee<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.1(xviii)<\/b> requires \\\"that recovery of NPS subscriptions are made from the 1st salary of newly recruited employees covered under NPS.\\\" The same clause requires it to be checked \\\"whether the contributions towards NPS are correctly recovered from the Government servants covered under NPS and bills for drawing Government's Contributions are drawn\/submitted along with the pay bills\\\", the timelines for receipt of the bill and remittance to the trustee bank being separately prescribed.\"\n  },\n  {\n    \"id\": 247,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"A Last Pay Certificate is issued in the event of transfer of a Government servant to another post or office under the jurisdiction of another drawing officer, by:\",\n    \"options\": [\n      \"the Head of Office of the receiving establishment\",\n      \"the Assistant Accounts Officer of the paying office\",\n      \"the Drawing and Disbursing Officer concerned\",\n      \"the Pay and Accounts Officer\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Drawing and Disbursing Officer concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.2(i)<\/b> provides that \\\"The last pay certificates (in form RPR 2) are issued by DDOs in the event of transfer of a Government servant to another post or office under the jurisdiction of another drawing officer.\\\" On such transfer the officer issuing it must also \\\"attach employee payment details as available in PFMS\\\" (<b>Para 2.3.9(i)<\/b>), and the receiving office uses it to verify claims relating to a period before enrolment on its pay roll.\"\n  },\n  {\n    \"id\": 248,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following checks in respect of Last Pay Certificates:<br>1. That the certificate is in the prescribed form and has been properly drawn up.<br>2. That the joining time availed of and the joining time pay are in conformity with the rules governing joining time.<br>3. That a compensatory allowance is drawn during joining time in every case.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.2(ii)<\/b> supports the first two limbs, the second referring to the \\\"Central Civil Services (Joining Time) Rules 1979 as amended from time to time.\\\" The third limb inverts clause (c), which requires it to be seen \\\"that no compensatory allowance is drawn during joining time except as provided in S.R. 7-C\\\". Clause (d) further requires that pay or leave salary due for a period prior to joining time be drawn at the rates noted in the certificate.\"\n  },\n  {\n    \"id\": 249,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"For the purpose of the register kept for watching their disbursement, the expression 'undisbursed pay and allowance' includes:\",\n    \"options\": [\n      \"the arrears of pay withheld pending verification of the claim\",\n      \"the amounts recovered by short drawal from a subsequent bill\",\n      \"only pay and allowances due to an employee but not paid\",\n      \"any amount kept in objection pending receipt of details\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - only pay and allowances due to an employee but not paid<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note (1) below Para 2.16.2<\/b> provides that \\\"The term 'undisbursed pay and allowance' includes only the pay and allowances due to an employee, but for some reasons not paid.\\\" The expression is therefore confined to sums that have fallen due, and does not extend to amounts kept in objection under <b>Para 2.16.1(xii)<\/b> or to recoveries effected by short drawal, which are the mode of refunding such undisbursed amounts.\"\n  },\n  {\n    \"id\": 250,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Undisbursed pay and allowances held in cash may be retained by the Drawing Officer, where suitable arrangements exist in his office for the safe custody of the money, for a period not exceeding:\",\n    \"options\": [\n      \"one month\",\n      \"two months\",\n      \"three months\",\n      \"six months\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - three months<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note (2) below Para 2.16.2<\/b> provides that such amounts \\\"may be retained by the Drawing Officer for a period not exceeding 3 months, provided suitable arrangements exist in his office for the safe custody of the money.\\\" The same Note requires that they \\\"should be refunded by short drawals from the bills\\\", the refunds being noted against the short drawals in the original bills under <b>Note (3)<\/b>.\"\n  },\n  {\n    \"id\": 251,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Item)<\/b><br>A. Retention of undisbursed pay and allowances in cash by the Drawing Officer<br>B. Refund of undisbursed pay and allowances in the same accounting year<br>C. Recovery of undisbursed pay and allowances pertaining to a previous year<br>D. Adjustment bill for leave travel concession where an advance has been drawn<br><b>List-II (Treatment or period)<\/b><br>1. Minor head 'Deduct Recoveries of Overpayments'<br>2. Within one month of the outward journey<br>3. For a period not exceeding three months<br>4. Reduction of expenditure under the various detailed heads\",\n    \"options\": [\n      \"A-2, B-4, C-1, D-3\",\n      \"A-3, B-4, C-1, D-2\",\n      \"A-4, B-3, C-2, D-1\",\n      \"A-3, B-1, C-4, D-2\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note (2) below Para 2.16.2<\/b> permits retention in cash \\\"for a period not exceeding 3 months, provided suitable arrangements exist in his office for the safe custody of the money\\\", directs that refunds in the same accounting year \\\"may be taken in reduction of expenditure under various detailed heads\\\", and requires recoveries \\\"pertaining to previous year\\\" to be recorded under the distinct minor head named. <b>Para 2.16.7(viii)<\/b> fixes the period of \\\"one month of the outward journey if advance has been drawn\\\".\"\n  },\n  {\n    \"id\": 252,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The Establishment Check Register is required to be maintained by the Pay and Accounts Office:\",\n    \"options\": [\n      \"for the Ministry as a whole, section-wise\",\n      \"only where the office does not process its bills on the payment platform\",\n      \"separately for each Drawing and Disbursing Officer under its control\",\n      \"separately for each Grant operated by the Ministry\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - separately for each Drawing and Disbursing Officer under its control<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.2(iii)<\/b> requires that \\\"The PAO shall maintain an Establishment Check Register (Form CAM 24) separately for each DDO under his payment and accounting control. All sanctions for creation of posts will be noted in this register in the relevant columns.\\\" The posting in it \\\"will include the number for whom claims have been shown as paid in the monthly bill\\\", so as to ascertain the total number paid against sanctioned posts during a month.\"\n  },\n  {\n    \"id\": 253,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the check of establishment strength:<br>1. The check to be exercised by the Pay and Accounts Officer may be limited to watching the total number of posts sanctioned and the numbers drawing duty pay and on leave or under suspension.<br>2. It is the responsibility of the Drawing and Disbursing Officer to ensure that no claims are presented in excess of the sanctioned strength of staff.<br>3. That responsibility is put to test-check during Internal Audit.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.16.2(iii)<\/b>, which limits the paying officer's check to watching \\\"the total number of posts sanctioned, the total number of persons in each section of establishment who are (a) drawing duty pay and (b) are on leave including extra-ordinary leave or under suspension\\\", places the primary responsibility on the drawing officer, and adds that \\\"This will be put to test-check during Internal Audit.\\\"\"\n  },\n  {\n    \"id\": 254,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Although obtaining the sanction for extension or continuance of a temporary post in good time is the primary duty of the Drawing and Disbursing Officer, it is equally the responsibility of the Pay and Accounts Officer to ensure that:\",\n    \"options\": [\n      \"the post is treated as abolished on the date of expiry of the sanction\",\n      \"the establishment strength is reduced correspondingly in the check register\",\n      \"salary claims are not paid as a matter of course beyond the expiry of the post\",\n      \"the sanction for continuance is obtained from the Financial Adviser in each case\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - salary claims are not paid as a matter of course beyond the expiry of the post<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.2(iv)<\/b> provides that \\\"it is equally the responsibility of the PAO to ensure that salary claims are not entertained and paid as a matter of course even beyond the date of expiry of the sanctioned post.\\\" Where the sanction is not forthcoming, the remedy is not abolition of the post but recourse to the Financial Adviser under clause (v), and then only after the prescribed period has run.\"\n  },\n  {\n    \"id\": 255,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding payment of salary against a temporary post whose sanction has expired:<br>1. Where the sanction for continuance of a post continued from year to year is not forthcoming even after three months from the date of expiry, payments are to be made only after obtaining the prior approval of the Financial Adviser.<br>2. Where posts are sanctioned for a specific period, payment beyond that period is to be made only with the approval of the Financial Adviser if sanction for continuation is not available.<br>3. These requirements do not apply to Cheque Drawing Drawing and Disbursing Officers.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.2(v)<\/b> supports the first two limbs. The third limb reverses its closing sentence, namely that \\\"This would apply mutatis- mutandis to Cheque Drawing DDOs.\\\" The distinction drawn within the provision is between posts continued from year to year, where a three month grace period runs, and posts sanctioned for a specific period, where approval is needed at once. The grace period runs only for a post \\\"otherwise a part of regular establishment\\\" that \\\"is continued from year to year\\\", a post sanctioned for a specific period attracting the requirement of approval at once.\"\n  },\n  {\n    \"id\": 256,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"All cases of death, retirement, resignation and permanent transfer out of the establishment, as also events such as suspension and withholding of increment, are required to be noted in the prescribed register under the attestation of:\",\n    \"options\": [\n      \"the Drawing and Disbursing Officer\",\n      \"the Head of Office\",\n      \"the Assistant Accounts Officer\",\n      \"the Pay and Accounts Officer\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Assistant Accounts Officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.2(vi)<\/b> requires that all such cases \\\"shall be noted in the CAM-23 register under the attestation of the AAO.\\\" A related but distinct discipline attaches to the same register under <b>Para 2.16.1(xii)<\/b> and its Note, which require the details of pay and allowances to be noted in it and a periodic review of the register to be conducted by the Pay and Accounts Officer and the Head of Office.\"\n  },\n  {\n    \"id\": 257,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the maintenance of service records and the determination of entitlements:<br>1. From the 1st April, 1976 the distinction between gazetted and non-gazetted staff in these matters has been dispensed with.<br>2. Heads of Offices have been made responsible for the maintenance of service records, determination of entitlements including pay fixation, and drawal of entitlements.<br>3. In consequence, the authorities responsible for pay fixation must consult the Pay and Accounts Offices in every case of pay fixation.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.3.1<\/b> supports the first two limbs. The third limb reverses the consequence drawn in the same paragraph: \\\"It would not, therefore, be necessary for the authorities responsible for pay fixation to consult the PAOs in respect of cases of pay fixation with reference to normal rules. However, in specific difficulty or complicated cases, Ministry may consult the Pr. CCA\/CCA\/CA concerned.\\\" The paragraph adds that in specific difficulty or complicated cases \\\"Ministry may consult the Pr. CCA\/CCA\/CA concerned\\\", so consultation is the exception rather than the rule.\"\n  },\n  {\n    \"id\": 258,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Cases requiring fixation of pay in relaxation of the normal rules are required to be referred to the authority competent to relax the rules through:\",\n    \"options\": [\n      \"the Pay and Accounts Office concerned\",\n      \"the Internal Audit Wing of the Ministry\",\n      \"the Internal Finance Section of the Ministry concerned\",\n      \"the Head of the Accounting Organisation\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Internal Finance Section of the Ministry concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.3.1<\/b> provides that such cases \\\"should be referred to the authority competent to relax the rules through the Internal Finance Section of the Ministry and not to the Head of Accounting Organisation.\\\" The exclusion is express. The accounting organisation's role in this area is confined to consultation in specific difficulty or complicated cases, and to audit by the Internal Audit Wing of the scrutiny done by the departmental offices.\"\n  },\n  {\n    \"id\": 259,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The scrutiny of pay fixation cases done by the departmental offices with reference to the initial records is required to be audited by:\",\n    \"options\": [\n      \"the Principal Accounts Office of the Ministry\",\n      \"the Comptroller and Auditor General of India\",\n      \"the Internal Audit Wing of that Ministry\",\n      \"the Pay and Accounts Office concerned\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Internal Audit Wing of that Ministry<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.3.1<\/b> provides that \\\"The scrutiny of pay fixation cases done by the departmental offices with reference to the initial records should be audited by the Internal Audit Wing of the Ministry\/Department.\\\" The paying office comes in at a different point, <b>Para 2.16.3.2<\/b> requiring pay fixation orders arising from career progression or promotion to be audited \\\"by the internal audit and \/or the PAO concerned\\\".\"\n  },\n  {\n    \"id\": 260,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Pay fixation orders issued on account of career progression, financial upgradation, increment or promotion are required to be audited within:\",\n    \"options\": [\n      \"one month of issuing such orders\",\n      \"two months of issuing such orders\",\n      \"three months of issuing such orders\",\n      \"six months of issuing such orders\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - three months of issuing such orders<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.3.2<\/b> provides that such orders \\\"may necessarily be audited by the internal audit and \/or the PAO concerned, within 3 months of issuing such orders.\\\" A separate priority rule operates alongside it: under <b>Para 2.16.3.3<\/b>, \\\"In cases where the employee is due to retire within next 4 years, audit of previous pay fixation orders shall be done on priority.\\\" The audit is to be conducted \\\"by the internal audit and \/or the PAO concerned\\\", so either agency may discharge it.\"\n  },\n  {\n    \"id\": 261,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Audit of previous pay fixation orders is required to be done on priority where the employee is due to retire within the next:\",\n    \"options\": [\n      \"two years\",\n      \"three years\",\n      \"four years\",\n      \"five years\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - four years<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.3.3<\/b> provides that \\\"In cases where the employee is due to retire within next 4 years, audit of previous pay fixation orders shall be done on priority.\\\" The period is longer than the three months allowed under <b>Para 2.16.3.2<\/b> for auditing orders arising from career progression, the two provisions serving different objects, the one timeliness and the other the protection of a retiring employee's settled entitlements.\"\n  },\n  {\n    \"id\": 262,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following checks in respect of bills in which overtime allowance is claimed:<br>1. That the drawing officer has furnished the requisite certificates along with the bills duly signed by him.<br>2. That the categories of staff for whom the allowance is claimed are eligible for the same.<br>3. That the claims are made at the prescribed rates.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.16.4<\/b>, clauses (ii), (iii) and (iv). The grant of the allowance itself \\\"will be regulated in accordance with the orders contained in the Min. of Finance, Deptt. of Expenditure O.M. No.15011\/2\/EII(B)\/76 dated 11\/8\/76 as amended from time to time\\\", the certificates prescribed in that Office Memorandum being those which the drawing officer must furnish. The <b>Note<\/b> to the same paragraph adds that \\\"Objection should not be taken to the grant of overtime allowance for a particular item of work which has been ordered by competent authority in public interest.\\\"\"\n  },\n  {\n    \"id\": 263,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"In relation to the grant of overtime allowance for a particular item of work which has been ordered by the competent authority in public interest:\",\n    \"options\": [\n      \"the sanction of the Financial Adviser should be insisted upon\",\n      \"the claim should be kept in objection pending eligibility check\",\n      \"objection should not be taken to the grant\",\n      \"the claim should be admitted only at half the prescribed rate\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - objection should not be taken to the grant<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 2.16.4<\/b> directs that \\\"Objection should not be taken to the grant of overtime allowance for a particular item of work which has been ordered by competent authority in public interest.\\\" The direction does not displace the other checks in the same paragraph, which continue to require that the categories of staff are eligible and that \\\"the claims are made at the prescribed rates.\\\"\"\n  },\n  {\n    \"id\": 264,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding Children Education Allowance:<br>1. It is admissible in respect of children studying from class nursery to twelfth.<br>2. Classes eleventh and twelfth held by Junior Colleges or Schools affiliated to Universities or Boards of Education are covered.<br>3. To claim reimbursement, the Government servant must produce a certificate issued by the Head of the Institution confirming that the child studied in the school during the previous academic year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.16.5<\/b>, clauses (i) and (ii). The allowance \\\"is admissible in respect of children studying from class nursery to twelfth including classes eleventh and twelfth held by Junior Colleges or Schools affiliated to Universities or Boards of Education\\\", and the certificate \\\"should confirm that the child studied in the school during the previous academic year.\\\" The grant is otherwise regulated by the instructions of the personnel department.\"\n  },\n  {\n    \"id\": 265,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"For the purpose of a claim for Children Education Allowance, the expression 'period' or 'year' denotes:\",\n    \"options\": [\n      \"the financial year in which the fee was deposited\",\n      \"the calendar year preceding the year of claim\",\n      \"the period for which the fee receipt has been issued\",\n      \"the academic year, being twelve months or a full session\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the academic year, being twelve months or a full session<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.5(ii)<\/b> provides that \\\"The period\/year means academic year i.e. twelve months or complete academic session.\\\" The definition governs the certificate to be produced, which must confirm attendance during the previous academic year, and it applies equally to the claim for hostel subsidy, for which \\\"a similar certificate from the Head of Institution confirming that the child studied in the school will suffice\\\" (<b>Para 2.16.5(iii)<\/b>).\"\n  },\n  {\n    \"id\": 266,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding claims for Hostel Subsidy and Children Education Allowance:<br>1. For hostel subsidy, the certificate should, where applicable, mention the amount of expenditure incurred towards lodging and boarding in the residential complex.<br>2. Where the certificate from the Head of the Institution cannot be obtained, a self-attested copy of the report card may be produced as a supporting document.<br>3. Self-attested fee receipts, including electronic receipts, are acceptable only if they show that the fee was deposited for at least one term of the academic year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.5<\/b> supports the first two limbs through clauses (iii) and the passage following it. The third limb lowers the requirement: such receipts must be ones \\\"confirming\/indicating that the fee was deposited for the entire academic year\\\", consistently with the definition of the period as \\\"twelve months or complete academic session\\\" in clause (ii). The definition of the period as \\\"twelve months or complete academic session\\\" in clause (ii) governs the sufficiency of the fee receipts produced in place of the certificate.\"\n  },\n  {\n    \"id\": 267,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following checks in respect of travelling allowance bills:<br>1. That copies of the approved tour programme, the travel ticket, the boarding pass and hotel or guest house invoices are attached with the claim.<br>2. That the mode of travel is as per the entitlement of the Government servant.<br>3. That the tickets were booked through any travel agent of the claimant's choice.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.6<\/b> supports the first two limbs through clauses (i) and (ii). The third limb removes a restriction: clause (iv) requires it to be seen \\\"that tickets were booked through Authorized Travel Agents approved by government\\\". The same requirement is repeated for the leave travel concession under <b>Para 2.16.7(iv)<\/b>, and clause (v) further requires road mileage and daily allowance to accord with the rules.\"\n  },\n  {\n    \"id\": 268,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"A journey performed by the Government servant's own vehicle between places well connected by rail or road gives rise to an admissible claim only where it has been:\",\n    \"options\": [\n      \"supported by a certificate of non-availability of public transport\",\n      \"restricted to the road mileage admissible by the shortest route\",\n      \"countersigned by the Controlling Officer of the Government servant\",\n      \"approved by the competent authority in terms of those Rules\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - approved by the competent authority in terms of those Rules<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.6(vii)<\/b> requires it to be seen \\\"whether journey performed by own vehicle where places are well connected by rail\/road is approved by competent authority in terms of TA Rules.\\\" The position under the leave travel concession is stricter, <b>Para 2.16.7(ix)<\/b> requiring simply \\\"that journey is not performed in vehicle owned by the government servant\\\", with no provision for approval. Clause (ii) separately requires \\\"that mode of travel is as per entitlement of the government servant\\\", so entitlement and approval are cumulative requirements.\"\n  },\n  {\n    \"id\": 269,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding travelling allowance claims:<br>1. The adjustment bill is to be submitted within sixty days from the date of completion of the journey.<br>2. Claims in respect of transportation of personal effects and personal conveyance are to be submitted within sixty days from the dates on which these are actually delivered to the Government servant.<br>3. A Government servant is entitled to travelling allowance for a journey made during leave.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.6<\/b> supports the first two limbs through clauses (viii) and (xii). The third limb reverses clause (ix), which requires it to be seen \\\"that a Government Servant is not entitled for any travelling allowance for journey made during leave (SR 134).\\\" Clause (x) adds a related bar, namely \\\"that TA\/DA is not claimed on local training.\\\" Clause (x) adds a related bar, namely \\\"that TA\/DA is not claimed on local training\\\", and clause (vi) requires the bills to be signed or countersigned by the drawing or controlling officer.\"\n  },\n  {\n    \"id\": 270,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where travelling allowance is claimed on transfer, the document required to be annexed along with the bill is the:\",\n    \"options\": [\n      \"the joining time sanction\",\n      \"the Last Pay Certificate\",\n      \"the approved tour programme\",\n      \"the transfer order\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the transfer order<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.6(xi)<\/b> requires \\\"that in case of TA on transfer, transfer order is annexed along with the bill.\\\" The approved tour programme named in the closest trap belongs to an ordinary journey on tour under clause (i), and the Last Pay Certificate is issued on transfer for an entirely different purpose, namely to enable the receiving office to verify pay and allowances (<b>Para 2.16.2(i)<\/b>).\"\n  },\n  {\n    \"id\": 271,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Leave Travel Concession for a journey to a place anywhere in India is admissible to a Central Government servant:\",\n    \"options\": [\n      \"once in a block of two years\",\n      \"once in every calendar year\",\n      \"twice in a block of four years\",\n      \"once in a block of four years\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - once in a block of four years<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.7<\/b> provides that the concession is granted \\\"for journeys to and from their declared home city as also to a place anywhere in India once in a block of four years\\\", regulated by the <b>Central Civil Services (Leave Travel Concession) Rules, 1988<\/b>, as amended from time to time. The block is thus the unit of entitlement for the all-India journey, the home city journey standing on a separate footing.\"\n  },\n  {\n    \"id\": 272,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following checks in respect of leave travel concession bills:<br>1. That a certificate is furnished that the necessary entries of the concession have been made in the Service Book of the employee.<br>2. That the sanction order is available with the bill in respect of encashment of ten days of earned leave, with a certificate that the necessary entries have been made in the Service Book.<br>3. That the claim is restricted to the shortest route where a circular journey has been performed.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.16.7<\/b>, clauses (ii), (iii) and (vi), which cite Rule 7 and Rule 13 of the governing Rules respectively. The paragraph further requires in clause (iv) \\\"that tickets were booked through Authorized Travel Agents approved by government\\\" and in clause (vii) \\\"that mode of travel is as per entitlement of the government servant.\\\" Clause (ix) further requires \\\"that journey is not performed in vehicle owned by the government servant\\\", a bar admitting of no approval.\"\n  },\n  {\n    \"id\": 273,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where an advance has been drawn for leave travel concession, the adjustment bill is required to be submitted within:\",\n    \"options\": [\n      \"two months of the outward journey\",\n      \"three months of the outward journey\",\n      \"sixty days of the completion of the journey\",\n      \"one month of the outward journey\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - one month of the outward journey<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.7(viii)<\/b> requires \\\"that adjustment bill is submitted within one month of the outward journey if advance has been drawn and three months of the outward journey if no advance has been drawn.\\\" The two periods run from the outward journey in either case. The sixty day period named in the last trap belongs to travelling allowance claims and runs from the date of completion of the journey (<b>Para 2.16.6(viii)<\/b>).\"\n  },\n  {\n    \"id\": 274,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following checks in respect of medical reimbursement claims:<br>1. The amount drawn must be supported by proper paid receipts and vouchers in all cases.<br>2. The claim must be submitted along with essentiality certificates in the prescribed Forms.<br>3. The restricted or approved amount is to be attested by the Pay and Accounts Officer through 'Passed for Payment'.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.8<\/b> supports the first two limbs through item 2, the essentiality certificates being those \\\"in Form 'A' or 'B'\\\" and the bill being prepared \\\"in Form RPR \u2013 23\\\". The third limb shifts the attesting officer: item 7 requires that the \\\"Restricted\/approved amount should be attested by DDO through Passed for Payment\\\", the drawing officer and not the paying officer making that attestation.\"\n  },\n  {\n    \"id\": 275,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding medical reimbursement claims:<br>1. Sub-vouchers including those for tests prescribed by private hospitals must be countersigned by the Medical Officer in the health scheme centre and by the competent authority accepting the claim.<br>2. Where an official undergoes treatment in an emergency, the requisite emergency certificate issued with the approval of the Head of Department must be enclosed.<br>3. Medicine purchased from the open market or a chemist is admissible to beneficiaries of the health scheme.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.8<\/b> supports the first two limbs through item 4. The third limb reverses item 6, under which \\\"Medicine purchased from open market\/chemist is not admissible i.e. in case of CGHS beneficiaries\\\", inadmissible items not being allowed. Item 5 adds that \\\"Special care is to be taken in regard to the diet charges (because these are normally included in the hospital bills submitted by the Government servants).\\\"\"\n  },\n  {\n    \"id\": 276,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where an advance is sanctioned to a Government servant for medical treatment, the payment is required to be made:\",\n    \"options\": [\n      \"into the individual account of the employee, against an undertaking\",\n      \"in favour of the Authorised Medical Attendant\",\n      \"in favour of the health scheme centre making the referral\",\n      \"in favour of the hospital only, and not to the employee\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - in favour of the hospital only, and not to the employee<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.8<\/b>, item 9, requires the paying office to \\\"Check that medical advance, if any, is to be paid in favour of hospital only and not in individual account of employee.\\\" A related safeguard appears in item 8, which requires, where part settlement has been made by a medical claim insurance policy, a certificate that the total reimbursement claimed from the insurer and the health scheme together does not exceed the actual expenditure.\"\n  },\n  {\n    \"id\": 277,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following documents required to accompany a medical reimbursement claim:<br>1. Copies of the health scheme card of the patient and of the primary card holder<br>2. Copy of the referral slip<br>3. Discharge summary duly signed by the treating specialist or Chief Medical Officer, in the case of an indoor patient<br>4. Rate codes of the health scheme mentioned in the bills<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - All four<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.8<\/b>, item 10, requires all four, namely \\\"copies of CGHS card of the patient, CGHS card of the primary card holder and of CGHS referral slip\\\", the discharge summary \\\"duly signed by treating specialist\/CMO etc.\\\" for an indoor patient, and that \\\"CGHS rate codes are mentioned in bills\\\". Where an Authorised Medical Attendant is involved, referral must be to an empanelled hospital by an authorised such Attendant.\"\n  },\n  {\n    \"id\": 278,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Class of contingency)<\/b><br>A. Contract Contingencies<br>B. Scale Regulated Contingencies<br>C. Special Contingencies<br>D. Fully Vouched Contingencies<br><b>List-II (Distinguishing feature)<\/b><br>1. Charges for which scales have been laid down by competent authority<br>2. Charges met from a lump sum grant placed at the disposal of a disbursing officer for expenditure at his discretion<br>3. Charges requiring neither special sanction nor countersignature<br>4. Charges which cannot be incurred without special sanction in each case of superior authority\",\n    \"options\": [\n      \"A-2, B-4, C-1, D-3\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-2, B-1, C-4, D-3\",\n      \"A-1, B-2, C-3, D-4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-2, B-1, C-4, D-3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.9.1<\/b> supplies each description. Contract contingencies are those met from a lump sum grant \\\"for expenditure at his discretion, on certain specified objects\\\", generally consisting of charges \\\"the annual incidence of which can be averaged with reasonable accuracy\\\"; scale regulated contingencies are those \\\"in respect of which scales have been laid down by competent authority\\\"; special contingencies \\\"cannot be incurred without special sanction (in each case) of superior authority\\\"; and fully vouched contingencies \\\"require neither special sanction nor countersignature\\\".\"\n  },\n  {\n    \"id\": 279,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"In respect of Countersigned Contingencies, the countersignature of the superior authority is ordinarily obtained:\",\n    \"options\": [\n      \"before the bills are paid\",\n      \"at the time of according the sanction\",\n      \"at the close of the financial year\",\n      \"after the bills are paid\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - after the bills are paid<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.9.1(d)<\/b> describes these as charges \\\"which may be incurred without special sanction, but require the approval and countersignature of superior authority before they can be admitted. Countersignature is ordinarily obtained after the bills are paid, but in some cases it is necessary before payment.\\\" That distinction governs the two procedures in <b>Para 2.16.10<\/b>, the one working on an abstract bill followed by a monthly detailed bill, the other on a detailed bill alone with no entry in the Objection Book unless an item is objectionable.\"\n  },\n  {\n    \"id\": 280,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following checks to be applied to each class of expenditure while checking contingent bills:<br>1. That it is a proper charge against the grant or appropriation concerned and is covered by provision of funds.<br>2. That it has received such sanction as is necessary.<br>3. That it has been incurred by a Government servant competent to incur it.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.16.9.2(a)<\/b>. The same paragraph adds that such vouchers as are required must be enclosed, that \\\"the certificates required under the GFR,2017 have been recorded\\\", that \\\"the rates are apparently not extravagant and the expenditure is not prima facie more than the occasion demands\\\", and \\\"that the bills are in proper form and that the classification is correctly recorded therein.\\\"\"\n  },\n  {\n    \"id\": 281,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"In respect of special contingencies, the principal duty of the Pay and Accounts Officer is to:\",\n    \"options\": [\n      \"satisfy himself that the rates charged are not extravagant\",\n      \"verify that the charges fall within the scales laid down\",\n      \"obtain the countersignature of the superior authority before payment\",\n      \"watch the expenditure against the sanction of superior authority\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - watch the expenditure against the sanction of superior authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.9.3(i)<\/b> provides that \\\"In respect of special contingencies, the principal duty of the Pay and Accounts Officer is to watch the expenditure against the necessary sanction of superior authority.\\\" This follows from their defining feature, namely that such charges \\\"cannot be incurred without special sanction (in each case) of superior authority\\\" (<b>Para 2.16.9.1(c)<\/b>). Scales are the touchstone for a different class altogether.\"\n  },\n  {\n    \"id\": 282,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where an order of sanction contains no indication of the amount or limit of expenditure sanctioned, the course to be adopted is that:\",\n    \"options\": [\n      \"the charges are admitted provisionally and then placed under objection\",\n      \"the charges are limited to the amount for which provision exists under the head\",\n      \"the sanction is returned to the issuing authority with a Bill Return Memo\",\n      \"enquiry is made from the issuing authority, charges awaiting complete sanction\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - enquiry is made from the issuing authority, charges awaiting complete sanction<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.9.3(ii)<\/b> provides that in such a case \\\"enquiry should be made from the authority which issued it, and charges should not be admitted until complete sanction is received.\\\" The requirement is consistent with <b>Para 2.9.4<\/b>, under which the sanction must be \\\"definite and needs no reference either to the sanctioning authority or to any higher authority\\\", an indefinite sanction failing that test.\"\n  },\n  {\n    \"id\": 283,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding contingent bills countersigned after payment:<br>1. The money is actually drawn on an abstract bill.<br>2. The approval of the superior authority is subsequently received on the monthly detailed countersigned bill.<br>3. Only the detailed monthly bill requires scrutiny in the Pay and Accounts Office, the abstract bill having already been paid.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.10(A)(i)<\/b> supports the first two limbs. The third limb reverses its closing sentence, namely that \\\"Both the abstract bill and the detailed monthly bill require scrutiny in the PAO.\\\" The scrutiny of the abstract bill includes seeing \\\"whether the officers drawing abstract bills are, in all cases, authorised to do so\\\" under clause (ii). Clause (ii) requires it to be seen \\\"whether the officers drawing abstract bills are, in all cases, authorised to do so\\\", the amount drawn being placed under objection pending receipt of the detailed bill.\"\n  },\n  {\n    \"id\": 284,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Arrange the following in the correct order in which the failure of a drawing officer to furnish detailed bills within the normal period is required to be escalated:<br>1. Report to the Controlling Officer by name<br>2. Report to the Head of the Department by name<br>3. Report to the Principal Accounts Office<br>4. Placing of the amount drawn on the abstract contingent bill under objection\",\n    \"options\": [\n      \"1 - 4 - 2 - 3\",\n      \"4 - 2 - 1 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"4 - 1 - 2 - 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 4 - 1 - 2 - 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.10(A)(ii)<\/b> fixes the order. The Assistant Accounts Officer must first ensure \\\"that the amount drawn on an abstract contingent bill is placed under objection\\\" and that objections relating to missing detailed bills and vouchers are pursued vigorously. Where the bills are not furnished within the normal period, \\\"they should be reported to the Controlling Officer by name and thereafter, if necessary, the matter should be reported first to the Head of the Department by name and even if that fails to produce the desired result, the matter should be reported to the Principal Accounts Office.\\\"\"\n  },\n  {\n    \"id\": 285,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following points with reference to which detailed adjustment bills are required to be carefully checked:<br>1. That the bill is duly countersigned wherever so required.<br>2. That the charges included in it cover the amounts drawn in lump sum and are classified as in the abstract bills.<br>3. That detailed bills supported by invoices very old compared to the date of drawal of the abstract bill are passed without further scrutiny.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.10(A)(iv)<\/b> supports the first two limbs, and further requires that \\\"differences or disallowances should be noted for recovery and adjustment should be made, if necessary on account of misclassification.\\\" The third limb reverses clause (iii), under which \\\"Adequate caution should be exercised in passing detailed bills which are supported by invoices that are very old compared to the date of drawal of the abstract bill.\\\"\"\n  },\n  {\n    \"id\": 286,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"In respect of items included in a countersigned bill which are within the sanctioning powers of the countersigning officer, and which are not open to objection on the points specifically prescribed, the Pay and Accounts Officer:\",\n    \"options\": [\n      \"should disallow them and note the amount for recovery and adjustment\",\n      \"should refer them to the Head of the Department concerned for orders\",\n      \"should place them under objection in the Objection Book maintained\",\n      \"should not disallow them, but should draw that officer's attention to them\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - should not disallow them, but should draw that officer's attention to them<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.10(A)(v)<\/b> provides that \\\"the Pay and Accounts Officer should not disallow any items included in a countersigned bill which are within the sanctioning powers of the countersigning officer. He should however, draw the attention of the latter to any expenditure which seems questionable or in comparison with like charges elsewhere, excessive in respect of rate, price or amount and may, if he deems it advisable, suggest the Department to address the issue.\\\"\"\n  },\n  {\n    \"id\": 287,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the action of the Accountant on completing his check of a countersigned contingent bill:<br>1. He ticks off each item supported by a voucher in token of his having seen and passed the bill.<br>2. He records his enfacement for passing the bill or objecting to it upon the bill itself.<br>3. He makes the corresponding entry in the Objection Book and takes steps to remove any objection still outstanding.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.16.10(A)(vi)<\/b>, the Objection Book being Form CAM-26. The position differs where countersignature is required before payment: under <b>Para 2.16.10(B)<\/b>, \\\"there will be no abstract bill but payment will instead be made on a detailed bill. Accountant will make no entry in the 'Objection Book' unless some item in the detailed bill itself is objectionable.\\\" The Objection Book is Form CAM-26, and the Accountant is required to take \\\"steps to remove any objection still outstanding.\\\"\"\n  },\n  {\n    \"id\": 288,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Payment of fully-vouched contingencies is required to be made on:\",\n    \"options\": [\n      \"bills countersigned before payment\",\n      \"detailed bills\",\n      \"abstract bills\",\n      \"a lump sum appropriation placed at the disposal of a higher authority\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - detailed bills<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.11<\/b> provides that \\\"Payment of fully-vouched contingencies will be made on detailed bills. No registers need to be maintained for the record of these bills\\\" except in the situation there described. An abstract bill belongs to the class countersigned after payment, where \\\"the money is actually drawn on an abstract bill\\\" and approval is received later on the monthly detailed countersigned bill (<b>Para 2.16.10(A)(i)<\/b>). Registers are dispensed with for such bills \\\"except in cases where the Pay and Accounts Officer is requested by the Government to check the charges of individual disbursing officers against a lump sum appropriation.\\\"\"\n  },\n  {\n    \"id\": 289,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Registers for the record of fully-vouched contingency bills are required to be maintained only where the Pay and Accounts Officer is requested by the Government to check the charges of individual disbursing officers against:\",\n    \"options\": [\n      \"the scales laid down by the competent authority\",\n      \"a lump sum appropriation placed at the disposal of a single higher authority\",\n      \"the sanctioned strength of the establishment concerned\",\n      \"the budget allotment communicated for the object head\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a lump sum appropriation placed at the disposal of a single higher authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.11<\/b> dispenses with such registers \\\"except in cases where the Pay and Accounts Officer is requested by the Government to check the charges of individual disbursing officers against a lump sum appropriation placed for the purpose at the disposal of a single higher authority. The checks in such cases should be conducted as in the case of bills countersigned before payment.\\\" Scales are the touchstone of a different class of contingency altogether (<b>Para 2.16.9.1(b)<\/b>).\"\n  },\n  {\n    \"id\": 290,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Payment in respect of a telephone installed in office, and reimbursement of a telephone installed at the residence of officers including mobile charges, is regulated by instructions issued from time to time by:\",\n    \"options\": [\n      \"the Head of the Accounting Organisation\",\n      \"the Department of Expenditure\",\n      \"the Department of Telecommunications\",\n      \"the Office of the Controller General of Accounts\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Department of Expenditure<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.12<\/b> provides that such payment \\\"may be made by PAO in accordance with the instructions issued by DoE from time to time.\\\" That Department is the source of several standards bearing on pre-check, including the timelines for bills relating to purchases on the Government e-Marketplace (<b>Para 2.4.1<\/b>) and the approval required for waiver of recovery of excess payments (<b>Para 2.15.2<\/b>). That Department is likewise the authority whose express approval is required for waiver of recovery of wrongful or excess payments made to Government servants (<b>Para 2.15.2<\/b>).\"\n  },\n  {\n    \"id\": 291,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding fees for the engagement of lawyers:<br>1. The Ministry of Law should invariably be consulted by the Department concerned in regard to the fees of lawyers proposed to be engaged.<br>2. Cases in respect of which standing arrangements have been made are excepted from that requirement.<br>3. Cases where lawyers are engaged on scales of fees fixed by the High Court concerned must nevertheless be referred to the Ministry of Law.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.13(i)<\/b> supports the first two limbs, the standing arrangements instanced being \\\"cases handled by the Central Government Solicitors at Mumbai and Kolkata or by Standing Counsels of the Income Tax Department\\\". The third limb ignores the second limb of the same exception, which covers \\\"cases where lawyers are engaged on scales of fees fixed by the High Court concerned.\\\" The requirement of consultation is designed to secure uniformity in the fees of counsel engaged for Government litigation across departments.\"\n  },\n  {\n    \"id\": 292,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"In pre-checking a bill for legal charges, it is to be seen that the expenditure has been incurred within the powers delegated in respect of fees to barristers and pleaders, the institution of law suits or prosecution cases, and:\",\n    \"options\": [\n      \"arbitration cases\",\n      \"the acquisition of immovable property\",\n      \"the settlement of departmental claims\",\n      \"the engagement of technical consultants\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - arbitration cases<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.13(ii)<\/b> so provides, the delegation being that made to various authorities \\\"to incur expenditure on payment of legal charges either on account of fees to barristers, pleaders etc, or the institutions of law suits or prosecution cases etc, as well as in connection with arbitration cases.\\\" The check is therefore one of competence to incur the charge, tested against the delegation applicable to that class of legal expenditure.\"\n  },\n  {\n    \"id\": 293,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The duty of cancelling sub-vouchers required to be sent to the Pay and Accounts Officer, and of keeping them in proper custody to prevent their fraudulent use, devolves on:\",\n    \"options\": [\n      \"the Assistant Accounts Officer\",\n      \"the Pay and Accounts Officer\",\n      \"the drawing officer\",\n      \"the Controlling Officer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Pay and Accounts Officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.14<\/b> provides that such sub-vouchers \\\"are not to be cancelled either by the drawing officer or the Controlling Officer, as the duty of cancelling these sub-vouchers and keeping them in proper custody to prevent their fraudulent use devolves on the Pay and Accounts Officer.\\\" The general instructions on the subject are laid down in the Subsidiary Instructions to the Rules of 2022, and are designed \\\"to safeguard against their misuse.\\\" The general instructions on the subject \\\"are laid down in Para 2.18 of Subsidiary Instructions to the R&P Rules, 2022\\\", the provisions being intended \\\"to safeguard against their misuse.\\\"\"\n  },\n  {\n    \"id\": 294,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Sub-vouchers received in a Pay and Accounts Office are required to be cancelled by means of a rubber stamp or in hand under the dated initials of:\",\n    \"options\": [\n      \"the Controlling Officer\",\n      \"the Accountant concerned\",\n      \"the Assistant Accounts Officer\",\n      \"the Pay and Accounts Officer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Accountant concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.14<\/b> requires that \\\"All sub-vouchers received in the PAO should be cancelled by means of a rubber stamp or in hand under the dated initials of the Accountant concerned. In the case of vouchers selected for post audit after review\/ cancellation should be attested by the A.A.O. also.\\\" The higher officer's attestation is therefore additional and confined to that class, and cancellation by the drawing officer or the Controlling Officer is expressly forbidden.\"\n  },\n  {\n    \"id\": 295,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following requirements in checking sanctions for grants-in-aid:<br>1. That the sanction has been accorded by a competent authority in terms of the relevant Delegation of Financial Powers Rules.<br>2. That the sanction is so worded that there is a specific direction for the payment of the specified amount, instead of merely conveying an approval.<br>3. That the sanction indicates invariably whether the grant is recurring or non-recurring.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.16.15(i)<\/b>, which requires it to be ensured that sanctions have been accorded by a competent authority, \\\"are so worded that there is a specific direction for the payment of the specified amount, instead of merely conveying an approval for the sanction of the grants-in-aid\\\", and \\\"indicate invariably, whether the grants-in-aid are recurring or non-recurring.\\\" A Register of Payment of Grants-in-aid is maintained in Form CAM-28.\"\n  },\n  {\n    \"id\": 296,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The Register of Payment of Grants-in-aid is required to be maintained in:\",\n    \"options\": [\n      \"Form CAM-24\",\n      \"Form CAM-28\",\n      \"Form CAM-29\",\n      \"Form CAM-30\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Form CAM-28<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.15(ii)<\/b> provides that \\\"A 'Register of Payment of Grants-in-aid' shall be maintained in Form CAM-28. The form would be maintained in the PFMS.\\\" The neighbouring forms serve distinct purposes: Loan Registers are kept in Form CAM-29 (<b>Para 2.16.17(ii)<\/b>), the Register and Broadsheet of long term advances in Form CAM-30 (<b>Para 2.16.18(v)<\/b>), and the Establishment Check Register in Form CAM 24. The form \\\"would be maintained in the PFMS\\\", and scholarship bills are posted in the same register except for the column meant for watching receipt of Utilisation Certificates (<b>Para 2.16.16(iii)<\/b>).\"\n  },\n  {\n    \"id\": 297,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where the power of sanctioning grants-in-aid is delegated subject to previous fulfilment by the grantee of certain conditions, and the sanctioning order quotes the relevant rules, the bill should ordinarily be accepted on:\",\n    \"options\": [\n      \"the countersignature of the Controlling Officer of the sanctioning authority\",\n      \"the expressed or implied certificate of the sanctioning authority\",\n      \"independent verification by the Pay and Accounts Officer of those conditions\",\n      \"a utilisation certificate furnished in advance by the grantee institution\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the expressed or implied certificate of the sanctioning authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.15(iii)<\/b> provides that in such cases, of which grants to educational institutions satisfying specified standards is the illustration given, \\\"if the orders sanctioning the grant quote the relevant rules, such bill should ordinarily be accepted on the expressed or implied certificate of the sanctioning authority that the prescribed conditions have been fulfilled.\\\" A utilisation certificate is a post-payment safeguard watched through the register, not a pre-condition.\"\n  },\n  {\n    \"id\": 298,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The extent of the check of the expenditure from a grant-in-aid by the grantee depends on:\",\n    \"options\": [\n      \"whether the grantee is a public or a private institution\",\n      \"whether the grant is conditional or unconditional\",\n      \"whether the grant is recurring or non-recurring\",\n      \"the amount of the grant sanctioned\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - whether the grant is conditional or unconditional<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.15(iv)<\/b> states that \\\"The extent of the check of the expenditure from a grant-in-aid by the grantee depends on whether the grant is conditional or unconditional. Where no condition is attached to a grant, no enquiry should be made as to the manner in which the grant is utilised by the grantee.\\\" Whether a grant is recurring or non-recurring is a separate particular which the sanction must invariably indicate under clause (i)(c).\"\n  },\n  {\n    \"id\": 299,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Except in special circumstances, grants are not to be paid in excess of the actual requirements of the grantee for the financial year, and for a period of:\",\n    \"options\": [\n      \"one year from the close of the financial year of sanction\",\n      \"one year from the date of issue of the letter sanctioning the grant\",\n      \"six months from the date of issue of the letter sanctioning the grant\",\n      \"two years from the date of issue of the letter sanctioning the grant\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - one year from the date of issue of the letter sanctioning the grant<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.15(iv)<\/b> requires it to be watched \\\"that grants are not, except in special circumstances, paid in excess of actual requirements of the grantee for the financial year, for the period of one year from the date of issue of the letter sanctioning the grant and that any general or special orders for releasing a particular grant in instalments are complied with.\\\" The period therefore runs from the date of the sanction letter and not from the close of the year.\"\n  },\n  {\n    \"id\": 300,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following as constituting the check by numbers of stipends and scholarships:<br>1. That the sanctioned scale is not exceeded.<br>2. That there is no excess over the total amount sanctioned for the scholarship.<br>3. That the scholarships are drawn only for the period for which they are sanctioned.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.16.16(i)<\/b>. The check by numbers is prescribed \\\"In the case of those stipends and scholarships which are considered to be important in view of their value or governing conditions or other similar considerations\\\", and clause (ii) requires in addition that the bills be drawn in accordance with the relevant Rules and that the necessary certificates of fulfilment of the prescribed conditions be furnished.\"\n  },\n  {\n    \"id\": 301,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Scholarship bills are required to be posted in the same register as grants-in-aid, except for the column meant for watching:\",\n    \"options\": [\n      \"the total amount sanctioned for the scholarship\",\n      \"the receipt of Utilisation Certificates\",\n      \"the period for which the scholarship is sanctioned\",\n      \"the sanctioned scale of the scholarship\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the receipt of Utilisation Certificates<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.16(iii)<\/b> provides that such bills \\\"should be posted in the register in Form CAM-28 in the same manner as Register of Grants-in-aid except for the column meant for watching receipt of Utilisation Certificates.\\\" The exception follows from the nature of the payment, the utilisation certificate being watched only where conditions are attached to a grant (<b>Para 2.16.15(iv)<\/b>). The register itself is the \\\"'Register of Payment of Grants-in-aid' shall be maintained in Form CAM-28\\\", maintained on the payment platform.\"\n  },\n  {\n    \"id\": 302,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the pre-check of a loan or advance bill:<br>1. It should be seen that the amount claimed is in accordance with the sanction order.<br>2. It should be seen that the conditions to be fulfilled before payment, if any, are actually fulfilled and a certificate to that effect is recorded on the bill.<br>3. Any unusual condition included in the sanction, such as remission of interest in an individual case, may be passed without enquiry.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.17(i)<\/b> supports the first two limbs. The third limb reverses the opening of the same clause, under which \\\"the sanctions should be examined and the reasons for any unusual conditions included therein, if any e.g., remission of interest in an individual case, should be enquired.\\\" The paying officer must also \\\"exercise a close watch over repayment of principal and realisation of interest.\\\"\"\n  },\n  {\n    \"id\": 303,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following matters to which special attention is to be directed in reviewing outstanding loans and advances:<br>1. Irregularities in payments<br>2. Acknowledgement of balances<br>3. Unrealizable and doubtful assets<br>4. Availability of budget under the object head<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Only three<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.17(i)<\/b> names the first three, providing that \\\"In reviewing the outstanding loans and advances, special attention should be directed to irregularities in payments, acknowledgement of balances and unrealizable and doubtful assets.\\\" Budget availability is a matter for the check against provision of funds at the time of passing the bill (<b>Para 2.6.7<\/b>) and does not arise in a review of loans already outstanding.\"\n  },\n  {\n    \"id\": 304,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The responsibility for calculation of interest on interest bearing advances recoverable from a loanee Government servant rests with:\",\n    \"options\": [\n      \"the Principal Accounts Office of the Ministry\",\n      \"the Head of Office or Drawing and Disbursing Officer\",\n      \"the Pay and Accounts Officer\",\n      \"the Assistant Accounts Officer of the paying office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Head of Office or Drawing and Disbursing Officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.17(iii)<\/b> places that responsibility on \\\"the head of office\/drawing and disbursing officer both for gazetted and non-gazetted Government servants\\\", who are also \\\"responsible for obtaining mortgage bonds and agreements and ensuring that necessary insurance, as required under the rules, is obtained.\\\" The paying officer's role under clause (iv) is confined to checking the correctness of the interest recovered and confirming the balances shown in the recovery schedules.\"\n  },\n  {\n    \"id\": 305,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"In respect of loans and advances to Government servants, the Pay and Accounts Officer is responsible for:\",\n    \"options\": [\n      \"ensuring that the necessary insurance required under the rules is obtained\",\n      \"checking the correctness of the interest recovered and confirming the balances in the recovery schedules\",\n      \"calculating the interest recoverable on interest bearing advances\",\n      \"obtaining mortgage bonds and agreements from the loanee\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - checking the correctness of the interest recovered and confirming the balances in the recovery schedules<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.17(iv)<\/b> makes that officer responsible for \\\"(a) checking the correctness of the interest recovered by the drawing and disbursing officer, and (b) confirmation of the correctness of the balances as shown in the recovery schedules and pointing out discrepancy, if any, to the concerned drawing and disbursing officer.\\\" The three traps all belong to the head of office or drawing officer under clause (iii), which also covers the insurance required under the rules.\"\n  },\n  {\n    \"id\": 306,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Long term advances to Government servants, for the purposes of the prescribed checks, are those recoverable in not less than:\",\n    \"options\": [\n      \"thirty-six monthly instalments\",\n      \"sixty monthly instalments\",\n      \"one hundred and twenty monthly instalments\",\n      \"twenty-four monthly instalments\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - sixty monthly instalments<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.18<\/b> is headed \\\"LONG TERM ADVANCES TO GOVERNMENT SERVANTS (ADVANCES RECOVERABLE IN NOT LESS THAN 60 MONTHLY INSTALMENTS)\\\", and clause (i) requires that \\\"Advances drawn must be checked in full.\\\" The recovery of such advances \\\"should commence with the first issue of pay, leave salary or subsistence allowance as the case may be after the advance is drawn\\\" under clause (ii). Clause (i) requires that \\\"Advances drawn must be checked in full\\\", and clause (iv) provides that \\\"The H.B.A. Rules shall govern the grant of HBA.\\\"\"\n  },\n  {\n    \"id\": 307,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following checks in respect of long term advances to Government servants:<br>1. That every advance has been sanctioned by the competent authority in accordance with the rules governing it.<br>2. That the amount drawn does not exceed the amount sanctioned and permissible under the rules.<br>3. That the certificate regarding availability of funds is issued by the competent authority after the sanction has been issued.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.18(i)<\/b> supports the first two limbs through clauses (a) and (b). The third limb reverses the sequence fixed by clause (g), which requires \\\"that the certificates regarding availability of funds have been issued by the competent authority before issue of sanction and incorporated therein.\\\" The same provision further requires that repayments be regularly made and that neglected or irregular repayment be reported to the sanctioning authority.\"\n  },\n  {\n    \"id\": 308,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"A statement of outstanding balances of long term advances is furnished to the Drawing and Disbursing Officer with the observation that non-receipt of comments within a stated period will be treated as acceptance of the balance, that period being:\",\n    \"options\": [\n      \"one month\",\n      \"two months\",\n      \"three months\",\n      \"six months\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - two months<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.18(i)(e)<\/b> requires it to be seen \\\"that the balance outstanding at the close of each financial year is communicated to and accepted by the Government servant. For this purpose, a statement of outstanding balances should be furnished to the DDO concerned with the observation that non-receipt of any comments within two months would be treated as acceptance of balance by the DDO\/Govt. servant concerned.\\\"\"\n  },\n  {\n    \"id\": 309,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding advances to Government servants:<br>1. Recovery of the advance is to commence with the first issue of pay, leave salary or subsistence allowance after the advance is drawn.<br>2. A certificate of the sanctioning authority that the prescribed agreement has been signed and found in order must be attached to the bill for drawal of Motor Car Advance.<br>3. Recovery is to commence only after the mortgage bond has been registered.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.18<\/b> supports the first two limbs through clauses (ii) and (iii), the agreement being that \\\"in Form II or Form III of Compendium of Rules on Advances, as the case may be\\\". The third limb introduces a condition the paragraph does not impose; recovery commences with the first issue of pay after drawal, obtaining the mortgage bond being a separate responsibility of the Head of Office under <b>Para 2.16.17(iii)<\/b>.\"\n  },\n  {\n    \"id\": 310,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the Register and Broadsheet of advances for house building and motor car and interest thereon:<br>1. It is maintained by the Pay and Accounts Office in Form CAM-30, separate pages being allotted for various offices.<br>2. Recoveries effected from establishment bills are noted on the basis of the schedule of recoveries and totalled every month, and agreed with the ledger figures in the Compilation Section.<br>3. The monthly verification indicating progressive differences and their reconciliation is submitted to the Pay and Accounts Officer by the 20th of the month immediately following.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.18(v)<\/b> supports the first two limbs, discrepancies being \\\"noted and analysed on separate pages set apart at the end of the register\\\" until resolved. The third limb advances the due date: the verification \\\"shall be submitted to the Pay and Accounts Officer every month by 20th of the second succeeding month\\\", not of the month immediately following. Separate pages are allotted \\\"to record advances sanctioned to Government servants in various offices\\\", and discrepancies are analysed on pages set apart at the end of the register until reconciled.\"\n  },\n  {\n    \"id\": 311,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding procurement of goods and services by Ministries and Departments:<br>1. Procurement through the Government e-Marketplace is mandatory for goods and services available on that platform.<br>2. Where the goods and services are not available on that platform, a non-availability certificate from it may be enclosed along with the bill.<br>3. Where goods available on that platform are to be procured from the open market, the approval of the Head of the Accounting Organisation is required.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.19.1<\/b> supports the first two limbs. The third limb names the wrong authority: where a procuring entity wishes to procure from the open market goods available on that platform \\\"without following Rule 149 of GFR-2017 as amended from time to time, then approval of Secretary in consultation with FA is required based on recommendation of Standing Committee on GeM.\\\" The platform obligation itself rests on \\\"provisions contained in GFR-2017 and instructions issued by Ministry of Finance\/Cabinet Secretariat from time to time.\\\"\"\n  },\n  {\n    \"id\": 312,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following checks in respect of bills for purchase of stores:<br>1. That the rates mentioned in the bill agree with those shown in the contract, purchase or job order.<br>2. That certificates of quality and quantity are furnished.<br>3. That the purchases have not been split up so as to avoid the necessity of obtaining the sanction of a higher authority.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.16.19.1<\/b>, clauses (iv), (v) and (vi). The Note to that paragraph divides these checks by stage: the scrutiny at clauses (i), (ii), (iv) and (v) \\\"is to be exercised at the time of pre-check or post-check with reference to sanctions and supply orders required to be communicated to the PAOs\\\", while \\\"The checks at (iii) and (vi) above are to be exercised at the time of internal audit of records of the departmental authorities.\\\"\"\n  },\n  {\n    \"id\": 313,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"An advance payment to a supplier or service provider exceeding the limit stipulated in the General Financial Rules requires:\",\n    \"options\": [\n      \"the countersignature of the Head of the Department\",\n      \"the concurrence or approval of the Financial Adviser\",\n      \"the specific approval of the Controller General of Accounts\",\n      \"the recommendation of the Standing Committee on the Government e-Marketplace\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the concurrence or approval of the Financial Adviser<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.19.1(vii)<\/b> requires \\\"that the amount of advance payment made to Supplier\/Service provider should not exceed as stipulated in Rule 172 (1) of GFR,2017 and if it exceeds concurrence\/ approval of FA of Ministry\/Department is required.\\\" The same clause requires that \\\"adequate safeguards in the form of Bank Guarantee, etc. are obtained as required in Rule 172 (l) of GFR,2017.\\\" The limit is prescribed by <b>Rule 172(1) of GFR, 2017<\/b>, and safeguards \\\"in the form of Bank Guarantee, etc.\\\" are required to be obtained alongside.\"\n  },\n  {\n    \"id\": 314,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following checks in respect of bills for procurement of goods and services:<br>1. That manpower and other service provider claims are supported with relevant papers with reference to the contract, such as copies of the statutory challans and invoices.<br>2. That the vendor name is matched with the account holder in the platform bills.<br>3. That liquidated damages for delay in delivery of goods are recovered separately by the department and not deducted from the bill.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.19.1<\/b> supports the first two limbs through clauses (viii) and (ix). The third limb reverses clause (xii), which requires \\\"that Liquidated Damages (LD) for delay in delivery of Goods is deducted from the bill in GeM.\\\" Clause (x) adds a further check, namely \\\"that TDS under section l94J of IT is deducted on account of professional\/Technical Services.\\\" Clause (xi) requires \\\"that stock entry of items is mentioned as per Rule 208 (iii) of GFR-2017.\\\"\"\n  },\n  {\n    \"id\": 315,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"For all contracts placed through the Government e-Marketplace, payment to sellers and service providers must be released:\",\n    \"options\": [\n      \"online only after the receipt of a non-availability certificate\",\n      \"online only, against the electronic bill so generated\",\n      \"either online or offline, at the option of the Drawing and Disbursing Officer\",\n      \"offline where the bill has been digitally signed by the Drawing and Disbursing Officer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - online only, against the electronic bill so generated<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.19.1(xiii)<\/b> requires \\\"that for all contracts placed through GeM, the payment through PFMS to all sellers\/service providers must be released online only against e-bill generated on GeM. No offline payment should be made in such cases to avoid double payment\\\". The prohibition is thus directed at a specific risk, namely double payment, and admits of no option in the drawing officer.\"\n  },\n  {\n    \"id\": 316,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following certificates required to be recorded in a bill for procurement:<br>1. A certificate of the competent authority, where goods are purchased or services procured without quotation.<br>2. A certificate of the Local Purchase Committee, in the cases prescribed.<br>3. A certificate of physical verification of the stores by the departmental accounting organisation.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.19.1(xiv)<\/b> supports the first two limbs, referring to Rules 154 and 155 of the General Financial Rules respectively. The third limb reverses <b>Para 2.16.19.2<\/b>, under which \\\"the departmental accounting organisation (including internal Audit) is not required to maintain the numerical and value accounts of stores or to conduct physical verification of stores and stock.\\\" The certificate of the competent authority answers to <b>Rule 154<\/b> and that of the Local Purchase Committee to <b>Rule 155 of GFR-2017<\/b>, the two covering purchases without quotation and through such a Committee respectively.\"\n  },\n  {\n    \"id\": 317,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The responsibility for maintaining numerical and value accounts of stores and for undertaking the physical verification of stores rests with:\",\n    \"options\": [\n      \"the Principal Accounts Office\",\n      \"the departmental officers\",\n      \"the Pay and Accounts Office\",\n      \"the Internal Audit Wing of the Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the departmental officers<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.19.2<\/b> provides that \\\"According to Chapter 7 of GFR,2017, the responsibility of maintaining numerical and value accounts of stores and undertaking the physical verification of stores is that of the departmental officers.\\\" The reason for excluding the accounting organisation appears in the same paragraph, since \\\"The rules prohibit physical verification of stores by persons not conversant with the classification, nomenclature and technique of verification of the particular classes of stores.\\\"\"\n  },\n  {\n    \"id\": 318,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following matters to be ensured during internal check in relation to physical verification of stores:<br>1. That a certificate of physical verification is recorded periodically by the responsible authority and that the system of verification adopted is adequate and proper.<br>2. That the staff employed for physical verification are independent of those responsible for the physical custody of the stores or for keeping accounts thereof.<br>3. That excesses and shortages found on physical verification are properly investigated and adjusted or written off under orders of the competent authority.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.16.19.2<\/b>. The independence requirement is the safeguard that gives the verification its value, and the paragraph reads together with the exclusion of the accounting organisation from conducting the verification itself, so its role is confined to satisfying itself that the departmental system is adequate and that its results are acted upon. The paragraph requires it to be ensured \\\"that excesses and shortages found on physical verification are properly investigated and adjusted or written off under orders of competent authority.\\\"\"\n  },\n  {\n    \"id\": 319,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following duties of the Pay and Accounts Officer during internal check where a 'period' or 'value' account of stores is maintained:<br>1. That the stores are priced with reasonable accuracy and the rates are reviewed from time to time and correlated with market price.<br>2. That the numerical balance of stock materials is reconcilable with the total of the value balances at the rates applicable to various classes of stores.<br>3. That steps are taken for the adjustment of profits or losses due to revaluation, stock taking or other causes.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.16.19.3<\/b>. Clause (ii) additionally requires that \\\"the value accounts tally with the accounts of works and of departments connected with the stores transactions\\\" and \\\"that the total of the value account tallies with the outstanding amount in the general accounts.\\\" These duties arise only where such an account is in fact maintained. These duties arise only where such an account is in fact maintained, and are discharged \\\"during internal check\\\" rather than at the stage of pre-check of a bill.\"\n  },\n  {\n    \"id\": 320,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Arrange the following stages of procurement through the Government e-Marketplace and processing of the bill in the correct order:<br>1. Issue of a sanction order by the Ministry for placing a supply order on the portal<br>2. Blocking of the required amount in the relevant Budget heads on the payment platform<br>3. Generation of the bill on the portal and its transmission to the payment platform by the Drawing and Disbursing Officer after making the necessary deductions<br>4. Examination of the bill in the Pay and Accounts Office at three levels\",\n    \"options\": [\n      \"1 - 3 - 2 - 4\",\n      \"3 - 1 - 2 - 4\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.19.4<\/b> fixes the sequence. On the sanction order being issued and the supply order placed, \\\"the required amount in the relevant Budget heads gets blocked in PFMS. This would be contingent on sufficient budget being available for the DDO.\\\" Thereafter \\\"the bill is generated in GeM portal\\\", the drawing officer making deductions relating to liquidated damages and delay in services and pushing the bill to the platform, where it is examined at the three levels as for other bills.\"\n  },\n  {\n    \"id\": 321,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where the Drawing and Disbursing Officer does not apply his digital signature to a bill generated on the Government e-Marketplace, the position is that:\",\n    \"options\": [\n      \"the Pay and Accounts Officer applies his own digital signature in substitution\",\n      \"the manual bill would also accompany the bill sent in the system\",\n      \"the bill is returned to the portal for regeneration\",\n      \"payment is made offline against the portal invoice\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the manual bill would also accompany the bill sent in the system<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.19.4(iv)<\/b> provides that \\\"The manual bill would also accompany to the PAO as is being done for other types of payments along with the bill generated and sent in the system, if DDO does not apply DSC.\\\" Offline payment is expressly barred for contracts placed through that platform \\\"to avoid double payment\\\" (<b>Para 2.16.19.1(xiii)<\/b>). The bill is otherwise \\\"examined in the Pay and Accounts Office at three levels (DH, AAO and Pay and Accounts Officer) as is done for other bills\\\" before it is passed for payment.\"\n  },\n  {\n    \"id\": 322,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Sanction for an advance or a withdrawal from the General Provident Fund is required to be issued with the approval of:\",\n    \"options\": [\n      \"the Drawing and Disbursing Officer\",\n      \"the Competent Authority\",\n      \"the Pay and Accounts Officer\",\n      \"the Head of the Accounting Organisation\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Competent Authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.20.2(ii)<\/b> requires that \\\"Sanction for GPF advances or withdrawal should be in conformity with GPF rules and the same must be issued with the approval of Competent Authority.\\\" The paying office's role is one of check: under clause (i) \\\"The GPF advance bills are supported by GPF ledger statement on PFMS\\\", and <b>Para 2.16.20<\/b> requires entries in the Service Book, the terminal benefit register and the Final payment register.\"\n  },\n  {\n    \"id\": 323,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Pension papers along with the service book, complete in all respects, are required to be sent by the Head of Office to the Pay and Accounts Office before the date of retirement on superannuation by:\",\n    \"options\": [\n      \"two months\",\n      \"three months\",\n      \"four months\",\n      \"six months\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - four months<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.20.1(i)<\/b> requires that the \\\"Head of Office should send pension papers along with service book complete in all respect to PAO four (04) months before date of retirement on superannuation as per CCS (Pension) Rules, 2021 and service verification entries should be made in the service book.\\\" The qualifying service certificate is separately to be issued by that officer in consultation with the paying office within the time prescribed by the Rules.\"\n  },\n  {\n    \"id\": 324,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The qualifying service certificate is required to be issued to a Government servant by the Head of Office:\",\n    \"options\": [\n      \"after verification by the Internal Audit Wing of the Ministry\",\n      \"in consultation with the Pay and Accounts Office concerned\",\n      \"in consultation with the Principal Accounts Office\",\n      \"with the approval of the Financial Adviser\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - in consultation with the Pay and Accounts Office concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.20.1(ii)<\/b> requires that the certificate \\\"must be issued by Head of Office to government servant in consultation with PAO on time prescribed in Rule 32 of CCS (Pension) Rules, 2021 to avoid any recovery of excess payment on account of wrong pay fixation at the time of retirement.\\\" The purpose of the consultation is therefore preventive, avoiding an excess payment that would otherwise have to be recovered after retirement.\"\n  },\n  {\n    \"id\": 325,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the check of pension and other retirement bills:<br>1. The leave account should be properly entered in the service book.<br>2. Errors in the calculation of gratuity and commuted pension, and mismatch in details such as date of birth and identification mark, should be avoided.<br>3. A mismatch between the data uploaded on the pension processing portal and the manual papers is acceptable where the manual papers are complete.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.20.1<\/b> supports the first two limbs through clauses (iii) and (iv), the details there listed including \\\"DOB, Identification Mark, Spouse Name, PAN No., Aadhaar No. etc.\\\" The third limb reverses the closing sentence of clause (iv), namely that \\\"There should be no mismatch between data uploaded in Bhavishya and manual papers including PFMS data.\\\" The pension papers themselves are to reach the paying office \\\"four (04) months before date of retirement on superannuation\\\", complete in all respects (<b>Para 2.16.20.1(i)<\/b>).\"\n  },\n  {\n    \"id\": 326,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding bills relating to the National Pension System:<br>1. Such bills are supported by the subscriber statement.<br>2. Deduction of a subscriber contribution from salary without allotment of the permanent retirement account number is permissible pending allotment.<br>3. The bill towards payment of the Government contribution must be preferred to the Pay and Accounts Office along with the pay bill on time.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.20.2<\/b> supports the first and third limbs through clauses (iii) and (v). The second limb reverses clause (iv), under which \\\"NPS subscriber contribution deducted from salary without allotment of PRAN number which should be discouraged.\\\" The requirement in clause (v) accords with <b>Para 2.16.1(xviii)<\/b>, which requires the Government contribution bills to be drawn along with the pay bills. Recovery itself must begin \\\"from the 1st salary of newly recruited employees covered under NPS.\\\"\"\n  },\n  {\n    \"id\": 327,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Ordinarily the Pay and Accounts Officer would not enter into the issue of contractual terms and their genuineness unless:\",\n    \"options\": [\n      \"the contract provides for a price variation clause\",\n      \"prima facie they appear to be detrimental to the interest of Government\",\n      \"the value of the contract exceeds the prescribed monetary limit\",\n      \"the contract has been entered into without open invitation of tenders\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - prima facie they appear to be detrimental to the interest of Government<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.21(iii)<\/b> provides that \\\"The PAO would normally not get into the issue of contractual terms and their genuineness unless prima facie it appears to be detrimental to Government's interest. While processing the payments, PAO will look into the signed contracts and fulfilment of terms and conditions of the contract before releasing payment.\\\" The fundamental principles that follow are \\\"primarily for executive authorities to keep in mind while entering into contracts.\\\"\"\n  },\n  {\n    \"id\": 328,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following fundamental principles laid down for authorities entering into contracts involving expenditure from the Consolidated Fund of India:<br>1. The terms of a contract must be precise and definite, and there must be no room for ambiguity or misconception.<br>2. Standard forms of contract should be adopted wherever possible, the terms being subjected to adequate prior scrutiny.<br>3. The terms of a contract once entered into may be materially varied by the contracting officer without any further consent.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.21(iii)<\/b> supports the first two limbs through clauses (a) and (c). The third limb reverses clause (d), namely that \\\"The terms of a contract once entered into should not be materially varied without the previous consent of the competent financial authority.\\\" Clause (e) applies the same safeguard to any contract \\\"involving an uncertain or indefinite liability or any condition of an unusual character.\\\"\"\n  },\n  {\n    \"id\": 329,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following fundamental principles of contract:<br>1. Whenever practicable and advantageous, contracts should be placed only after tenders have been openly invited, reasons being recorded where the lowest tender is not accepted.<br>2. In selecting the tender to be accepted, the financial status of the individuals and firms tendering must be taken into consideration in addition to all other relevant factors.<br>3. Where a formal written contract is not made, an order for supplies may be placed without any written agreement as to price.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.21(iii)<\/b> supports the first two limbs through clauses (f) and (g). The third limb reverses clause (h), which requires that \\\"Even in cases where a formal written contract is not made, no order for supplies, etc., should be placed without at least a written agreement as to price.\\\" Clause (i) further requires provision \\\"for safeguarding Government property entrusted to a contractor.\\\"\"\n  },\n  {\n    \"id\": 330,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where a contract is likely to endure for a period of more than five years, it should wherever feasible include a provision for an unconditional power of revocation or cancellation by Government at any time after the expiry of a notice of:\",\n    \"options\": [\n      \"one month\",\n      \"three months\",\n      \"six months\",\n      \"one year\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - six months<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.21(iii)(j)<\/b> provides that such a contract \\\"should, wherever feasible include a provision for an unconditional power of revocation or cancellation by Government at any time after the expiry of six months notice to that effect.\\\" The power so reserved is unconditional, and the requirement is one of the fundamental principles laid down for the guidance of authorities entering into contracts involving expenditure from the Consolidated Fund of India. The principle sits alongside clause (i), which requires that \\\"Provision must be made in contracts for safeguarding Government property entrusted to a contractor.\\\"\"\n  },\n  {\n    \"id\": 331,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Copies of contracts and agreements for purchases entered into by civil departments are required invariably to be obtained and examined where the value reaches:\",\n    \"options\": [\n      \"\u20b95,00,000 and above\",\n      \"\u20b910,00,000 and above\",\n      \"\u20b925,00,000 and above\",\n      \"\u20b950,00,000 and above\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - \u20b925,00,000 and above<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.21(v)<\/b> requires that \\\"Copies of all contracts and agreements for purchases of the value of \u20b9 25,00,000 and above entered into by civil departments should invariably be obtained and examined, and the payments regulated in accordance with them\\\", referring to Rule 225(xiii) of the General Financial Rules, 2017. Deviation from a contract requires the approval of an authority not subordinate to that required for the original contract.\"\n  },\n  {\n    \"id\": 332,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding deviations from and payments outside a contract:<br>1. A deviation from a contract requires the approval of an authority not subordinate to that required for the original contract.<br>2. Payments outside the terms of the contract or in excess of contract rates are not to be made without the consent of the competent financial authority.<br>3. Where payments included in contingent bills are made at contract rates not required to be communicated to the Pay and Accounts Officer, no certificate need be obtained.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.21<\/b> supports the first two limbs through clause (iv). The third limb reverses clause (vi), under which in such cases \\\"a certificate should be obtained from the competent authority to the effect that the claim is correct with reference to such contract rates.\\\" The paying officers also have power to examine contracts and to bring irregularities to the notice of the proper authority under clause (iii)(k).\"\n  },\n  {\n    \"id\": 333,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following checks on contracts, agreements and tenders:<br>1. That the particulars regarding quantity and rates are furnished and the prices stipulated are firm.<br>2. That there is no omission of any important clause such as the date and place of delivery, despatch instructions or the name of the consignee.<br>3. That the contract has been signed for and on behalf of the President of India.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.16.22(i)<\/b>, clauses (a), (b) and (e). The same clause (a) requires that \\\"Particulars of the contracts providing the price variation clause or provisional rates, should be carefully examined\\\", and the <b>Note<\/b> to clause (c) requires that in copies of Acceptances of Tender and Supply Orders \\\"all the sheets containing rates, prices and other important conditions should be signed in ink by the purchasing officer concerned.\\\"\"\n  },\n  {\n    \"id\": 334,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where the signature on a supply order is that of an authority not competent to enter into the contract, the requirement is that:\",\n    \"options\": [\n      \"the bill is passed provisionally and the amount kept under objection\",\n      \"the contract is treated as void and the payment declined\",\n      \"a certificate of approval by the competent authority is recorded on the order\",\n      \"the order is returned to the department for signature by the competent authority\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - a certificate of approval by the competent authority is recorded on the order<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.22(i)(c)<\/b> requires it to be seen that the contract \\\"is signed by an authority which is competent to enter into the contract\\\", and provides that in the contrary case \\\"a certificate to the effect that the purchase has been approved by the competent authority, is recorded thereon mentioning also the designation of the authority whose approval has been obtained.\\\" The defect is therefore curable by a certificate rather than fatal to the payment.\"\n  },\n  {\n    \"id\": 335,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"A vague provision in a contract such as 'tax will be paid, if legally leviable' is required to be:\",\n    \"options\": [\n      \"referred to the Ministry of Law for an opinion before the bill is passed\",\n      \"allowed, subject to recovery of any excess at the time of final settlement\",\n      \"objected to, definite terms as to the tax payable being called for\",\n      \"accepted, the rate of tax being determined by the Pay and Accounts Officer at the time of payment\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - objected to, definite terms as to the tax payable being called for<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.22(i)(d)<\/b> requires that the provision for payment of tax be checked against the instructions issued by Government from time to time, and that \\\"Vague provisions, such as, ' tax will be paid, if legally leviable' should be objected to and the contracting officers asked to state in definite terms whether tax, etc. are payable and if so at what rate and on what amount.\\\" The requirement mirrors the fundamental principle that contract terms must be precise and definite. The requirement mirrors clause (a) of the fundamental principles, under which \\\"The terms of a contract must be precise and definite, and there must be no room for ambiguity or misconception therein.\\\"\"\n  },\n  {\n    \"id\": 336,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"All contracts and agreements required to be checked are to be reviewed in the first instance by:\",\n    \"options\": [\n      \"the Pay and Accounts Officer\",\n      \"the Head of the Accounting Organisation\",\n      \"the Assistant Accounts Officer\",\n      \"the Accountant conducting the check\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Assistant Accounts Officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.22(ii)<\/b> provides that such contracts \\\"should be reviewed by the AAO and submitted to the Pay and Accounts Officer for further review. Before checking purchase bills, the Pay and Accounts Officer should satisfy himself that the sanctions and agreements were properly checked and bear suitable endorsement of check and review.\\\" The review is therefore two-tiered, the endorsement of check being the condition precedent to checking the purchase bills.\"\n  },\n  {\n    \"id\": 337,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following cases which are to be scrutinised carefully wherever needed:<br>1. Inclusion of any new item of expenditure not originally contemplated in a contract<br>2. Extension in the date of delivery in a contract where higher prices have been allowed on account of early delivery of stores<br>3. Compensation allowed to firms in respect of contracts<br>4. Any extraordinary stipulation in a contract, even if it is sanctioned by Government<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - All four<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.22(iii)<\/b> lists all four among the cases warranting careful scrutiny, together with \\\"any special and apparently objectionable procedure of purchase, inspection and payment sanctioned by Government etc\\\". The inclusion of items sanctioned by Government shows that the sanction of a superior authority does not by itself remove the case from the field of scrutiny. The list closes with \\\"all contracts on cost plus profit basis\\\", \\\"all contracts with private firms to act as Government stockists\\\" and \\\"all sanctions to ex-gratia payments.\\\"\"\n  },\n  {\n    \"id\": 338,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the execution of major, minor, repair and original works:<br>1. Such works are to be executed in accordance with the financial powers delegated to the Head of Department or Head of Office.<br>2. Beyond the powers delegated to the Head of Department, the concurrence of the Internal Finance Division and the approval of the Secretary are required.<br>3. The name of the Pay and Accounts Office and of the Drawing and Disbursing Officer need not be mentioned in the sanction order proposed for a Letter of Authorisation.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.23<\/b> supports the first two limbs through clause (i), the works being executed as per Chapter 5 of the General Financial Rules. The third limb reverses clause (iii), which requires that those names \\\"should be clearly mentioned in the sanction order proposed to be issued for Letter of Authorization (LoA) in favour of CPWD along with correct object head of account to avoid any adverse comments of audit on misclassification of expenditure at later stage.\\\"\"\n  },\n  {\n    \"id\": 339,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where a work is executed by an agency other than the Central Public Works Department, the final payment is required to be made on the basis of a certificate that:\",\n    \"options\": [\n      \"the concurrence of the Internal Finance Division has been obtained\",\n      \"the Letter of Authorisation has been issued in favour of the executing agency\",\n      \"the work has been executed as per the specifications in the contract\",\n      \"the expenditure has been booked under the correct object head of account\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the work has been executed as per the specifications in the contract<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.23(iv)<\/b> provides that in such a case the work order or contract \\\"indicating payment terms and other terms and conditions of contract issued to the agency should be provided with bill. Final payment should be made on the basis of the certificate that the work has been executed as per specifications laid down in Contract\/Agreement\/work order.\\\" A Letter of Authorisation belongs to the alternative route, namely execution through the public works department.\"\n  },\n  {\n    \"id\": 340,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Before making a payment on a bill for refund of revenue, the Pay and Accounts Officer is required to:\",\n    \"options\": [\n      \"confirm that the refund is covered by budget provision under the relevant object head\",\n      \"obtain a certificate of the departmental officer that the amount was credited in error\",\n      \"verify the original credit from his records and note the refund against it\",\n      \"obtain the sanction of the competent authority for the refund in each case\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - verify the original credit from his records and note the refund against it<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.24<\/b> provides that such bills \\\"should be presented to the concerned PAOs to whom the departmental officers are linked. The PAO will, before making payments, verify the original credit from his records and also keep a note of the refund against the original credit.\\\" The procedure otherwise continues to be governed by Rule 22(1) to (4) of the Rules of 2022 read with the Subsidiary Instructions thereto.\"\n  },\n  {\n    \"id\": 341,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Bills paid by Drawing and Disbursing Officers having cheque drawing powers are subjected by the Pay and Accounts Officer to:\",\n    \"options\": [\n      \"internal audit by the Internal Audit Wing\",\n      \"review by the supervisory Controller of Accounts\",\n      \"post checks\",\n      \"pre-check in the ordinary manner\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - post checks<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.17<\/b> provides that \\\"In the case of bills paid without PAO pre-check by the DDOs having cheque drawing powers, the PAO will exercise post checks to ensure that the payments have been made adhering to financial propriety and applicable rules and regulations.\\\" The essential checks are not displaced, clause (ii) requiring that \\\"The checks of various categories of bills shall also be kept in mind at the time of conducting post-check of vouchers.\\\"\"\n  },\n  {\n    \"id\": 342,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Under the Merged DDO Scheme, the functional and day-to-day administrative control of the Cash Branch or Drawing and Disbursing Officer at the secretariat level vests in:\",\n    \"options\": [\n      \"the Financial Adviser of the Ministry\",\n      \"the Principal Accounts Officer of the Ministry\",\n      \"the Head of the Accounting Organisation concerned\",\n      \"the Chief Accounting Authority of the Ministry\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Head of the Accounting Organisation concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.18<\/b> provides that under the Scheme, which came into being under the Department of Expenditure's Office Memorandum of 12th February, 1986, such control \\\"in each Ministry\/Department except the Ministry of External Affairs, would vest in the respective Head of Accounting Organization.\\\" That officer exercises in relation to the merged offices all financial powers vested in him as Head of the Department or Head of the Office.\"\n  },\n  {\n    \"id\": 343,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the Merged DDO Scheme:<br>1. It applies to every Ministry and Department without exception.<br>2. The records maintained by the merged offices become full-fledged accounts records, eliminating the need for duplicate accounts records in the Pay and Accounts Office.<br>3. The merged office functions as a normal Drawing and Disbursing Officer and maintains Provident Fund accounts and issues Fund statements.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.18<\/b> supports the second and third limbs. The first limb overlooks the express carve-out, the Scheme applying \\\"in each Ministry\/Department except the Ministry of External Affairs\\\". The same paragraph adds that for the Provident Fund such an office will \\\"otherwise discharge all functions of a PAO, except for payment of GPF which will be invariably submitted to the PAO.\\\" The Scheme came into being under the Department of Expenditure's Office Memorandum of 12th February, 1986, the control vesting \\\"in the respective Head of Accounting Organization.\\\"\"\n  },\n  {\n    \"id\": 344,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"In respect of the General Provident Fund, a merged Drawing and Disbursing Officer discharges all the functions of a Pay and Accounts Office except:\",\n    \"options\": [\n      \"issue of Fund statements, which rests with the Pay and Accounts Office\",\n      \"final withdrawal from the Fund, which requires the sanction of the Financial Adviser\",\n      \"payment of the Fund, which is invariably submitted to the Pay and Accounts Office\",\n      \"maintenance of the Fund accounts, which rests with the Principal Accounts Office\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - payment of the Fund, which is invariably submitted to the Pay and Accounts Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.18<\/b> provides that such an office \\\"will function as normal DDO and maintain GPF accounts and issue GPF statements. For GPF they will otherwise discharge all functions of a PAO, except for payment of GPF which will be invariably submitted to the PAO.\\\" The exception is confined to payment, the maintenance of accounts and issue of statements remaining with the merged office. That office also exercises the functions of a normal drawing officer, the Head of the Accounting Organisation exercising in relation to it \\\"all financial powers vested in them as Head of the Department\/Head of the Office.\\\"\"\n  },\n  {\n    \"id\": 345,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following actions required of the Pay and Accounts Officer at the end of the day in relation to the register of cheques:<br>1. Verification that the numbers of the cheques are serially entered in the register.<br>2. Initialling in the register to ascertain the number of cheques actually used during the day.<br>3. Adding up of the entries in the register at the end of each day.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.19.1<\/b>. The same paragraph requires that before signing a cheque for issue he \\\"should ensure that process for issue of cheque has been completed in PFMS\\\", which assists the reconciliation of the Register of Cheques Delivered and e-payment advice with the Cheque Issue register report, and that entries in the register \\\"are tallied with PFMS cheque issue report on daily basis.\\\"\"\n  },\n  {\n    \"id\": 346,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"A list of outstanding cheques is required to be prepared in the Pay and Accounts Office every month from:\",\n    \"options\": [\n      \"the outstanding cheque report of the payment platform\",\n      \"the Pay and Accounts Officer's Check Register\",\n      \"the un-ticked entries in the register of cheques\",\n      \"the payment scrolls received from the bank\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the un-ticked entries in the register of cheques<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.19.3<\/b> provides that on receipt of payment scrolls the cheque numbers are entered on the platform and ticked off in the register, and that \\\"A list of outstanding cheques should also be prepared in the PAO every month from the un-ticked entries in the register of cheques.\\\" The total is then reconciled both with the platform report and \\\"with balance in the accounts under the Major Head 8670-Cheques & Bills-Minor Head 'PAO Cheques'.\\\"\"\n  },\n  {\n    \"id\": 347,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where a cheque appears to be outstanding for an unduly long period and cannot be traced, the course prescribed is that:\",\n    \"options\": [\n      \"the amount should be written back in the accounts with the approval of the Head of the Accounting Organisation\",\n      \"the amount should be written off to the head for miscellaneous Government accounts\",\n      \"payment should be stopped and the charge representing it cancelled\",\n      \"a duplicate cheque should be issued at once in favour of the payee\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - payment should be stopped and the charge representing it cancelled<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.19.4<\/b> requires that necessary enquiries be made regarding non-encashment and that \\\"If the same cannot be traced, the payment should be stopped and the charge representing it cancelled and revise suitably the entries in the accounts against it.\\\" A duplicate cheque is issued only where the party intimates non-receipt or loss, and then only after following the prescribed procedure (<b>Para 2.19.6<\/b>).\"\n  },\n  {\n    \"id\": 348,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Particulars of cheques outstanding or remaining un-encashed as per the platform report are required to be pursued at once for tracing them where the period exceeds:\",\n    \"options\": [\n      \"one month\",\n      \"two months\",\n      \"three months\",\n      \"six months\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - three months<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.19.5<\/b> requires that \\\"The particulars of the cheques outstanding\/remaining un-encashed for more than three months as per the PFMS report should be pursued at once for tracing it.\\\" The pending cheques \\\"shall be referred to the concerned authority\/ person etc. for finding out whether the cheque has been got encashed and if so, they shall be asked to furnish the date of encashment along with other requisite particulars.\\\"\"\n  },\n  {\n    \"id\": 349,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where the efforts of the Pay and Accounts Officer to trace a cheque have failed after one year, the matter is required to be reported to the Head of the Accounting Organisation with full facts, and:\",\n    \"options\": [\n      \"a duplicate cheque shall be issued to the payee\",\n      \"the charge shall be transferred to the suspense head for cheques\",\n      \"the amount shall be written back in the accounts\",\n      \"the amount shall be written off to the head for miscellaneous Government accounts\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the amount shall be written back in the accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.19.7<\/b> provides that in such a case \\\"it shall be reported to Pr.CCA\/CCA \/CA with full facts and the amount shall be written back in the accounts.\\\" Writing off to the head for miscellaneous Government accounts is the remedy in the distinct situation of a cheque issued to another Pay and Accounts Officer in inter-departmental settlement, and then only after following the procedure in Rule 38 of the Government Accounting Rules, 1990 (<b>Para 2.19.8<\/b>).\"\n  },\n  {\n    \"id\": 350,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding a cheque issued to another Pay and Accounts Officer in inter-departmental settlement for clearance of the balance under 'PAO Suspense':<br>1. The matter shall be investigated to ascertain whether it would lead to missing credits or debits of the Provident Fund or house building advance.<br>2. The matter shall be pursued with the Pay and Accounts Officer concerned at a higher level to find out the whereabouts of the cheque.<br>3. Where such efforts do not work out, the amount shall be written back in the accounts of the issuing office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.19.8<\/b> supports the first two limbs. The third limb substitutes the wrong treatment: where the efforts fail, \\\"the amount shall be written off to the MH-8680-Misc. Govt. Accounts after following the procedure laid down in Rule 38 of Govt. Accounting Rules, 1990, with the approval of the competent authority.\\\" Writing back is the remedy under <b>Para 2.19.7<\/b> for an untraced ordinary cheque.\"\n  },\n  {\n    \"id\": 351,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the Pay and Accounts Officer's Check Register:<br>1. It is to be maintained personally by the Pay and Accounts Officer.<br>2. It shows the total daily issue and encashment of cheques and the balance of unpaid cheques at the end of each month.<br>3. The month-end balance is tallied only with the list of outstanding cheques and not with any head of account.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.19.9<\/b> supports the first two limbs, the Register being Form CAM 15 and 15A. The third limb omits the second comparison the paragraph requires, namely that the balance at the end of each month be \\\"independently tallied with the amount outstanding under the suspense head 'PAO-Cheques\\\", besides being compared with the total of the cheques outstanding as per the list. Similar information about day-wise electronic advices issued is recorded and reconciled with the outstanding amount under the Electronic Advices minor head.\"\n  },\n  {\n    \"id\": 352,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the monthly reconciliation of payment instruments:<br>1. The figures of electronic payment advices and cheques issued during a month are to be reconciled with the figures booked under the Cheques and Bills major head in the accounts.<br>2. A monthly summary of the total amount of electronic payment advices issued is to be recorded separately in the Register of Cheques delivered.<br>3. The total amount reflected under the Electronic Advices head in the monthly account is to be analysed and reconciled with that summary.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.19.10<\/b>, which also notes that the reconciliation process for outstanding cheques stands explained in <b>Para 2.19.3<\/b>. The two streams are thus kept distinct in the accounts, cheques under the minor head for those instruments and electronic advices under the minor head for Electronic Advices, both below Major Head 8670. The paragraph directs that the \\\"Total amount reflected under Major Head 8670-Electronic Advices in the monthly account should be analysed and reconciled with this summary.\\\"\"\n  },\n  {\n    \"id\": 353,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding platform reports relating to electronic payment advices:<br>1. The report indicating the details of electronic payment advices issued should be checked and action initiated in respect of failure and failure after success cases in consultation with the Drawing and Disbursing Officer.<br>2. The amount appearing under the head for uncredited items should be reconciled with the amount of failure after success.<br>3. The Cancellation or re-issue register report indicates the status of action taken in respect of failure after success cases.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 2.19.11<\/b>, the reports being PC-04 and CMP-07 respectively and the head being MH-8658. The paragraph requires that the Assistant Accounts Officer and the Pay and Accounts Officer \\\"should regularly monitor this report and any discrepancy if any, noticed should be taken up with Helpdesk of PFMS.\\\" The two reports are PC-04 and CMP-07 respectively, and the head for uncredited items is MH-8658 in the accounts.\"\n  },\n  {\n    \"id\": 354,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The reconciliation certificate which the Drawing and Disbursing Officer furnishes to the Pay and Accounts Office every month is submitted after verification of the classified abstract reports of the payment platform against:\",\n    \"options\": [\n      \"the budget allotment communicated to him for the object heads concerned\",\n      \"the payment scrolls received from the accredited bank\",\n      \"the figures in the Expenditure Control Register and his Bill Register\",\n      \"the figures appearing in the monthly accounts submitted by the Pay and Accounts Office\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the figures in the Expenditure Control Register and his Bill Register<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.19.12<\/b> provides that the certificate is furnished \\\"in the format prescribed in CAM-90 to PAO every month\\\", the drawing officer submitting it \\\"after verification of PAO-01 and CMP-03 classified abstract reports of PFMS with the figures appearing in the ECR and other records and Bill Register being maintained by DDO.\\\" The requirement complements the monthly reconciliation prescribed by <b>Para 2.3.7(vi)<\/b>. The certificate complements the monthly reconciliation prescribed by <b>Para 2.3.7(vi)<\/b>, under which it is due \\\"by the last day of the month following the month of accounts.\\\"\"\n  },\n  {\n    \"id\": 355,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Register or record)<\/b><br>A. Register of Payment of Grants-in-aid<br>B. Loan Register for watching recovery of loans<br>C. Register and Broadsheet of advances for house building and motor car<br>D. Pay and Accounts Officer's Check Register<br><b>List-II (Form)<\/b><br>1. CAM-29<br>2. CAM 15 and 15A<br>3. CAM-28<br>4. CAM-30\",\n    \"options\": [\n      \"A-3, B-4, C-1, D-2\",\n      \"A-2, B-1, C-4, D-3\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-1, B-3, C-2, D-4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-1, C-4, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 2.16.15(ii)<\/b> prescribes Form CAM-28 for the grants-in-aid register; <b>Para 2.16.17(ii)<\/b> provides that \\\"For watching the recovery of loans, Loan Register(s) are to be maintained in Form CAM \u2013 29 in PFMS\\\"; <b>Para 2.16.18(v)<\/b> prescribes Form CAM-30 for the advances broadsheet; and <b>Para 2.19.9<\/b> requires the \\\"Pay and Accounts Officer's Check Register\\\" in \\\"(Form CAM 15,15A)\\\" to be maintained personally by that officer.\"\n  },\n  {\n    \"id\": 356,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where a deposit of the decretal amount is made in court by way of security for staying execution of a decree, or as a condition precedent to the grant of a stay order, the payment is to be classified under:\",\n    \"options\": [\n      \"the head for miscellaneous Government accounts\",\n      \"the relevant functional major head as voted expenditure\",\n      \"the head for Security Deposit made by Government\",\n      \"the final head of expenditure as charged expenditure\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the head for Security Deposit made by Government<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.1, item 1<\/b> holds that in such a case \\\"the payment made in pursuance of the said order is only a deposit and cannot be said to have been made in satisfaction of the decree\\\". The amount \\\"would not constitute 'expenditure' of the Government and should be classified under the head '8674-Security Deposit made by Government' in Section 'L-Suspense and Miscellaneous' in the Public Account of India\\\", the debit being cleared if the appeal succeeds.\"\n  },\n  {\n    \"id\": 357,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"In the absence of a stay of execution of a decree, a deposit of the decretal amount made in court is to be:\",\n    \"options\": [\n      \"kept under the head for miscellaneous Government accounts\",\n      \"treated as voted expenditure of the Government\",\n      \"deemed to be in satisfaction of the decree\",\n      \"treated as a deposit in the Public Account of India\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - deemed to be in satisfaction of the decree<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.1, item 1<\/b> holds that \\\"in the absence of a stay of execution of the decree, the Deposit should be deemed to be in satisfaction of the decree.\\\" The contrary treatment applies only where the deposit is made by way of security for staying execution or as a condition precedent to a stay order, in which case it is classified in the Public Account until the appeal is decided.\"\n  },\n  {\n    \"id\": 358,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding arbitral awards and decrees against State Governments in disputes arising out of acquisition of land and property for Union purposes:<br>1. The liability for the initial payment in satisfaction of the award devolves on the State Government.<br>2. The expenditure is charged on the Consolidated Fund of the State.<br>3. The subsequent reimbursement by the Central Government attracts the constitutional provision relating to charged expenditure of the Union.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.1, item 2<\/b> supports the first two limbs, the charge falling on the State's Consolidated Fund under Article 202(3)(e). The third limb reverses the reasoning of the same item, under which the reimbursement \\\"would be merely an inter-governmental adjustment which does not attract the provisions of article 112(3)(f) of the Constitution, since such an award\/decree is not enforceable against the Central Government.\\\"\"\n  },\n  {\n    \"id\": 359,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where a security deposit of a contractor has been appropriated towards liquidated damages, and the recovery must be refunded because the arbitrator held the levy of compensation to be unjustified, the refund is to be treated as:\",\n    \"options\": [\n      \"a deposit in the Public Account of India\",\n      \"expenditure charged on the Consolidated Fund\",\n      \"a refund of deposit under 'Deduct-Refunds'\",\n      \"voted expenditure under the relevant functional head\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - expenditure charged on the Consolidated Fund<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.1, item 3<\/b> holds that in such cases \\\"if recovery made from the contractor on this account has to be refunded as a result of the levy of compensation in terms of the agreement having been held by the arbitrator as not justified, the refund should be treated as expenditure charged on the Consolidated Fund under article 112(3)(f) of the Constitution.\\\" Treatment under 'Deduct-Refunds' is reserved for awards exclusively for refund of a deposit or revenue.\"\n  },\n  {\n    \"id\": 360,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding court awards:<br>1. Where an award is for a composite amount not capable of being split up as refunds of revenue and other expenditure, the entire amount is to be treated as charged expenditure.<br>2. Where an award is exclusively for the refund of a security deposit or other revenue, the refund is to be treated as charged expenditure.<br>3. Where an award is specific about its components, those components are to be accounted for individually as refund and as charged expenditure respectively.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.1, item 4<\/b> supports the first and third limbs. The second limb reverses the middle rule, under which such a refund \\\"should not be treated as 'charged' expenditure but accounted for a refund of deposit or revenue, as the case may be, under 'Deduct-Refunds'.\\\" The test is thus whether the award is capable of being split into its components. The governing test is therefore whether the award is capable of being split into its components, an award specific about them attracting individual treatment of each.\"\n  },\n  {\n    \"id\": 361,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"For the purpose of the constitutional provision relating to charged expenditure, a tribunal must be constituted by:\",\n    \"options\": [\n      \"the parties to the dispute under an arbitration agreement\",\n      \"the Ministry of Law on a reference by the department\",\n      \"the court before which the dispute is pending\",\n      \"the State, and not merely by an agreement of parties\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the State, and not merely by an agreement of parties<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.1, item 5<\/b> records the advice of the Ministry of Law that a tribunal \\\"must be constituted by the State (and not merely by an agreement of parties) and must be invested with the States' inherent judicial (as distinguished from purely administrative or executive) powers and the trappings of a court.\\\" A private arbitrator therefore \\\"is not a tribunal within the meaning of article 136 of the constitution.\\\"\"\n  },\n  {\n    \"id\": 362,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where an award made by a private arbitrator is filed in a court and a decree is obtained in terms of that award, the expenditure required to satisfy the court decree constitutes:\",\n    \"options\": [\n      \"voted expenditure requiring provision in the Demands for Grants\",\n      \"a deposit in the Public Account of India\",\n      \"a refund of revenue under 'Deduct-Refunds'\",\n      \"expenditure charged on the Consolidated Fund\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - expenditure charged on the Consolidated Fund<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.1, item 5<\/b> provides that although payment in satisfaction of the award of such an arbitrator cannot itself be treated as charged, \\\"in cases where such an award by a private arbitrator is filed in a court and a decree is obtained in terms of the award, the expenditure required to satisfy the court decree will be expenditure charged on the Consolidated Fund.\\\" It is the decree of the court, and not the award, that attracts the constitutional provision.\"\n  },\n  {\n    \"id\": 363,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Payment of an award made by a Collector under the Land Acquisition Act is required to be treated as:\",\n    \"options\": [\n      \"expenditure charged on the Consolidated Fund\",\n      \"a deposit in the Public Account of India\",\n      \"an inter-governmental adjustment\",\n      \"a voted item of expenditure\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - a voted item of expenditure<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.1, item 6<\/b> holds that such an award \\\"is not an award of court nor can it be considered as an award of arbitral tribunal. While making an award under Section 11 of the Act, the collector merely acts as an office of the Government making enquiries in order to determine the compensation payable. Payment of such awards should, therefore, be treated as voted item of expenditure.\\\" Contrast the position where a private arbitrator's award is filed in court, since \\\"the expenditure required to satisfy the court decree will be expenditure charged on the Consolidated Fund\\\" (<b>Appendix 2.1, item 5<\/b>).\"\n  },\n  {\n    \"id\": 364,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Where an award imposes an obligation to make a recurring payment, the position is that:\",\n    \"options\": [\n      \"only the payments falling due up to the date of the award are charged expenditure\",\n      \"the payments are charged expenditure only for the financial year of the award\",\n      \"the payments are voted expenditure once provision has been made in the Demands for Grants\",\n      \"every recurring payment, including those beyond the date of the award, is charged expenditure\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - every recurring payment, including those beyond the date of the award, is charged expenditure<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.1, item 7<\/b>, which arose from an award decreed against Government for payment of rent in respect of requisitioned property, holds \\\"that where an award imposes an obligation to make a recurring payment, every recurring payment including those beyond the date of the award would be expenditure 'Charged' on the Consolidated Fund under article 112(3)(f) of the constitution.\\\" The obligation attaches to the award itself, so that provision must be made for the recurring charge as charged expenditure in each succeeding year.\"\n  },\n  {\n    \"id\": 365,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Category)<\/b><br>A. Judges of the Supreme Court and High Courts<br>B. Persons serving in the office of the Comptroller and Auditor General<br>C. Officers and servants of High Courts<br>D. Members and staff of the Union and State Public Service Commissions<br><b>List-II (Article of the Constitution)<\/b><br>1. 148(6)<br>2. 112(3)(d)<br>3. 322<br>4. 229(3)\",\n    \"options\": [\n      \"A-1, B-2, C-3, D-4\",\n      \"A-2, B-3, C-4, D-1\",\n      \"A-4, B-2, C-1, D-3\",\n      \"A-2, B-1, C-4, D-3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-2, B-1, C-4, D-3<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Appendix 2.1<\/b> pairs each category with its Article, listing \\\"(a) Judges of the Supreme Court\/ Federal Court\/High Courts 112(3)(d)\\\", \\\"(d) Persons serving in the Comptroller and Auditor General's Office 148(6)\\\", \\\"(e) Officers and servants of High Courts 229(3)\\\" and \\\"(f) Members and staff of U.P.S.C. and State PSCs 322\\\". The audit authority's own emoluments fall separately under 112(3)(e), and officers and servants of the Supreme Court under 146(3).\"\n  },\n  {\n    \"id\": 366,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding pension payments treated as charged expenditure:<br>1. The pensions payable to Judges of the Supreme Court and High Courts, the Comptroller and Auditor General of India and members of the Public Service Commissions are charged.<br>2. The entire pension of officers and staff of the High Court, Supreme Court and Public Service Commissions is charged only where the employees hold a lien on a post in those organisations.<br>3. A pension may be partly charged and partly voted where the service is allocable between different Governments.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.1, item 8<\/b> supports the first two limbs, the second extending to temporary employees \\\"if they do not hold a lien on a post in any other organisation.\\\" The third limb reverses the closing rule that \\\"A Pension will either be wholly charged or wholly voted and the fact the same is allocable between different Governments or Departments... should not make any difference.\\\"\"\n  },\n  {\n    \"id\": 367,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"In the case of the office of the Comptroller and Auditor General of India, the pension of officers and staff serving in that office immediately before retirement, or before proceeding on leave preparatory to retirement, is treated as charged expenditure:\",\n    \"options\": [\n      \"only where they hold a lien on a post in that office\",\n      \"only where they are permanent employees of that office\",\n      \"only to the extent of the service rendered in that office\",\n      \"irrespective of the office or service to which they belong\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - irrespective of the office or service to which they belong<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.1, item 8<\/b> provides that \\\"in view of the working of article 148(6) of the Constitution, pension of all officers and staff serving in that office immediately before retirement or proceeding on leave preparatory to retirement from that office should be treated as 'Charged' expenditure irrespective of the office or service to which they belong.\\\" The lien test governs the courts and the Public Service Commissions, not this office. The lien test, by contrast, governs the courts and the Commissions, where the pension is charged \\\"only in cases in which the employees hold a lien on a post in these organisations\\\".\"\n  },\n  {\n    \"id\": 368,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"The expression 'other expenditure relating to his Office' in the constitutional provision making the emoluments and allowances of the President charged expenditure has been held to include:\",\n    \"options\": [\n      \"only the establishment expenditure of the President's Secretariat\",\n      \"only expenditure specifically referred to in that clause\",\n      \"expenditure on the Secretariat excluding any retirement benefits\",\n      \"pension and gratuity payable to retired employees or families\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - pension and gratuity payable to retired employees or families<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.1, item 9<\/b> records the view of the Ministry of Law that \\\"it would not be proper to exclude pension, gratuity etc. payable to retired employees or their families from being a charged expenditure on the CFI, only because those particular items were not specifically referred to in the above clause of the Constitution.\\\" Such pensions are charged only where the employee holds a lien on a post in the President's Secretariat, or, being temporary, holds no lien elsewhere.\"\n  },\n  {\n    \"id\": 369,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Expenditure arising out of a new policy decision, not brought to the notice of Parliament earlier, including a new activity or a new form of investment, is defined as:\",\n    \"options\": [\n      \"a New Instrument of Service\",\n      \"a re-appropriation\",\n      \"a supplementary demand\",\n      \"a New Service\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - a New Service<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.2, para 2(i)<\/b> defines it, as in Article 115(1)(a) of the Constitution, in exactly those terms. The companion expression is defined in clause (ii): a New Instrument of Service \\\"refers to relatively large expenditure arising out of important expansion of an existing activity.\\\" The distinction turns on whether the activity itself is new or merely expanded. No expenditure on either may be incurred from the Consolidated Fund of India \\\"without prior approval of Parliament through supplementary demands for grants\\\" (<b>Appendix 2.2, para 4<\/b>).\"\n  },\n  {\n    \"id\": 370,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the applicability of the financial limits for New Service and New Instrument of Service:<br>1. The limits are applicable to all Ministries, including the Ministry of Railways, the Ministry of Defence and the Department of Post.<br>2. The nature of transactions has been aligned strictly with the object head of account, treated as the Primary Unit of Appropriation.<br>3. The guidelines correspond to the original appropriation as available at the level of the fifteen-digit numeric code in respect of civil Ministries.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Appendix 2.2, para 3<\/b>. For non-civil Ministries the corresponding reference is \\\"final unit of appropriation as available in the Detailed Demand for Grants\\\". The revised limits were conveyed in supersession of the earlier Office Memorandum of 25th May 2006, in pursuance of the approval of the Public Accounts Committee in its One hundred and third Report.\"\n  },\n  {\n    \"id\": 371,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding expenditure on a New Service or New Instrument of Service:<br>1. No such expenditure can be incurred from the Consolidated Fund of India without prior approval of Parliament through supplementary demands for grants.<br>2. In an emergent case where it is not possible to wait for such approval, the Contingency Fund of India can be drawn upon pending authorisation by Parliament.<br>3. Recourse to the Contingency Fund should normally be taken even when Parliament is in session, so as to avoid delay.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.2, paras 4 and 5<\/b> support the first two limbs. The third limb reverses the direction that \\\"Recourse to this arrangement should normally be taken only when Parliament is not in session\\\", the guidelines adding that when Parliament is in session \\\"a Supplementary Grant should preferably be obtained before incurring any expenditure\\\", recourse to the Fund being confined to cases of extreme urgency.\"\n  },\n  {\n    \"id\": 372,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the checks to ensure compliance with the guidelines on New Service and New Instrument of Service:<br>1. The Integrated Finance Division or Budget Unit records a specific certificate in each case involving augmentation of sanctioned provision as to whether the limits are attracted.<br>2. Each expenditure sanction is to be examined by the Pay and Accounts Officers from that angle, keeping the financial limits in view.<br>3. Where any doubt arises about the application of the limits, the Pay and Accounts Officer decides the matter himself.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.2, para 6<\/b> supports the first two limbs. The third limb reverses clause (iii), under which \\\"the PAO would seek decision from Financial Advisor of appropriate jurisdiction.\\\" Where the Integrated Finance Wing and the paying office disagree, a self-contained communication goes to the Budget Division, whose decision \\\"in the matter will be final\\\" (<b>Appendix 2.2, para 10<\/b>). Where the Integrated Finance Wing and the paying office disagree, the matter goes to the Budget Division, whose \\\"decision taken by the Budget Division in the matter will be final.\\\"\"\n  },\n  {\n    \"id\": 373,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding reporting to Parliament where re-appropriation is made for expenditure qualifying as New Service or New Instrument of Service:<br>1. Re-appropriation can be made if sufficient savings are available within the same section of the relevant grant, subject to report to Parliament.<br>2. The report should ordinarily be made through the ensuing batch of Supplementary Demands for Grants.<br>3. Mere depiction of augmented provisions in the Revised Estimates included in the Demands for Grants is adequate to meet the requirement to incur the expenditure.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.2, para 7<\/b> supports the first two limbs, adding that failing the ensuing batch the report is made \\\"by adding an Annex in the Detailed Demands of the Ministry\/ Department for the ensuing year\\\". The third limb reverses clause (iv), which states that such depiction \\\"will not be adequate to meet the requirement to incur expenditure\\\", approval of Parliament being required through Supplementary Demands.\"\n  },\n  {\n    \"id\": 374,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Expenditure on a New Service during the Vote on Account period can, in cases of urgency, be incurred only by:\",\n    \"options\": [\n      \"re-appropriation of savings within the same section of the grant\",\n      \"the approval of the Secretary (Expenditure)\",\n      \"an assurance in writing from the Ministry controlling the grant\",\n      \"obtaining an advance from the Contingency Fund\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - obtaining an advance from the Contingency Fund<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.2, para 7(v)<\/b> provides that \\\"The provisions in the Vote on Account' are not intended to be used for expenditure on any 'New Service'. In cases of urgency, expenditure on a 'New Service' during Vote on Account period can, therefore, be incurred only by obtaining an advance from the Contingency Fund.\\\" Such advances \\\"will be resumed to the Contingency Fund on enactment of Appropriation Act in respect of expenditure for the whole year.\\\"\"\n  },\n  {\n    \"id\": 375,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following which may not attract the limits of New Service or New Instrument of Service:<br>1. Normal administrative expenditure, including that resulting from re-organisation of Ministries and Departments<br>2. Holding of conferences, seminars, exhibitions, surveys and feasibility studies<br>3. Contributions to international bodies and fulfilment of a Government guarantee on its invocation<br>4. Transfers to State and Union Territory Governments, provided the scheme is not new<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - All four<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.2, para 8<\/b> covers all four, clause (i) instancing the first three among expenditure on normal activities of Government and clause (ii) exempting transfers to those Governments \\\"provided the scheme is not new\\\". Clause (iii) adds a general restriction, namely that \\\"these limits are applicable only to expenditure which is subject to Vote of Parliament.\\\" Clause (iii) adds a general restriction, namely that \\\"these limits are applicable only to expenditure which is subject to Vote of Parliament.\\\"\"\n  },\n  {\n    \"id\": 376,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the financial limits for New Service in respect of new works under the Capital section:<br>1. All new services except new works under the Capital section need prior approval of Parliament.<br>2. For such new works, the reporting limit is expenditure above \u20b950 crore but not exceeding \u20b9100 crore, subject to savings within the same section of the Grant.<br>3. For such new works, prior approval of Parliament is required above \u20b9100 crore, subject to savings within the same section of the Grant.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Appendix 2.2, Annexure 'A'<\/b>. The object heads to which the slabs apply are Machinery and Equipment, Information and Communication Technology Equipment, Building and Structure, Infrastructural Assets, Arms and Ammunitions, and Land, these being currently classified in line with Rule 8 of the Delegation of Financial Powers Rules as amended by the notification of 16.12.2022. That Annexure provides that \\\"All new services [except for the new 'Works' under Capital section] shall be considered as 'New Service' as defined in Article 115 of the Constitution and shall accordingly need prior approval of the Parliament\\\".\"\n  },\n  {\n    \"id\": 377,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the financial limits for a New Instrument of Service:<br>1. The reporting limit is up to twenty per cent of the original appropriation or up to \u20b9100 crore, whichever is higher, subject to savings within the same section of the Grant.<br>2. Prior approval of Parliament is required above twenty per cent of the original appropriation or above \u20b9100 crore, whichever is higher.<br>3. In respect of object heads other than those listed, a uniform limit of \u20b950 crore has been prescribed.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.2, Annexure 'A'<\/b> supports the first two limbs, the original appropriation being read at the fifteen-digit numeric code for civil Ministries. The third limb supplies a figure the Annexure does not contain: for \\\"All other Object Heads\\\" it directs that \\\"Each case to be decided on merits\\\", the definitions of the two expressions and the limits prescribed by the Public Accounts Committee being borne in mind.\"\n  },\n  {\n    \"id\": 378,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following key applicable checks for procurement of goods and services:<br>1. Procurement through the Government e-Marketplace is mandatory for goods or services available on that platform.<br>2. The demand for goods should not be divided into smaller quantities.<br>3. Late bids may be considered where the delay is not attributable to the bidder.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.4<\/b> supports the first two limbs through items 6 and 7, referring to Rules 149 and 157 of the General Financial Rules, 2017. The third limb reverses item 10, under which \\\"Late bids should not be considered as per Rule 165 of GFR, 2017. A certificate may be obtained from the Department that Late bids have not been considered\/accepted\\\", the bar admitting of no exception.\"\n  },\n  {\n    \"id\": 379,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"In the procurement of goods and services, electronic publishing and electronic procurement are mandatory for all purchases of a value beyond:\",\n    \"options\": [\n      \"\u20b92,50,000\",\n      \"\u20b95,00,000\",\n      \"\u20b910,00,000\",\n      \"\u20b925,00,000\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - \u20b92,50,000<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 2.4<\/b>, item 9, provides that \\\"For all purchases beyond \u20b92,50,000\/- Rule 159 (E-publishing) and Rule 160(E-procurement) are mandatory.\\\" The figure of \u20b925,00,000 named in the last trap belongs to a different requirement, namely that copies of contracts and agreements for purchases of that value and above be invariably obtained and examined (<b>Para 2.16.21(v)<\/b>). Item 8 of the same Appendix adds that \\\"Goods can only be procured by obtaining bids as per Rule 158 of GFR, 2017 except purchases under Rule 149, 154 and 155.\\\"\"\n  },\n  {\n    \"id\": 380,\n    \"chapter\": \"Ch 2: Pre-check Payment Procedure in the Central Civil Accounts Offices\",\n    \"question\": \"Consider the following statements regarding the key applicable checks for procurement:<br>1. Goods can be procured by obtaining bids, except for purchases made through the Government e-Marketplace, without quotation and through a Local Purchase Committee.<br>2. Bid Security and Performance Security must be obtained, a certificate to that effect being taken from the Programme Division managing the contract.<br>3. A certificate may be obtained that transparency, competition, fairness and elimination of arbitrariness in the procurement process have been observed.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Appendix 2.4<\/b>, items 8, 11 and 13. Item 8 excepts \\\"purchases under Rule 149, 154 and 155\\\", item 11 refers to Rules 170 and 171, and item 13 couples the transparency requirement with \\\"efficiency, economy and accountability in public procurement system\\\" under Rules 173 and 174, a certificate being obtainable from the Department managing the contract.\"\n  },\n  {\n    \"id\": 381,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"In the departmentalised system of accounting, all payments are to be made only by the Pay and Accounts Offices after proper pre-check, by virtue of:\",\n    \"options\": [\n      \"Rule 16 of the Central Government Account (Receipts and Payments) Rules, 2022\",\n      \"Rule 13(1) of the Central Government Account Rules, 2022\",\n      \"Rule 29 of the General Financial Rules, 2017\",\n      \"Rule 8 of the Delegation of Financial Powers Rules, as amended\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Rule 13(1) of the Central Government Account Rules, 2022<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.1.1<\/b> provides that \\\"In accordance with Rule 13(1) of CGA(R&P) Rules, 2022, all payments in the departmentalized system of accounting are to be made only by the PAOs of the Ministry\/Department after proper pre-check.\\\" The delegation of cheque drawing powers is expressly framed as \\\"an exception to this rule\\\". Rule 13(2) of the same Rules governs the route by which proposals for such delegation are submitted (<b>Para 3.1.2<\/b>).\"\n  },\n  {\n    \"id\": 382,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Under the departmentalised accounting system, cheque drawing powers may be delegated to a Drawing and Disbursing Officer by:\",\n    \"options\": [\n      \"the Pay and Accounts Officer concerned\",\n      \"the Controller General of Accounts alone\",\n      \"the Head of the Accounting Organisation\",\n      \"the Chief Accounting Authority of the Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Controller General of Accounts alone<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.1.1<\/b> provides that \\\"as an exception to this rule, the CGA may delegate cheque drawing powers to the DDOs which are not located at the same station as that of their PAO or due to any practical\/ specific\/special reason(s).\\\" The Ministry's own accounting head is only the channel, proposals being submitted \\\"to the CGA by Ministry\/Department through Head of Accounting Organisation i.e. Pr.CCAs\/CCAs\/CAs(i\/c) as the case may be\\\" (<b>Para 3.1.2<\/b>). Proposals are to be submitted \\\"only after due scrutiny with the required details and justifications against the laid down parameters\\\" specified in that paragraph.\"\n  },\n  {\n    \"id\": 383,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding the delegation of cheque drawing powers:<br>1. It is available where the Drawing and Disbursing Officer is not located at the same station as his Pay and Accounts Office.<br>2. It is also available for any practical, specific or special reason.<br>3. The need to restrict the number of cheque drawing Drawing and Disbursing Officers is to be kept in view before forwarding a proposal.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are supported. <b>Para 3.1.1<\/b> permits delegation to officers \\\"which are not located at the same station as that of their PAO or due to any practical\/ specific\/special reason(s)\\\", and <b>Para 3.1.2<\/b> directs that \\\"The need to restrict the number of cheque drawing DDOs should be kept in view before forwarding the proposal with the recommendation of concerned Pr.CCAs\/CCAs\/CAs.\\\" Proposals are to be submitted \\\"only after due scrutiny with the required details and justifications against the laid down parameters\\\".\"\n  },\n  {\n    \"id\": 384,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following particulars required to be furnished while submitting a proposal for delegating cheque drawing powers:<br>1. The complete designation and address of the proposed cheque drawing Drawing and Disbursing Officer<br>2. The name of the Pay and Accounts Office under whose payment control the officer is placed<br>3. The total number of staff under the payment control of that officer<br>4. The Budget Grant, Authorisation or Deposit for the relevant year, including salary<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Only three<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.1.2<\/b> supports the first three limbs through clauses (i) to (iii). The fourth limb reverses the exclusion in clause (iv), which asks for \\\"The Budget Grant\/ Authorization\/ Deposit for the relevant year other than salary\\\". Salary is excluded because it is the class of payment that every such officer necessarily handles, and so cannot distinguish a case fit for delegation. The parameters exist because the delegation is an exception to the rule that all payments are made only after pre-check by the Pay and Accounts Office.\"\n  },\n  {\n    \"id\": 385,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following particulars required in a proposal for delegating cheque drawing powers:<br>1. The distance from the nearest cheque drawing Drawing and Disbursing Officer<br>2. The distance from the Pay and Accounts Office<br>3. The average number of bills submitted to the Pay and Accounts Office for pre-check during the preceding one year<br>4. Whether the payment and accounting function is proposed to be handled by an Accounts Officer or Assistant Accounts Officer from the Central Civil Accounts Service<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - All four<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.1.2<\/b> lists all four at clauses (v) to (viii), the last asking \\\"Whether the payment\/accounting function is proposed to be handled by an AO\/ AAO from Central Civil Accounts Services (CCAS).\\\" The two distance parameters and the volume of bills together test the practical justification for taking the office outside the ordinary rule that payments are made only by the Pay and Accounts Office after pre-check.\"\n  },\n  {\n    \"id\": 386,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"On obtaining the approval of the Controller General of Accounts for delegation of cheque drawing powers, the Reserve Bank of India may be approached directly for opening the bank account by:\",\n    \"options\": [\n      \"the Chief Accounting Authority\",\n      \"the Head of the Accounting Organisation\",\n      \"the Pay and Accounts Officer concerned\",\n      \"the Head of the Department\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Head of the Accounting Organisation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.1.3<\/b> provides that on such approval \\\"the Head of the Accounting Organisation may directly approach the RBI, Department of Government Account, Central Office, Mumbai for opening the bank account in respect of the new cheque drawing DDO.\\\" In all such cases \\\"necessary procedures in PFMS must be completed in consultation with concerned CCA\/ Pr. CCA and all instructions in this regard shall be followed by the DDOs.\\\"\"\n  },\n  {\n    \"id\": 387,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding the opening of assignment accounts for divisional officers exercising cheque drawing powers under the Central Public Works Accounts Code:<br>1. The approval of the Controller General of Accounts is not necessary for opening such accounts.<br>2. A copy of the request made to the Reserve Bank of India should be endorsed to that authority.<br>3. Where an officer other than the Executive Engineer is declared as the drawing and disbursing officer for works and ancillary payments, prior approval of that authority is required.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 3.1.3<\/b>, the third being repeated in <b>Para 3.1.8<\/b>. The exemption is thus confined to the ordinary case of the Executive Engineer, prior approval being required \\\"if an officer other than the Executive Engineer is declared as a drawing and disbursing officer, for drawing bills for works and ancillary payments in addition to pay and allowances etc.\\\"\"\n  },\n  {\n    \"id\": 388,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding Drawing and Disbursing Officers operating on the payment platform:<br>1. Every such officer is required to obtain a user identity and a digital signature for operating on the portal.<br>2. Every officer authorised to draw cheques or make electronic payment on a bank must send his specimen signature to the bank or branch concerned.<br>3. The instructions governing the sending of that specimen signature are those prescribed for Pay and Accounts Officers.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 3.1.4<\/b>: \\\"Every DDO shall obtain user id and digital signature for operating on PFMS portal... Every Government Officer who is authorised to draw cheques or electronic payment on a bank shall send his specimen signature to the Bank\/branch concerned, as per the instructions prescribed in this regard for the Pay and Accounts Officers vide para 4.1.2.\\\" A detailed operations manual is available in the dedicated module on the website of the apex accounting office.\"\n  },\n  {\n    \"id\": 389,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following categories of bills which Cheque Drawing Drawing and Disbursing Officers are permitted to pay:<br>1. Pay and allowances, including wages and advances and final bills relating to medical claims<br>2. Travel expenses, including advances for travelling allowance and leave travel concession<br>3. Advances, but not withdrawals, from the provident funds<br>4. Withdrawals from the provident funds under the relevant Provident Fund Rules<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Only three<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.1.5<\/b> covers the first three at clauses (a), (b) and (d), the third being expressly limited to \\\"Advances (but not withdrawals) from the provident funds\\\". The fourth is excluded by <b>Para 3.1.7<\/b>, under which withdrawals from the provident fund are among the payments to be \\\"presented to the PAO concerned for pre-check and paid electronically\\\", the issue of cheques against assignment for such payments being \\\"not permitted\\\".\"\n  },\n  {\n    \"id\": 390,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Short-term loans and advances to Government servants which Cheque Drawing Drawing and Disbursing Officers are permitted to pay are those recoverable in:\",\n    \"options\": [\n      \"not less than twenty-four instalments\",\n      \"less than sixty instalments\",\n      \"not less than sixty instalments\",\n      \"less than thirty-six instalments\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - less than sixty instalments<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.1.5(e)<\/b> covers \\\"All short-term loans and advances to government servants that are recoverable in less than 60 instalments.\\\" The complementary class falls outside the delegation: <b>Para 3.1.7<\/b> requires bills for long-term loans and advances to be presented to the Pay and Accounts Office for pre-check, such advances being those \\\"recoverable in not less than 60 monthly instalments\\\" (<b>Para 2.16.18<\/b>). Long-term advances are separately defined as \\\"ADVANCES RECOVERABLE IN NOT LESS THAN 60 MONTHLY INSTALMENTS\\\", and must be checked in full.\"\n  },\n  {\n    \"id\": 391,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"The Government contribution in respect of employees covered by the New Pension Scheme is required to be paid by:\",\n    \"options\": [\n      \"the Central Pension Accounting Office\",\n      \"the Cheque Drawing Drawing and Disbursing Officer\",\n      \"the Pay and Accounts Office after pre-check\",\n      \"the Principal Accounts Office of the Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Cheque Drawing Drawing and Disbursing Officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.1.5(a)<\/b> provides, within the category of pay and allowances, that \\\"The Government contribution for employees under the New Pension Scheme (NPS) will also be paid by the CDDO.\\\" The requirement dovetails with <b>Para 2.16.20.2(v)<\/b>, under which the bill towards payment of that contribution \\\"must be preferred to PAO along with Pay Bill on time\\\" in offices where payment is made after pre-check. The category itself covers \\\"Pay and allowances including wages and advances and final bills relating to medical claims.\\\"\"\n  },\n  {\n    \"id\": 392,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Payments of advances by a Cheque Drawing Drawing and Disbursing Officer may be made only after obtaining the sanction of the competent authority, and:\",\n    \"options\": [\n      \"prior concurrence of the Head of the Accounting Organisation is required\",\n      \"a copy of the sanction is required to be endorsed to that officer\",\n      \"the sanction is required to be countersigned by the Head of the Department\",\n      \"the sanction is required to be recorded in the Register of Bills Received\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a copy of the sanction is required to be endorsed to that officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.1.6<\/b> provides that \\\"Payments of advances can be made by CDDOs only after obtaining the sanction of the competent authority. A copy of the sanction should also be endorsed to the Pay and Accounts Officer.\\\" The endorsement enables that office to keep track of drawals against the assignment, a purpose reinforced by <b>Note 4 below Para 3.1.8<\/b> in relation to provident fund advances.\"\n  },\n  {\n    \"id\": 393,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding payments falling outside the categories delegated to Cheque Drawing Drawing and Disbursing Officers:<br>1. Bills for such payments are to be presented to the Pay and Accounts Office concerned for pre-check and paid electronically.<br>2. Long-term loans and advances and withdrawals from the provident fund fall within this class.<br>3. Cheques may nevertheless be issued against the assignment by such officers to make these payments where the amount is small.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.1.7<\/b> supports the first two limbs. The third limb reverses the closing sentence of the same paragraph, namely that \\\"Issue of cheques against their assignment by the DDOs to make such payments is not permitted.\\\" The bar is absolute and admits of no exception based on the amount involved. Such payments include \\\"long-term loans and advances and withdrawals from provident fund under the relevant rules of GPF (Central Services) Rules, 1960 or corresponding provisions of other Provident Fund Rules\\\", all of which must go for pre-check.\"\n  },\n  {\n    \"id\": 394,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"For Executive Engineers functioning as Cheque Drawing Drawing and Disbursing Officers under the Central Public Works Department, the purposes for which cheques may be drawn are those:\",\n    \"options\": [\n      \"approved by the Head of the Accounting Organisation of the Ministry\",\n      \"detailed in the Code and deemed approved by the apex accounting authority\",\n      \"separately approved by the apex accounting authority in each case\",\n      \"specified in the Letter of Credit issued by the Pay and Accounts Officer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - detailed in the Code and deemed approved by the apex accounting authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.1.8<\/b> provides that \\\"The purposes detailed in the CPWA Code may be deemed to be those approved by the CGA, for the Executive Engineers functioning as Cheque Drawing DDOs under Central Public Works Department (CPWD) and other departments for which the provisions of CPWA Code are authorised to be followed.\\\" The deeming provision saves a separate approval in each case, and rests on para 2.1(3) of the Subsidiary Instructions to the Rules of 2022.\"\n  },\n  {\n    \"id\": 395,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"The Directorate of Census Commissioner under the Pay and Accounts Office (Census) in the Ministry of Home Affairs, functioning as a Cheque Drawing Drawing and Disbursing Officer, has been authorised to make payment of:\",\n    \"options\": [\n      \"withdrawals from the provident funds of its staff\",\n      \"Part Time Enumerators\",\n      \"Scholarship and Stipend to the children of Beedi Workers\",\n      \"rewards to informers under any scheme\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Part Time Enumerators<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1 below Para 3.1.8<\/b> permits delegation for \\\"the limited purposes of making payments of certain specified nature\\\" with the prior approval of the apex accounting authority.<br><br><b>Current position:<\/b> <b>Correction Slip No. 02 dated 25.03.2025<\/b> inserts into that Note the sentence that \\\"The Directorate of Census Commissioner under PAO Census in the Ministry of Home Affairs, functioning as CDDO, have been authorized to make payment of Part Time Enumerators (PTE).\\\" The Beedi Workers illustration relates to the Welfare Commissioners in the Ministry of Labour and Employment.\"\n  },\n  {\n    \"id\": 396,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding the limited-purpose delegation of cheque drawing powers to certain departments:<br>1. Such delegation requires the prior approval of the Controller General of Accounts.<br>2. The Welfare Commissioners in the Ministry of Labour and Employment have been authorised to make payment of Scholarship and Stipend to the children of Beedi Workers.<br>3. The Directorate of Census Commissioner in the Ministry of Home Affairs has been authorised to make payment of Part Time Enumerators.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1 below Para 3.1.8<\/b> supports the first two limbs, permitting delegation \\\"for the limited purposes of making payments of certain specified nature\\\" and instancing the Beedi Workers authorisation of 15.1.2015.<br><br><b>Current position:<\/b> the third limb was added by <b>Correction Slip No. 02 dated 25.03.2025<\/b>, which inserts the Census authorisation into the same Note on the authority of the apex accounting office's Office Memorandum dated 30.12.2024.\"\n  },\n  {\n    \"id\": 397,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding the expression 'office contingencies' as used in the categories delegated to Cheque Drawing Drawing and Disbursing Officers:<br>1. It is to be interpreted in a restricted manner.<br>2. It covers only those items which would fall within the sanctioning powers of the Heads of Departments or Heads of Offices linked to the officer.<br>3. It excludes periodical payments such as rent, rates and taxes, electricity, water and telephone charges.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 2 below Para 3.1.8<\/b> supports the first two limbs. The third limb reverses its closing words, since the expression covers, besides items within those sanctioning powers, \\\"certain periodical payments like rent, rates and taxes, electricity, water and telephone charges and other day-to-day office expenses.\\\" The description of the expenditure must also fall under the Revenue Section object heads of <b>Rule 8 of the Delegation of Financial Power (Amendment) Rules, 2022<\/b>.\"\n  },\n  {\n    \"id\": 398,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following payments which are required to be submitted to the Pay and Accounts Office for payment after pre-check:<br>1. Advances from the provident fund sanctioned after the details of final payment have been moved to that office<br>2. Rewards under any scheme and rewards to informers<br>3. Secret Service expenditure<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Note 3 below Para 3.1.8<\/b>, which provides that such officers \\\"are not authorised to make payment for advances sanctioned after the details of final payment has been moved to PAO, in terms of Rule 34(3) (v) of G.P.F. (CS) Rules, 1960\\\", such bills going to that office \\\"duly supported by formal sanction of the competent authority\\\", and that \\\"Bills for payments like Rewards (under any scheme), Rewards to informers, Secret Service are to be submitted to PAO for payment after pre-check.\\\"\"\n  },\n  {\n    \"id\": 399,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Details of provident fund advances paid by Cheque Drawing Drawing and Disbursing Officers are required to be forwarded to the Pay and Accounts Office:\",\n    \"options\": [\n      \"only where the advance exceeds the prescribed monetary limit\",\n      \"every month, through a statement of the amounts paid\",\n      \"every quarter, along with the List of Payments\",\n      \"at the close of the financial year with the consolidated statement\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - every month, through a statement of the amounts paid<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 4 below Para 3.1.8<\/b> requires that such details \\\"have to be forwarded to the PAO every month, through a statement of the amounts paid and including the particulars of the sanction, names of the subscribers, their account numbers, etc.\\\" The purpose is to enable that office \\\"to ensure that the debit vouchers are received and posted by them in the accounts of the subscribers and that the debits adjustable by PAOs of other Departments\/Governments are passed on to them without fail.\\\"\"\n  },\n  {\n    \"id\": 400,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Permission for a Cheque Drawing Drawing and Disbursing Officer to make payments on account of pay and allowances and office contingencies of one or more other offices situated at the same or nearby stations may be given by:\",\n    \"options\": [\n      \"the Chief Accounting Authority on the advice of the Financial Adviser\",\n      \"the Head of the Department in consultation with the accounting head\",\n      \"the Controller General of Accounts on the recommendation of the Head of the Department\",\n      \"the Pay and Accounts Officer in consultation with the Head of the Department\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Head of the Department in consultation with the accounting head<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.1.9<\/b> provides that such officers \\\"can be permitted by the Head of Department in consultation with the Head of Accounting Organisation i.e. Pr. CCA\/CCA\/CA (wherever independent) as the case may be\\\" to make such payments \\\"in addition to that of his own office.\\\" The apex accounting office is not the permitting authority here, but \\\"Any such arrangement made to attach any DDO with a CDDO for payment functions should be intimated to the CGA\\\".\"\n  },\n  {\n    \"id\": 401,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding the attachment of a Drawing and Disbursing Officer to a Cheque Drawing Drawing and Disbursing Officer for payment functions:<br>1. The Heads of the attached offices are to present their bills to the designated cheque drawing officer for payment.<br>2. The arrangement is to be intimated to the Controller General of Accounts and an appropriate code obtained for the officers concerned.<br>3. The attachment may be made only where the offices are situated at the same station.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.1.9<\/b> supports the first two limbs. The third limb narrows the provision, which extends to \\\"one or more offices situated at the same or nearby stations\\\". The permission itself is that of the Head of the Department in consultation with the accounting head, the apex office being informed so that \\\"appropriate code under the given category\\\" may be obtained for the officers concerned.\"\n  },\n  {\n    \"id\": 402,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding review and withdrawal of cheque drawing status:<br>1. The Head of the Accounting Organisation may undertake a review of the cheque drawing status of existing officers for specified reasons.<br>2. Non-availability of regular trained staff to perform the functions is an illustration of such a reason.<br>3. Officers so reviewed may be brought under the Pay and Accounts Office for payment after pre-check, without any reference to the apex accounting office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.1.10<\/b> supports the first two limbs. The third limb omits an express condition: such officers may be brought under that office for payment after pre-check \\\"in consultation with office of CGA.\\\" The same paragraph permits the Head of the Department to \\\"send proposal on their own\\\" to the accounting head for withdrawal of the cheque drawing power for specific or practical reasons.\"\n  },\n  {\n    \"id\": 403,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"A proposal for withdrawal of the cheque drawing power given to a Cheque Drawing Drawing and Disbursing Officer may, on his own motion, be sent by the Head of the Department to:\",\n    \"options\": [\n      \"the Chief Accounting Authority of the Ministry\",\n      \"the Head of the Accounting Organisation\",\n      \"the Controller General of Accounts\",\n      \"the Pay and Accounts Officer concerned\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Head of the Accounting Organisation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.1.10<\/b> provides that the \\\"Head of Department may also send proposal on their own to Head of Accounting Organisation Pr.CCA\/CCA\/CA(i\/c) as the case may be, for withdrawal of cheque drawing power given to their CDDO for specific\/practical reason and may be brought under PAO concerned.\\\" The route mirrors that for the grant of the power, proposals for which also travel to the apex office through the accounting head (<b>Para 3.1.2<\/b>). Such officers \\\"may be brought under PAO for payment after pre-check in consultation with office of CGA\\\" (<b>Para 3.1.10<\/b>).\"\n  },\n  {\n    \"id\": 404,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"At the beginning of a financial year, the Letter of Credit in favour of a Cheque Drawing Drawing and Disbursing Officer will cover only:\",\n    \"options\": [\n      \"the unspent assignment of the last quarter of the preceding year\",\n      \"the amount for which a Vote on Account has been obtained\",\n      \"the budget allotment communicated by the Finance Division\",\n      \"one-fourth of the annual budget grant of the office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the amount for which a Vote on Account has been obtained<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.2.1<\/b> provides that \\\"Expenditure cannot be incurred out of the CFI in anticipation of the passing of Appropriation (Vote on Account) or the Appropriation Act relating to the budget of a financial year. The Letter of Credit in favour of a cheque drawing DDO at the beginning of the financial year will therefore cover only the amount for which Vote on Account has been obtained.\\\" The unspent assignment of the last quarter is expressly not carried forward (<b>Para 3.2.3<\/b>).\"\n  },\n  {\n    \"id\": 405,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Arrange the following steps in the correct order in which the quarterly assignment of a Cheque Drawing Drawing and Disbursing Officer is settled:<br>1. Communication of the budget allotment by the Budget section or Finance Wing<br>2. Distribution of the allotment among the Drawing and Disbursing Officers by the Head of the Department through the Pay and Accounts Office<br>3. Determination by the Pay and Accounts Officer of the amount of assignment for every quarter<br>4. Authorisation of the paying branch by means of a Letter of Credit\",\n    \"options\": [\n      \"1 - 3 - 2 - 4\",\n      \"2 - 3 - 1 - 4\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.2.2<\/b> fixes the sequence. After the Appropriation Act is passed and assented to, \\\"the Budget section\/Finance Wing communicates the budget allotment\\\", on the basis of which \\\"the Head of the Department will make distribution of the allotment among the DDOs under his control, through the concerned PAO.\\\" That office then determines the quarterly assignment and \\\"will authorise the paying branch of the bank by means of a Letter of Credit(LoC), to make payment of cheques drawn from time to time or electronic payments\\\".\"\n  },\n  {\n    \"id\": 406,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding the determination of the quarterly assignment:<br>1. It is determined on the basis of the allotments and the cash requirements intimated by the cheque drawing officers.<br>2. Anticipated drawals on account of advances from the provident fund for which such officers are authorised to issue electronic payment are to be taken into account.<br>3. While issuing the Letter of Credit for the first quarter after the Appropriation Act is passed, the Letter of Credit issued earlier on the basis of the Vote on Account is to be disregarded.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.2.2<\/b> supports the first two limbs. The third limb reverses its closing sentence, namely that \\\"While issuing the LoC for the first quarter of the financial year after the Appropriation Act is passed, the PAO will take into account the LoC issued earlier on the basis of the 'Vote on Account'.\\\" Disregarding it would result in the amount already authorised being assigned twice over.\"\n  },\n  {\n    \"id\": 407,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Responsibility for ensuring that at no time the amount assigned in the Letter of Credit is exceeded, on account of any electronic payment or cheque issued, rests with:\",\n    \"options\": [\n      \"the Head of the Accounting Organisation\",\n      \"the paying branch of the bank\",\n      \"the Cheque Drawing Drawing and Disbursing Officer\",\n      \"the Pay and Accounts Officer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the paying branch of the bank<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.2.3<\/b> provides that \\\"The paying branch is responsible to ensure that at no time the amount assigned in the LoC is exceeded on account of the payment of any electronic payment or cheque issued by the CDDO.\\\" The cheque drawing officer carries a parallel but distinct duty, being required to \\\"keep a close watch over the drawals made by them\\\" and to seek additional funds through renewal of the Letter of Credit (<b>Para 3.2.6<\/b>). The bank's duty runs against \\\"the payment of any electronic payment or cheque issued by the CDDO\\\", so it is the paying branch and not the drawer that must refuse an excess drawal.\"\n  },\n  {\n    \"id\": 408,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding successive Letters of Credit:<br>1. Except in respect of the first quarter where allocation is on the basis of a Vote on Account, a fresh Letter of Credit issued after expiry of the earlier one is treated as an addition to its unspent balance.<br>2. While communicating the assignment for the second and subsequent quarters, the progressive total of assignments up to the end of the quarter is also to be indicated.<br>3. The unspent assignment of the last quarter of a financial year may be carried forward to the next year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.2.3<\/b> supports the first two limbs, the progressive total being indicated so as to \\\"enable the bank to ensure that the total cumulative drawals from the beginning of the year do not exceed the total progressive assignments.\\\" The third limb reverses the closing sentence, that \\\"The unspent assignment of the last quarter of the financial year is not to be carried forward to the next year.\\\"\"\n  },\n  {\n    \"id\": 409,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Cheques and electronic payments actually issued during the last quarter of a financial year but presented for payment in the next financial year are taken by the banks against the assignment of:\",\n    \"options\": [\n      \"the first quarter of the succeeding year\",\n      \"the year in which they were drawn\",\n      \"the year in which they are paid\",\n      \"the quarter in which they are presented\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the year in which they were drawn<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.2.4<\/b> provides that such instruments \\\"will be taken by the banks against the assignment of the year in which they were drawn, and not the year in which they are paid.\\\" The rule preserves the integrity of the annual assignment, and works together with <b>Para 3.2.3<\/b>, under which the unspent assignment of the last quarter is not carried forward to the next year. The paragraph speaks of instruments \\\"actually issued during the last quarter but presented for payment during the next quarter in the subsequent financial year.\\\"\"\n  },\n  {\n    \"id\": 410,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Reconciliation by the Pay and Accounts Officer of the progressive expenditure of Cheque Drawing Drawing and Disbursing Officers from the payment scrolls is required to be carried out:\",\n    \"options\": [\n      \"on a monthly basis\",\n      \"at the close of each quarter\",\n      \"on a weekly basis\",\n      \"on a fortnightly basis\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - on a weekly basis<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.2.5<\/b> requires that officer to \\\"reconcile the progressive expenditure of CDDOs from the payment scrolls, on a weekly basis. In case of payment made through PFMS also, weekly reconciliation must be conducted to ensure that limits as specified in LoC are not exceeded.\\\" The register maintained for each such officer is likewise \\\"posted from the weekly accounts of the CDDOs as well as reconciled with the bank scrolls\\\" (<b>Para 3.3.2<\/b>).\"\n  },\n  {\n    \"id\": 411,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Where the limits specified in the Letter of Credit are found to have been exceeded, the Pay and Accounts Officer is required to:\",\n    \"options\": [\n      \"stop further payments by the officer concerned until the excess is regularised\",\n      \"report the excess to the Controller General of Accounts through the Head of the Department\",\n      \"inform his Deputy Controller or Controller of Accounts immediately\",\n      \"take up the matter directly with the paying branch of the bank\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - inform his Deputy Controller or Controller of Accounts immediately<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.2.5<\/b> provides that \\\"If LoC are found to be exceeded, then PAO shall immediately inform his DCA\/CA\/CCA for taking up the matter with the concerned bank.\\\" The matter is thus taken up with the bank at a supervisory level rather than by the paying office directly, the bank being the authority responsible for ensuring that the assigned amount is at no time exceeded (<b>Para 3.2.3<\/b>). The bank is itself \\\"responsible to ensure that at no time the amount assigned in the LoC is exceeded\\\" (<b>Para 3.2.3<\/b>), so an excess calls for the matter to be taken up with it.\"\n  },\n  {\n    \"id\": 412,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding the quarterly assignment system:<br>1. Cheque drawing officers are required to keep a close watch over their drawals and take prompt action for assignment of additional funds through renewal of the Letter of Credit.<br>2. The system of quarterly allotment applies to disbursing officers functioning on the Public Works Division pattern also.<br>3. An officer in whose favour an assignment account has been opened may draw an amount for placing in a separate account in the bank where this is necessary for scheme funds.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 3.2.6 and 3.2.7<\/b> support the first two limbs. The third limb reverses the prohibition that such an officer \\\"shall in no case draw any amount for placing in a separate account in the bank or in a private account.\\\" The same paragraph adds that \\\"It is also not permissible to draw cheques and deposit the amount in the department's cash chest at the end of the year for the purpose of showing the full amount of the assignment as utilized.\\\"\"\n  },\n  {\n    \"id\": 413,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Drawing cheques and depositing the amount in the department's cash chest at the end of the year, so as to show the full amount of the assignment as utilised, has been declared to be:\",\n    \"options\": [\n      \"permissible where the assignment would otherwise lapse\",\n      \"permissible with the concurrence of the Pay and Accounts Officer\",\n      \"not permissible\",\n      \"permissible with the approval of the Head of the Department\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - not permissible<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.2.7<\/b> states that \\\"It is also not permissible to draw cheques and deposit the amount in the department's cash chest at the end of the year for the purpose of showing the full amount of the assignment as utilized.\\\" The prohibition is unqualified, and follows from the rule that the unspent assignment of the last quarter is not to be carried forward to the next year (<b>Para 3.2.3<\/b>), so that lapse is the intended consequence.\"\n  },\n  {\n    \"id\": 414,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"The procedure regarding the sending of specimen signatures, the provision for different categories of cheques and the obtaining of bank drafts applies to Cheque Drawing Drawing and Disbursing Officers in the same manner as it applies to:\",\n    \"options\": [\n      \"Principal Accounts Offices\",\n      \"officers rendering accounts on the Public Works pattern\",\n      \"Pay and Accounts Officers\",\n      \"non-cheque drawing Drawing and Disbursing Officers\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Pay and Accounts Officers<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.2.8<\/b> provides that \\\"The procedure prescribed in paragraphs 4.1 and 4.2 of Chapter 4 regarding the sending of specimen signature, provision for different categories of cheques and the procedure for obtaining bank drafts will apply to CDDOs also.\\\" <b>Para 3.1.4<\/b> states the same rule for specimen signatures, requiring them to be sent \\\"as per the instructions prescribed in this regard for the Pay and Accounts Officers\\\".\"\n  },\n  {\n    \"id\": 415,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Payment to a vendor, supplier or contractor by a Cheque Drawing Drawing and Disbursing Officer is required to be made through electronic payment only, and not by cheque, where the amount exceeds:\",\n    \"options\": [\n      \"\u20b92,000\",\n      \"\u20b95,000\",\n      \"\u20b910,000\",\n      \"\u20b925,000\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - \u20b95,000<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.3.1<\/b> provides that \\\"Payment more than Rs.5000\/- to vendor\/supplier\/contractor will be made through e-payment only and not by cheque.\\\" The figure of \u20b92,000 belongs to a different rule, namely that sub-vouchers up to that value are retained by such officers in their own offices for the audit of their initial records (<b>Note below Para 3.4.3<\/b>). The same paragraph requires that \\\"Booking of expenditure under correct object heads of accounts to be followed as per the instructions of MoF, DOE\\\" of 1.1.2014.\"\n  },\n  {\n    \"id\": 416,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding the preparation and checking of bills in the office of a Cheque Drawing Drawing and Disbursing Officer:<br>1. Bills are to be prepared in accordance with the rules and procedures prescribed in the Receipts and Payments Rules and the General Financial Rules.<br>2. For the bills of his own office, that officer is to ensure that, to the extent possible, a person other than the one responsible for preparing them has checked them independently.<br>3. Booking of expenditure under the correct object heads of account is a matter left to the Pay and Accounts Office at the stage of post audit.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.3.1<\/b> supports the first two limbs. The third limb displaces a duty the same paragraph casts on the drawing officer, namely that \\\"Booking of expenditure under correct object heads of accounts to be followed as per the instructions of MoF, DOE, F. No: 1(17)\/2013-E.IIA dated 1.1.2014.\\\" The independent check by a second person is a safeguard against self-verification of one's own bills.\"\n  },\n  {\n    \"id\": 417,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Where a bill received from a non-cheque drawing Drawing and Disbursing Officer does not fall within the categories for which cheque drawing powers have been delegated, it is required to be:\",\n    \"options\": [\n      \"paid and reported to the Pay and Accounts Office in the List of Payments\",\n      \"entered in the Register of Bills Received and kept under objection\",\n      \"returned to that officer for onward transmission for pre-check\",\n      \"forwarded directly by the cheque drawing officer to the Pay and Accounts Office\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - returned to that officer for onward transmission for pre-check<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.3.2<\/b> requires such bills to be verified \\\"to ensure that they relate only to the classes of payments for which the DDOs are authorised to make payments. The bills which do not fall under these categories if received, will be returned to the NCDDO concerned for sending them to the PAO for pre-check and payment.\\\" Only after this preliminary verification are the bills entered in the Register of Bills Received in Form CAM 18.\"\n  },\n  {\n    \"id\": 418,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Register or statement)<\/b><br>A. Register of Bills Received<br>B. Register of Cheques Issued<br>C. Bank Reconciliation Statement<br>D. List of Payments<br><b>List-II (Form)<\/b><br>1. CAM 19<br>2. CAM-21<br>3. CAM 18<br>4. CAM 20\",\n    \"options\": [\n      \"A-3, B-1, C-4, D-2\",\n      \"A-1, B-3, C-2, D-4\",\n      \"A-3, B-4, C-1, D-2\",\n      \"A-2, B-1, C-4, D-3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - A-3, B-1, C-4, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.3.2<\/b> identifies the \\\"Register of Bills Received\\\" as Form CAM 18 and the \\\"Register of Cheques Issued\\\" as Form CAM 19; <b>Para 3.4.2<\/b> requires that \\\"A Bank Reconciliation Statement (Form CAM 20) should be drawn up every month\\\"; and <b>Para 3.4.3<\/b> requires officers not functioning on the payment platform to prepare a \\\"'List of Payments' (LoP) in triplicate, in Form CAM-21\\\".\"\n  },\n  {\n    \"id\": 419,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding the watch over quarterly assignments:<br>1. It is to be ensured through the Register of Cheques Issued that the quarterly assignments in respect of each office as intimated by the Pay and Accounts Office are not exceeded.<br>2. The Pay and Accounts Office is also to maintain a suitable register in respect of each cheque drawing officer to ensure that drawals are not in excess of the assignments.<br>3. That register is to be posted from the monthly accounts of the cheque drawing officers.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.3.2<\/b> supports the first two limbs. The third limb alters the periodicity: the register \\\"should be posted from the weekly accounts of the CDDOs as well as reconciled with the bank scrolls.\\\" The weekly basis matches the requirement in <b>Para 3.2.5<\/b> that the progressive expenditure be reconciled from the payment scrolls weekly, so that any excess over the Letter of Credit is caught early.\"\n  },\n  {\n    \"id\": 420,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following checks to be applied to a bill in the office of a Cheque Drawing Drawing and Disbursing Officer:<br>1. That the bill is arithmetically checked and the claim is admissible.<br>2. That the authority is competent and the signature and countersignature, where necessary, are genuine and in order.<br>3. That corrections, if any, have been duly attested.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 3.3.3<\/b>, which requires that \\\"the bills shall be arithmetically checked, ensured that the claim is admissible, authority is competent, the signature and countersignature where necessary are genuine and in order, and corrections, if any, have been duly attested.\\\" Only after satisfying himself in all respects does that officer sign the pay order on the bill.\"\n  },\n  {\n    \"id\": 421,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"After satisfying himself in all respects, the Cheque Drawing Drawing and Disbursing Officer signs the pay order on the bill showing the amount for which the bill is passed, and:\",\n    \"options\": [\n      \"enters the bill in the Bank Reconciliation Statement for the month\",\n      \"obtains the attestation of a gazetted officer on the pay order\",\n      \"cancels the Pay Order, the payment being prepared for the net amount\",\n      \"forwards the bill to the Pay and Accounts Office for counter-verification\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - cancels the Pay Order, the payment being prepared for the net amount<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.3.3<\/b> provides that \\\"the CDDO will sign the pay order on the bill showing the amount for which the bill is passed (in words and figures) and cancel the Pay Order. The e-payment\/cheque will then be prepared for the net amount of the bill.\\\" The provisions of the Subsidiary Instructions to the Rules of 2022 are to be observed while writing the cheques. The paragraph adds that \\\"The provisions contained in Para 3.2(10) to 3.2 (12) of Subsidiary Instructions to R&P Rules, 2022 should be observed while writing the cheques.\\\"\"\n  },\n  {\n    \"id\": 422,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding entries in the Register of Cheques Issued:<br>1. The number and date of all cheques issued are to be noted in the register, the officer attesting the entry at the time of signing each cheque.<br>2. The entries are to be subjected to check by another officer, preferably of gazetted rank, with reference to the pass order in the paid voucher.<br>3. The register is to be closed at the end of the week by striking the totals.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.3.4<\/b> supports the first two limbs. The third limb alters the timing: \\\"The register should be closed on the same day by striking the totals of Col. 7\\\", the instructions in <b>Para 2.19.1<\/b> being complied with as well, under which the register of cheques is taken up at the end of the day and the entries added up daily. The daily closing keeps the register in step with the register of cheques maintained in the Pay and Accounts Office, which is likewise added up at the end of each day.\"\n  },\n  {\n    \"id\": 423,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding the intimation to be sent by Cheque Drawing Drawing and Disbursing Officers at the end of the financial year:<br>1. It covers the total number of cheques issued and electronic payments made on the last day and the amount thereof.<br>2. It covers the number and amount of the last cheque issued under each category.<br>3. It should reach the Pay and Accounts Officer not later than the 5th day of the next financial year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.3.5<\/b> supports the first two limbs, the intimation being sent \\\"by e-mail\/fax to the Pay and Accounts Officer.\\\" The third limb extends the time allowed: it \\\"should reach not later than the 1st day of the next financial year so as to enable the PAO to send a consolidated statement to the Principal Accounts Office.\\\" The tight timeline exists because that consolidated statement must itself be rendered upward.\"\n  },\n  {\n    \"id\": 424,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Under the procedure laid down for reporting and accounting of transactions, a copy of the daily scroll is sent to the Cheque Drawing Drawing and Disbursing Officer by:\",\n    \"options\": [\n      \"the accredited bank's focal point branch\",\n      \"the Principal Accounts Office\",\n      \"the dealing branch of the bank concerned\",\n      \"the Pay and Accounts Office\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the dealing branch of the bank concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.4.1<\/b> provides that \\\"the dealing branch of the bank will send a copy of the daily scroll to the CDDO.\\\" That scroll is then checked \\\"with reference to the entries in the 'Register of Cheques Issued' and electronic payment advices made by CDDOs, to verify the cheque number\/ transaction number and the amount of cheques paid\/ electronic payment made\\\", the date of encashment being noted in the relevant column of that Register (<b>Para 3.4.2<\/b>).\"\n  },\n  {\n    \"id\": 425,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"The Bank Reconciliation Statement drawn up every month explains the difference between the total payments as per the bank scroll and the total payments during the month as shown by:\",\n    \"options\": [\n      \"the List of Payments sent to the Pay and Accounts Office\",\n      \"the Letter of Credit issued for the quarter\",\n      \"the Register of Cheques Issued and the electronic payments made\",\n      \"the Register of Bills Received and the paid vouchers\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Register of Cheques Issued and the electronic payments made<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.4.2<\/b> requires the Statement in Form CAM 20 \\\"explaining the difference between total payments made as per the bank scroll and the total payments during the month as per the Register of Cheques Issued and electronic payment made.\\\" It also shows cheques issued during the month but not reported as cleared, and cheques cleared during the month which were issued earlier, discrepancies being taken up with the bank immediately.\"\n  },\n  {\n    \"id\": 426,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding reconciliation statements sent by Cheque Drawing Drawing and Disbursing Officers:<br>1. A bank reconciliation statement is to be prepared every month and sent to the Pay and Accounts Office.<br>2. It is to be accompanied by a reconciliation statement in respect of receipts in the prescribed Form.<br>3. The Pay and Accounts Office verifies the bank reconciliation statement of each such officer at the close of each quarter.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.4.2<\/b> supports the first two limbs, the receipts statement being in Form CAM-22. The third limb alters the periodicity: \\\"PAO shall verify the Bank Reconciliation Statement of each DDO under his control on monthly basis.\\\" The monthly verification sits alongside the weekly reconciliation of progressive expenditure against the Letter of Credit required by <b>Para 3.2.5<\/b>. The receipts statement in Form CAM-22 accompanies the bank reconciliation statement, so that both sides of the account of that officer are verified together each month.\"\n  },\n  {\n    \"id\": 427,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"The List of Payments prepared by Cheque Drawing Drawing and Disbursing Officers not functioning on the payment platform is required to be prepared:\",\n    \"options\": [\n      \"in triplicate, all three copies being sent to the Pay and Accounts Office\",\n      \"in duplicate, both copies being retained in the office of that officer\",\n      \"in triplicate, two copies with the vouchers going to that office\",\n      \"in duplicate, one copy with the paid vouchers being sent to the Pay and Accounts Office\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - in triplicate, two copies with the vouchers going to that office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.4.3<\/b> requires such officers to \\\"prepare a 'List of Payments' (LoP) in triplicate, in Form CAM-21\\\", and provides that \\\"Two copies of the LoP accompanied by the paid vouchers should be sent to the PAO\\\". Of the two copies so received, \\\"One of these will be used as 'Register of Cheques Delivered' in the PAO, while the second copy with paid vouchers will be used for incorporation in the Accounts\\\" (<b>Para 3.7.1<\/b>). The remaining copy stays with the drawing office, the schedule for despatch of the two copies being fixed period-wise in the same paragraph.\"\n  },\n  {\n    \"id\": 428,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Period of the month covered by the List of Payments)<\/b><br>A. 1st to 7th<br>B. 8th to 14th<br>C. 15th to 21st<br>D. 22nd to the end of the month<br><b>List-II (Due date for despatch to the Pay and Accounts Office)<\/b><br>1. By the 23rd of the month<br>2. Daily<br>3. By the 9th of the month<br>4. By the 16th of the month\",\n    \"options\": [\n      \"A-2, B-4, C-1, D-3\",\n      \"A-3, B-4, C-1, D-2\",\n      \"A-4, B-3, C-2, D-1\",\n      \"A-3, B-1, C-4, D-2\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.4.3<\/b> prescribes the schedule, namely \\\"1st to 7th : by the 9th of the month; 8th to 14th : by the 16th of the month; 15th to 21st : by the 23rd of the month; 22nd to the end of the Month : DAILY\\\". The last day's scroll is to be sent \\\"by the 3rd of the following month\\\", the daily despatch towards the close of the month being designed to secure timely incorporation of the year's closing transactions.\"\n  },\n  {\n    \"id\": 429,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"The last day's scroll is required to be sent by a Cheque Drawing Drawing and Disbursing Officer to the Pay and Accounts Office by:\",\n    \"options\": [\n      \"the 9th of the following month\",\n      \"the last working day of the month\",\n      \"the 3rd of the following month\",\n      \"the 5th of the following month\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the 3rd of the following month<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.4.3<\/b> fixes the due date for the \\\"Last day's scroll : by the 3rd of the following month.\\\" The date of the 5th belongs to a different class of officer altogether, <b>Para 3.4.5<\/b> providing that \\\"The due dates for submission of compiled accounts to the PAO, for the officers rendering accounts on the Public Works\/Forest Accounting System shall be the 5th of the succeeding month.\\\" The daily despatch prescribed for the period \\\"22nd to the end of the Month\\\" precedes it, so the closing transactions of a month reach that office without delay.\"\n  },\n  {\n    \"id\": 430,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Sub-vouchers which may be retained by Cheque Drawing Drawing and Disbursing Officers in their own offices for the audit of their initial records are those up to a value of:\",\n    \"options\": [\n      \"\u20b9500\",\n      \"\u20b91,000\",\n      \"\u20b92,000\",\n      \"\u20b95,000\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - \u20b92,000<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 3.4.3<\/b> provides that \\\"Sub-vouchers upto \u20b9 2000\/- in value shall be retained by CDDOs in their offices in terms of Para 2.20 (3) & (4) of Subsidiary Instructions to Central Government Account, (R&P) Rules,2022 for the audit of their initial records.\\\" A certificate is to be recorded on each contingency bill specifying the numbers of the sub-vouchers so retained.\"\n  },\n  {\n    \"id\": 431,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Where sub-vouchers are retained in the office of the Cheque Drawing Drawing and Disbursing Officer, the certificate to that effect is required to be recorded:\",\n    \"options\": [\n      \"in the Register of Cheques Issued against the relevant entry\",\n      \"on the List of Payments sent to the Pay and Accounts Office\",\n      \"on each contingency bill, specifying the numbers of the sub-vouchers retained\",\n      \"in the Register of Bills Received against the relevant entry\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - on each contingency bill, specifying the numbers of the sub-vouchers retained<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 3.4.3<\/b> requires that \\\"A certificate would however be recorded by them on each contingency bill to the effect that sub-vouchers of value upto \u20b9 2000\/- numbering from Sub-Voucher....to Sub-voucher.... have been retained in his office.\\\" The certificate on the bill itself preserves the audit trail, the retained sub-vouchers remaining available for the audit of the initial records of that office. The retention itself is \\\"in terms of Para 2.20 (3) & (4) of Subsidiary Instructions to Central Government Account, (R&P) Rules,2022 for the audit of their initial records.\\\"\"\n  },\n  {\n    \"id\": 432,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding Cheque Drawing Drawing and Disbursing Officers functioning on the payment platform:<br>1. Vouchers are posted in the account of the Pay and Accounts Office upon digital signing by such officers in the case of electronic payment, or at the time of cheque issue in the system.<br>2. The accounting of vouchers is done as per the classification provided to the system at the time of creation of the sanction and at the time of entering the deduction at the bill generation level.<br>3. Such officers are relieved of the requirement to send a copy of the List of Payments to the Pay and Accounts Office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.4.4<\/b> supports the first two limbs, the account of that office being in Form CAM 33. The third limb reverses the closing sentence, namely that \\\"CDDO shall send a copy of LoP to PAO for the purpose of Post audit.\\\" The requirement survives the shift to the electronic environment because post audit of the paid vouchers is a distinct exercise from their incorporation in the accounts.\"\n  },\n  {\n    \"id\": 433,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"For officers rendering accounts on the Public Works or Forest Accounting System, compiled accounts are required to be submitted to the Pay and Accounts Office by:\",\n    \"options\": [\n      \"the 3rd of the succeeding month\",\n      \"the 9th of the succeeding month\",\n      \"the last day of the succeeding month\",\n      \"the 5th of the succeeding month\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the 5th of the succeeding month<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.4.5<\/b> provides that \\\"The due dates for submission of compiled accounts to the PAO, for the officers rendering accounts on the Public Works\/Forest Accounting System shall be the 5th of the succeeding month.\\\" The system of quarterly allotment applies equally to such disbursing officers, <b>Para 3.2.6<\/b> providing that it \\\"will apply to disbursing officers functioning on Public Works Division pattern also.\\\"\"\n  },\n  {\n    \"id\": 434,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Cheque books are required to be supplied to Cheque Drawing Drawing and Disbursing Officers by:\",\n    \"options\": [\n      \"the dealing branch of the accredited bank\",\n      \"the Principal Accounts Office of the Ministry\",\n      \"the Head of the Accounting Organisation\",\n      \"the Pay and Accounts Offices concerned themselves\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Pay and Accounts Offices concerned themselves<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.5.1<\/b> provides that \\\"The PAOs concerned will supply the cheque books to their CDDOs\\\", the instructions contained in the Central Government Accounts (Receipts and Payments) Rules, 2022 being carefully observed in this regard. The bank's role comes later, that officer being required to notify to it the number of the cheque book and the serial numbers of the forms brought into use (<b>Para 3.5.1(iv)<\/b>). The instructions to be observed in this regard are those \\\"contained in Central Government Accounts (R&P) Rules, 2022\\\", covering the count, custody, notification and loss of cheque forms.\"\n  },\n  {\n    \"id\": 435,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Cheque books must be kept under lock and key and in the personal custody of:\",\n    \"options\": [\n      \"the Assistant Accounts Officer of the office\",\n      \"the officer nominated as the second signatory\",\n      \"the cashier of the office\",\n      \"the drawing officer\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the drawing officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.5.1(iii)<\/b> requires that \\\"Cheque books must be kept under lock and key and in the personal custody of the drawing officer. When relieved, he shall take receipt for the exact number of cheques made over to the relieving officer.\\\" On receipt of a cheque book that officer must also \\\"count the number of forms contained in each cheque book and record a certificate of count on the fly leaf\\\" under clause (ii).\"\n  },\n  {\n    \"id\": 436,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding cheque books brought into use:<br>1. The number of the cheque book and the serial numbers of the forms it contains are to be notified to the dealing bank on which cheques are drawn.<br>2. The same particulars are to be notified to the Pay and Accounts Officer.<br>3. The bank keeps a record of the particulars for verifying the genuineness of the cheques presented for payment.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 3.5.1(iv)<\/b>, the officer notifying the particulars of each cheque book \\\"that he brings into use from time to time, to the dealing bank on which he draws cheques, as well as the Pay and Accounts Officer.\\\" Clause (v) adds a related safeguard, requiring that \\\"The loss of cheque books or a blank cheque form shall be immediately\/same day notified to bank branch with whom the disbursing officer is in account with.\\\"\"\n  },\n  {\n    \"id\": 437,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding the drawing of cheques by Cheque Drawing Drawing and Disbursing Officers:<br>1. All cheques so drawn shall be crossed.<br>2. All cheques should be signed in indelible ink only.<br>3. In the case of cheques of category 'A', the account number and details of the bank or branch should be written before the name of the payee.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.5.1<\/b> supports the first two limbs through clauses (vi) and (vii). The third limb reverses the order prescribed in clause (vii), under which \\\"in case of cheques of category 'A', the account number and the details of bank\/branch should be written after the name of the payee.\\\" The crossing requirement in clause (vi) is unqualified and applies to all cheques so drawn.\"\n  },\n  {\n    \"id\": 438,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Irrespective of the category, cheques drawn or electronic payments made by a Cheque Drawing Drawing and Disbursing Officer shall bear two signatures or digital signatures where the amount reaches:\",\n    \"options\": [\n      \"\u20b95 lakhs and above\",\n      \"\u20b910 lakhs and above\",\n      \"\u20b925 lakhs and above\",\n      \"\u20b950 lakhs and above\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - \u20b910 lakhs and above<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.5.1(viii)<\/b> provides that \\\"Irrespective of the category, all cheques drawn or electronic payments made for \u20b910 lakhs and above shall bear two signatures\/ digital signatures. For this purpose the Head of the accounting organisation shall nominate another gazetted officer \/senior most non-gazetted officer, as second signatory.\\\" The same threshold and the same nominating authority govern payments made in a Pay and Accounts Office (<b>Note below Para 2.2.9<\/b>).\"\n  },\n  {\n    \"id\": 439,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Where a cheque requires a correction or alteration of any kind, the course prescribed is that:\",\n    \"options\": [\n      \"the correction should be attested by the drawing officer under his full signature\",\n      \"the correction should be attested and the fact noted in the Register of Cheques Issued\",\n      \"the cheque should be forwarded to the Pay and Accounts Office for revalidation\",\n      \"the cheque should be cancelled and a fresh cheque issued in lieu thereof\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the cheque should be cancelled and a fresh cheque issued in lieu thereof<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.5.1(ix)<\/b> provides that \\\"No correction or alteration in a cheque is permissible. Any cheque requiring any kind of correction or alteration should be cancelled and a fresh cheque should be issued in lieu thereof.\\\" Attestation of alterations is prescribed for a different document, namely the bill, where corrections \\\"have been duly attested\\\" before the pay order is signed (<b>Para 3.3.3<\/b>). The rule is stated in absolute terms, so that no correction, however minor, may be carried on the face of a cheque once written.\"\n  },\n  {\n    \"id\": 440,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"A cheque issued in India for making payment, or a refund order issued for refund of revenue, is valid for a period of:\",\n    \"options\": [\n      \"one month from the date of issue\",\n      \"three months from the date of issue\",\n      \"six months from the date of issue\",\n      \"one year from the date of issue\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - three months from the date of issue<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.5.1(x)<\/b> provides that such an instrument \\\"shall be valid for three months from the date of issue.\\\" The same period governs the alternative course on a reported loss, a request for a fresh cheque made \\\"within a period of three months from the date of issue of original cheque\\\" attracting the requirement of intimation to the bank and a stop payment advice (<b>Para 3.5.1(xiii)<\/b>). On expiry of the currency the cheque may be \\\"inquired into and retrieved by the CDDO\\\", revalidation being impermissible regardless of the date of drawal (<b>Para 3.5.1(xi)<\/b>).\"\n  },\n  {\n    \"id\": 441,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding a time barred cheque:<br>1. On expiry of the currency of a cheque, the matter may be inquired into and the cheque retrieved by the drawing officer.<br>2. Revalidation of a time barred cheque is permissible where the delay is not attributable to the payee.<br>3. In the event of non-return of the cheque, the drawer should require the payee either to return it for cancellation or for issue of a fresh cheque in lieu thereof.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.5.1(xi)<\/b> supports the first and third limbs. The second limb reverses the express bar that \\\"revalidation of a time barred cheque is not permissible regardless of the date of its drawal.\\\" The prohibition is absolute, the only course being cancellation of the time barred cheque and issue of a fresh cheque in lieu, following the procedure in <b>Para 5.2.5<\/b>. The procedure for cancellation and issue of a fresh cheque in lieu is that laid down in <b>Para 5.2.5<\/b> of the manual, which must be strictly followed.\"\n  },\n  {\n    \"id\": 442,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Where a fresh cheque is not required to be issued in place of a time barred cheque, the cheque, after being defaced or cancelled, is required to be forwarded to:\",\n    \"options\": [\n      \"the paying branch of the bank\",\n      \"the Head of the Accounting Organisation\",\n      \"the payee, for his record\",\n      \"the Pay and Accounts Office\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Pay and Accounts Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.5.1(xii)<\/b> provides that \\\"In case fresh cheque is not required to be issued, the cheque should be defaced\/cancelled as above and forwarded to the PAO. The entries in the accounts should simultaneously be suitably reversed.\\\" Where a fresh cheque is to be issued, \\\"cancellation of time barred cheque must be recorded in the cheque issue register and then the cheque must be cancelled.\\\"\"\n  },\n  {\n    \"id\": 443,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding a request for a fresh cheque on the ground that the original has been lost:<br>1. Where the request is made within three months from the date of issue of the original cheque, intimation is to be sent to the bank on which it was drawn, advising it to stop payment.<br>2. Where the currency of the cheque has not expired at the time of the intimation, the bank shall acknowledge the intimation in writing in the prescribed form.<br>3. Where the currency has expired at the time of the intimation, the acknowledgement of the stop payment order must nevertheless be insisted upon from the bank.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.5.1(xiii)<\/b> supports the first two limbs. The third limb reverses its terms, since where the currency has expired \\\"the acknowledgement of the 'stop payment order' may not be insisted upon from the bank. In such cases the intimation to the bank is sufficient for the record of the CDDO.\\\" The relaxation follows from the fact that an expired cheque cannot in any event be paid.\"\n  },\n  {\n    \"id\": 444,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"A non-payment certificate in respect of a cheque reported to have been lost is issued by:\",\n    \"options\": [\n      \"the paying branch of the bank on which the cheque was drawn\",\n      \"the Cheque Drawing Drawing and Disbursing Officer who drew the cheque\",\n      \"the Head of the Accounting Organisation of the Ministry\",\n      \"the Pay and Accounts Office, on verifying its relevant records\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Pay and Accounts Office, on verifying its relevant records<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.5.2<\/b> provides that that office, \\\"on receiving a copy of this intimation from the said CDDO, will issue a non-payment certificate after verification of his relevant records i.e. Register of Cheques delivered, etc. and after keeping a suitable note against the relevant entry in that register.\\\" <b>Para 3.5.3<\/b> adds that although paying banks \\\"may not be required to issue 'non-payment certificate', there will be no change in their responsibilities towards lost cheques.\\\" The certificate runs that the cheque \\\"reported by..........(the drawing officer) to have been drawn by him on.......branch of......bank in favour of......has not been paid\\\".\"\n  },\n  {\n    \"id\": 445,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following actions to be taken by the Cheque Drawing Drawing and Disbursing Officer on receipt of a non-payment certificate:<br>1. The particulars are to be noted against the relevant entry in the office copy of the list of payments, to indicate that the original cheque has not been paid and has been stopped from payment.<br>2. A similar note is to be made on the cheque issue register and the office copy of the relevant paid voucher before a fresh cheque is issued.<br>3. The number and date of the fresh cheque are to be noted on the list of payments, the paid voucher and the cheque register.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 3.5.3<\/b>, the provisions of <b>Paras 4.3 and 5.4<\/b> of the manual being followed for the issue of the fresh cheque. The three-fold noting on the list of payments, the paid voucher and the cheque register ensures that the stopped instrument and its replacement remain traceable against a single transaction. The register in the cheque drawing office is the \\\"'Register of Cheques Issued' (Form CAM 19)\\\", in which the number and date of every cheque issued is noted and attested.\"\n  },\n  {\n    \"id\": 446,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Where it is found afterwards that a cheque reported as lost has in fact been paid, the Cheque Drawing Drawing and Disbursing Officer is required to report the matter immediately to:\",\n    \"options\": [\n      \"the Pay and Accounts Office alone, which will take up the matter with the bank\",\n      \"the Head of the Accounting Organisation for orders\",\n      \"the Controller General of Accounts through the Head of the Department\",\n      \"the paying branch, under intimation to the Pay and Accounts Office\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the paying branch, under intimation to the Pay and Accounts Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.5.3<\/b> provides that in that event \\\"the CDDO will report the matter immediately to the paying branch under telegraphic intimation\/official e-mail, to the PAO.\\\" The urgency reflects the position that the banks, though not required to issue the certificate, retain their responsibilities towards lost cheques and \\\"will exercise all usual precautions\\\" to ensure that a cheque for which such advice has been received is not subsequently paid. The banks \\\"will exercise all usual precautions\\\" to ensure that a cheque for which such advice has been received is not subsequently paid.\"\n  },\n  {\n    \"id\": 447,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding receipt scrolls:<br>1. Where receipts are reported electronically through the payment platform, there is no need to enter the electronic scrolls in that platform.<br>2. Entries of scrolls and challans received from the bank in respect of physical instruments are to be made in that platform.<br>3. Electronic scrolls in respect of receipts are required to be entered manually so as to complete the accounting record.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.6<\/b> supports the first two limbs: \\\"In case of e-receipts reported through PFMS, there is no need to enter e-scrolls in PFMS. Entry of Scrolls\/Challans received from Bank (in respect of physical instruments) are only to be made in PFMS.\\\" The third limb contradicts the first, the electronic scroll being incorporated by the system itself. The procedure in <b>Para 13.6<\/b> of the manual is to be followed.\"\n  },\n  {\n    \"id\": 448,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Consider the following statements regarding action in the Pay and Accounts Office on payment scrolls:<br>1. Where electronic payments are made through the payment platform, the electronic scroll is received in electronic format on that platform and need not be entered.<br>2. Two copies of the list of payments received from officers not functioning on the platform are to be kept in a guard file.<br>3. Both those copies are used for incorporation in the Accounts.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.7.1<\/b> supports the first two limbs. The third limb misstates the use of the copies: \\\"One of these will be used as 'Register of Cheques Delivered' in the PAO, while the second copy with paid vouchers will be used for incorporation in the Accounts, in the case of CDDOs not functioning in PFMS.\\\" Reconciliation follows the procedure in <b>Para 13.6<\/b> after receipt of the payment scroll and images of paid cheques from the bank.\"\n  },\n  {\n    \"id\": 449,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Of the two copies of the list of payments received from a Cheque Drawing Drawing and Disbursing Officer not functioning on the payment platform, one is used in the Pay and Accounts Office as:\",\n    \"options\": [\n      \"the Register of Cheques Issued\",\n      \"the Register of Bills Received\",\n      \"the Bank Reconciliation Statement\",\n      \"the Register of Cheques Delivered\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Register of Cheques Delivered<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.7.1<\/b> provides that of the copies kept in a guard file, \\\"One of these will be used as 'Register of Cheques Delivered' in the PAO, while the second copy with paid vouchers will be used for incorporation in the Accounts.\\\" The Register of Cheques Issued is a record of the cheque drawing office itself, in Form CAM 19, in which the number and date of every cheque issued is noted and attested (<b>Para 3.3.4<\/b>). The two copies of the list are \\\"kept in a guard file in the PAO\\\", the drawing office having prepared the list in triplicate in Form CAM-21.\"\n  },\n  {\n    \"id\": 450,\n    \"chapter\": \"Ch 3: Procedure to be Followed by Cheque Drawing DDOs\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Function)<\/b><br>A. Supply of cheque books to cheque drawing officers<br>B. Nomination of the second signatory for high value payments<br>C. Ensuring that the amount assigned in the Letter of Credit is at no time exceeded<br>D. Permitting a cheque drawing officer to pay the bills of one or more other offices<br><b>List-II (Authority)<\/b><br>1. Head of the Department, in consultation with the Head of the Accounting Organisation<br>2. Paying branch of the bank<br>3. Pay and Accounts Office concerned<br>4. Head of the Accounting Organisation\",\n    \"options\": [\n      \"A-3, B-2, C-4, D-1\",\n      \"A-2, B-4, C-3, D-1\",\n      \"A-3, B-4, C-2, D-1\",\n      \"A-4, B-3, C-1, D-2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-4, C-2, D-1<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 3.5.1<\/b> provides that \\\"The PAOs concerned will supply the cheque books to their CDDOs\\\"; <b>Para 3.5.1(viii)<\/b> requires the accounting head to \\\"nominate another gazetted officer \/senior most non-gazetted officer, as second signatory\\\"; <b>Para 3.2.3<\/b> makes the paying branch responsible to ensure that the assigned amount is not exceeded; and <b>Para 3.1.9<\/b> vests the permission in the Head of the Department in consultation with the accounting head.\"\n  },\n  {\n    \"id\": 451,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Under the departmentalised accounting system, the bank or banks which handle the receipts and payments of a Ministry or Department are nominated by:\",\n    \"options\": [\n      \"the Department of Financial Services, Ministry of Finance\",\n      \"the Reserve Bank of India on the advice of the apex accounting authority\",\n      \"the Controller General of Accounts on the advice of the Reserve Bank of India\",\n      \"the Head of the Accounting Organisation of the Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Reserve Bank of India on the advice of the apex accounting authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.1.1<\/b> provides that such receipts and payments \\\"are handled by the RBI or the Public\/Private Sector Bank\/s nominated for the particular Ministry\/Department by the RBI on the advice of the CGA, in accordance with the memorandum of instructions issued by RBI to Banks\\\". The reversal of these two roles is the standing trap here; the same paragraph adds that \\\"a new bank for a particular Ministry\/Department requires prior approval of CGA and RBI.\\\" These instructions \\\"are applicable to all Civil and non-Civil Ministries\/Departments of Government of India.\\\"\"\n  },\n  {\n    \"id\": 452,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding a change of the accredited bank branch of a Ministry or Department:<br>1. The Head of the Accounting Organisation may directly approach the accredited bank, under intimation to the Reserve Bank of India and the Office of the Controller General of Accounts.<br>2. The bank concerned will intimate the Reserve Bank immediately on commencement of Government business at such branches.<br>3. This revised procedure applies even where a change of Focal Point Branch is involved.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.1.1<\/b> supports the first two limbs. The third limb reverses the express limitation that \\\"The revised procedure will be applicable only in cases where change of FPB is not involved.\\\" Where a new branch is identified as such a branch, or an existing one is changed, \\\"the Ministry\/Department will have to seek prior permission of RBI, DGBA, Central Office.\\\" Where a new Focal Point Branch is identified or an existing one changed, prior permission of the Reserve Bank's Central Office must be sought.\"\n  },\n  {\n    \"id\": 453,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Prior permission of the Reserve Bank of India, Department of Government and Bank Accounts, Central Office is required where:\",\n    \"options\": [\n      \"cheque books are to be obtained directly from the accredited bank\",\n      \"a new accredited branch is to report transactions without a Focal Point Branch\",\n      \"an additional branch of the same agency bank is to be accredited without any change of Focal Point Branch\",\n      \"the specimen signature of a newly posted Pay and Accounts Officer is to be forwarded\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a new accredited branch is to report transactions without a Focal Point Branch<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.1.1<\/b> provides that \\\"Prior permission will also be required in cases where the new accredited branch is to report transaction to RBI, CAS, Nagpur directly without intervention of an FPB.\\\" Where no change of Focal Point Branch is involved, the accounting head \\\"may directly approach the accredited bank under intimation to RBI, DGBA, Central Office and RBI, CAS, Nagpur as also Office of the CGA.\\\"\"\n  },\n  {\n    \"id\": 454,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding the Cheque Truncation System:<br>1. Under it the presentation and payment of cheques is effected without any physical movement of the instrument.<br>2. The requirement of forwarding paid Central Government cheques in physical form to Government departments was dispensed with in consultation with the Office of the Controller General of Accounts.<br>3. The 'Paper to Follow' system was discontinued with effect from the 1st February, 2016.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from the <b>Note below Para 4.1.1<\/b>, which records that the Reserve Bank amended the Memorandum of Instructions \\\"to discontinue the 'Paper to Flow (P2F' system with effect from 1st February, 2016 in line with implementation of full-fledged CTS 2010.\\\" That circular \\\"has been made as an addendum to the instructions and inserted as Annexure 15 of the Memorandum of Instructions\\\".\"\n  },\n  {\n    \"id\": 455,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The specimen signature of a Pay and Accounts Officer authorised to sign cheques is required to be countersigned by:\",\n    \"options\": [\n      \"the manager of the branch with which the officer is in account\",\n      \"an independent officer whose signature is available with the bank\",\n      \"the Head of the Accounting Organisation of the Ministry\",\n      \"the second signatory nominated for high value payments\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - an independent officer whose signature is available with the bank<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.1.2<\/b> requires that \\\"An independent officer, preferably higher in rank and whose signature is available with the bank, should duly countersign the specimen signature of the Pay and Accounts Officer authorized to sign cheques.\\\" On a change of incumbency \\\"the branch concerned should be duly informed in writing and the specimen signature of the incumbent officer should be attested and forwarded to the bank in the same manner.\\\"\"\n  },\n  {\n    \"id\": 456,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The supply of cheque books required for use by the Pay and Accounts Offices is obtained, and arrangements made for their distribution, by:\",\n    \"options\": [\n      \"the accredited bank of the Ministry\",\n      \"the Principal Accounts Office\",\n      \"the Head of the Accounting Organisation\",\n      \"each Pay and Accounts Office for itself\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Principal Accounts Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.1.3<\/b> provides that \\\"The Principal Accounts Office will obtain supply of cheque books required for use by the PAOs from the Central Stamp Store, ISP, Nasik Road or the accredited bank concerned wherever so authorized by the CGA, and make arrangements for their distribution to the PAOs.\\\" The detailed procedure is set out in <b>Appendix 4.2<\/b>, and applies \\\"even in cases where cheque books have been authorized to be obtained from the accredited banks directly.\\\"\"\n  },\n  {\n    \"id\": 457,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following particulars in relation to cheque foils:<br>1. The name of the Ministry or Department of the Government of India may be got printed on the cheques.<br>2. The name of the station and the name and branch of the bank may be got printed on the cheques.<br>3. The designation of the officers signing the cheques and the bank code number may be affixed by means of rubber stamps.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 4.1.4<\/b>: \\\"The name of the Min.\/Deptt. of the Govt. of India, the name of the station, name of the office\/ name and branch of the bank may be got printed on cheques and the designation of the officer\/officers signing cheques, DDO and bank code number etc. may be affixed by means of rubber stamps on the cheque foils.\\\" The distinction is between what is printed and what is stamped.\"\n  },\n  {\n    \"id\": 458,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Whenever a new cheque book is brought into use, the number of the cheque book and the number of cheque forms included in it are intimated to the paying branch so as to enable the bank to:\",\n    \"options\": [\n      \"prepare the date-wise monthly statement\",\n      \"verify the genuineness of the cheques presented\",\n      \"assess the assignment for the ensuing quarter\",\n      \"record the specimen signature of the drawing officer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - verify the genuineness of the cheques presented<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.1.5<\/b> provides that the officer authorised to sign cheques \\\"will intimate to the paying branch of the bank the number of the cheque book and the number of the cheque forms included therein whenever a new cheque book is brought into use. The bank will keep a record of these particulars for verifying the genuineness of the cheques presented.\\\" The same duty is cast on cheque drawing officers by <b>Para 3.5.1(iv)<\/b>. The same particulars are noted \\\"in the relative ledger under his initials\\\" by the authorised official of the branch, after verifying the signature on the advice (<b>Appendix 4.1, para 4<\/b>).\"\n  },\n  {\n    \"id\": 459,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding arrangements when a Pay and Accounts Officer proceeds on leave:<br>1. A substitute or link officer is normally to be arranged by the Head of the Accounting Organisation.<br>2. Where it is not administratively convenient to post a substitute for short spells of leave and another Pay and Accounts Officer is available in that office, that officer may be authorised to sign cheques or electronic payment advices.<br>3. Where no other Pay and Accounts Officer is available on the strength of that office, the officer proceeding on leave has to ensure that no payments of important nature are pending.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 4.1.6<\/b>. The paragraph adds that \\\"If stationed locally, cheques of urgent nature can be signed by the Pay and Accounts Officer even at his residence\\\", so residence at the station itself preserves the ordinary signing arrangement without recourse to any substitute authorisation. Where no other such officer is available on the strength of that office, the officer proceeding on leave \\\"has to ensure that no payments of important nature are pending\\\", and if stationed locally he may sign urgent cheques even at his residence.\"\n  },\n  {\n    \"id\": 460,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Where a Pay and Accounts Officer goes out of station and no substitute can be arranged, cheques for the specified period of his absence may be signed, on the authorisation of the Principal Accounts Office, by:\",\n    \"options\": [\n      \"the Drawing and Disbursing Officer attached to that office\",\n      \"the senior most Assistant Accounts Officer\",\n      \"the senior most Accountant of the office\",\n      \"the Deputy Controller of Accounts of the Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the senior most Assistant Accounts Officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.1.6<\/b> provides that in such a case \\\"the Principal Accounts Office may authorise the senior most AAO to sign cheques or e-payment advices for the specified period of the absence of the Pay and Accounts Officer.\\\" The authorising authority is thus the Principal Accounts Office and not the Ministry, and the arrangement is confined to the specified period of absence. The bills passed and cheques issued during that period \\\"should be reviewed by the regular incumbent after his return or by the fulltime substitute posted in his place.\\\"\"\n  },\n  {\n    \"id\": 461,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding bills passed and cheques issued during the absence of a Pay and Accounts Officer:<br>1. They are to be reviewed by the regular incumbent after his return, or by the full-time substitute posted in his place.<br>2. A certificate that they have been checked is to be sent to the Principal Accounts Office.<br>3. That certificate is to be sent by the Assistant Accounts Officer who signed the cheques during the period of absence.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.1.6<\/b> supports the first two limbs. The third limb names the wrong officer: \\\"A certificate in this regard should be sent by the Pay and Accounts Officer to the Principal Accounts Office that the bills passed\/cheques\/e-payment advices issued during the period of his leave\/leave of his predecessor have been checked.\\\" The certificate is thus given by the officer who conducts the review, not by the temporary signatory.\"\n  },\n  {\n    \"id\": 462,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding the accounts which Pay and Accounts Offices of civil Ministries are required to open in the Reserve Bank of India, besides their accounts in the accredited bank:<br>1. Two electronic Focal Point Branch accounts are to be opened.<br>2. One of these is for receipts under the Bharatkosh Portal.<br>3. The other is for electronic payments through the Inter Accountal Adjustment Advice.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 4.1.7<\/b>, which requires such offices \\\"to open two e-FPB accounts in RBI i.e. one for receipts under BHARATKOSH Portal and one for e-payments through Inter Accountal Adjustment Advice (IAAA).\\\" Requests for opening these accounts are to be sent to the Regional Director, Reserve Bank of India, Mumbai. Such offices operate the second account \\\"where RBI makes e-payments\\\" above the prescribed threshold \\\"directly to PSUs\/Other Parties etc.\\\", the Reserve Bank sending electronic scrolls for those payments.\"\n  },\n  {\n    \"id\": 463,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The Inter Accountal Adjustment Advice is operated by Pay and Accounts Offices where the Reserve Bank of India makes electronic payments directly to public sector undertakings and other parties for amounts exceeding:\",\n    \"options\": [\n      \"\u20b950 crore\",\n      \"\u20b975 crore\",\n      \"\u20b9100 crore\",\n      \"\u20b9150 crore\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - \u20b975 crore<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.1.7<\/b> as originally printed set this threshold at \u20b9100 crore, and provides that \\\"RBI will send e-scrolls for such payments to PAOs.\\\"<br><br><b>Current position:<\/b> <b>Correction Slip No. 3 dated 06.04.2026<\/b> directs that in Para 4.1.7 \\\"The figure 'Rs 100 crores' is replace with the word 'Rs 75 crores'\\\", on the authority of Letter No. R-18002\/1\/2026-GBA-CGA\/E.20327\/1414 dated 20.03.2026. The threshold is therefore now \u20b975 crore.\"\n  },\n  {\n    \"id\": 464,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Requests for opening the electronic Focal Point Branch accounts of a Pay and Accounts Office in the Reserve Bank of India are required to be sent to:\",\n    \"options\": [\n      \"the Government Accounts Department, State Bank of India, Mumbai\",\n      \"the Regional Director, Reserve Bank of India, Mumbai\",\n      \"the Central Accounts Section, Reserve Bank of India, Nagpur\",\n      \"the Department of Government and Bank Accounts, Central Office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Regional Director, Reserve Bank of India, Mumbai<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.1.7<\/b> provides that \\\"PAOs need to send the request for account opening requests to the Regional Director, RBI, Mumbai.\\\" The Central Accounts Section at Nagpur performs a different function altogether, being the office to which Inter-Governmental Adjustment advices are issued for effecting monetary settlement through its books (<b>Para 4.4.1<\/b>). The two accounts so opened are \\\"one for receipts under BHARATKOSH Portal and one for e-payments through Inter Accountal Adjustment Advice (IAAA).\\\"\"\n  },\n  {\n    \"id\": 465,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The instructions issued to the Reserve Bank or to the accredited bank for direct credit, through an authorised mode, of a specified amount to the specified bank account of the payee are termed:\",\n    \"options\": [\n      \"a bank draft requisition\",\n      \"a payment advice\",\n      \"a letter of credit\",\n      \"an inter-governmental adjustment advice\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a payment advice<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.2.1<\/b> records that the term is defined in the Rules of 2022 as referring \\\"to the instructions issued to the RBI or to the accredited bank for direct credit through authorised mode, either electronically or otherwise of a specified amount to the specified bank account of the payee.\\\" A Letter of Credit is a different instrument, assigning to a paying branch the limit within which a cheque drawing officer may draw (<b>Para 3.2.2<\/b>). The advice may be issued \\\"either electronically or otherwise\\\", and where it is not electronically signed it must be accompanied by a cheque for an equal amount (<b>Para 4.2.1<\/b>).\"\n  },\n  {\n    \"id\": 466,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"A payment advice other than an electronically signed advice is required to be accompanied by:\",\n    \"options\": [\n      \"a copy of the sanction of the competent authority\",\n      \"a cheque for an equal amount drawn in favour of the relevant accredited bank\",\n      \"a certificate of the Drawing and Disbursing Officer as to the correctness of the claim\",\n      \"a statement in duplicate showing the particulars of the payees\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a cheque for an equal amount drawn in favour of the relevant accredited bank<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.2.1<\/b> provides that \\\"The payment advice other than electronically signed advices shall be accompanied by a cheque for an equal amount drawn in favour of the relevant accredited bank.\\\" A statement in duplicate is required in a different situation, namely a requisition for bank drafts, which must be \\\"duly supported by a statement in duplicate showing the particulars of the bank drafts required\\\" (<b>Para 4.2.4.2<\/b>). The requirement ensures that the accredited bank holds funds equal to the amount it is instructed to credit to the payee's account.\"\n  },\n  {\n    \"id\": 467,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Payments to suppliers, vendors, grantee and loanee institutions, autonomous bodies and State Governments are required to be made through payment advices only where the payment exceeds:\",\n    \"options\": [\n      \"\u20b92,000\",\n      \"\u20b95,000\",\n      \"\u20b910,000\",\n      \"\u20b925,000\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - \u20b95,000<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.2.2(i)<\/b> provides that such payments \\\"shall be made by any authorised mode for payment from Government Account at the request and expense of the payee concerned: Provided that all payments exceeding \u20b9 5000\/- shall be through Payment advices only.\\\" The same threshold governs a cheque drawing office, where \\\"Payment more than Rs.5000\/- to vendor\/supplier\/contractor will be made through e-payment only and not by cheque\\\" (<b>Para 3.3.1<\/b>).\"\n  },\n  {\n    \"id\": 468,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following payments which are required to be made by direct credit to the bank accounts of the beneficiaries:<br>1. Gratuity and the commuted value of pension<br>2. Encashment of leave salary<br>3. Payments under the Central Government Employees Group Insurance Scheme and withdrawals from the General Provident Fund<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 4.2.2(ii)<\/b>, under which \\\"All payments towards settlement of retirement\/terminal benefits such as gratuity, commuted value of pension, encashment of leave salary, CGEGIS, withdrawals from GPF etc. shall be paid by direct credit to the bank accounts of the beneficiaries.\\\" No relaxation for cash payment is contemplated for this class, unlike payments to Government servants under clause (iii).\"\n  },\n  {\n    \"id\": 469,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding payments to Government servants:<br>1. All payments including salary are to be made by payment advices for direct credit to their bank accounts or Post Office Savings Bank Accounts.<br>2. Relaxation for payment by cash may be granted by the competent authority in cases of hardship, the reasons being duly approved by the Head of Department in consultation with the Head of the Accounting Organisation.<br>3. Relaxation may also be granted where details of payments are not to be disclosed, for operationalisation of a policy decision for a specific programme or scheme.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 4.2.2(iii)<\/b>, resting on <b>Rule 14(5) of the Rules of 2022<\/b>. The direct credit route is itself \\\"subject to availability of banking facilities or at Post Offices\\\", and the two grounds of relaxation are exhaustive, being confined to hardship duly approved at the level indicated and to operations whose payment details are not to be disclosed.\"\n  },\n  {\n    \"id\": 470,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Payment of immediate relief to the family member of a Government servant who dies in service is required to be drawn and disbursed in cash, either from the Imprest or by drawing money from the bank, by:\",\n    \"options\": [\n      \"the Head of the Accounting Organisation\",\n      \"the Drawing and Disbursing Officer concerned\",\n      \"the Pay and Accounts Officer\",\n      \"the Head of Office in whose office the deceased was serving\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Drawing and Disbursing Officer concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.2.2(iv)<\/b> provides that such payment, made in terms of Rules 79 and 80 of the Compendium of Rules on Advances, is not covered by the general rule on payment advices, and that \\\"DDO shall draw and disburse eligible amount of immediate relief in cash either from Imprest or by drawing money from the Bank.\\\" That officer must also \\\"ensure adjustment of this advance against the arrears of pay and allowances, leave salary, Death Gratuity, balance of GPF\/CPF or any other payment due\\\".\"\n  },\n  {\n    \"id\": 471,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Where payment is desired by different modes of payment, the requirement is that:\",\n    \"options\": [\n      \"the Pay and Accounts Officer shall determine the mode at the time of pre-check\",\n      \"separate bills shall be prepared, the mode being indicated on top of each\",\n      \"a single bill shall be prepared, the mode being indicated against each item\",\n      \"the bill shall be accompanied by a statement showing the mode desired for each payee\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - separate bills shall be prepared, the mode being indicated on top of each<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.2.2(v)<\/b> provides that where payment is desired by payment advice, cheque, demand draft, postal order, money order or cash, \\\"separate bills shall be prepared by the DDOs and the following shall be clearly indicated on the top of the bills: 'Payments by (*)'\\\", the asterisk standing for the mode chosen. The separation of bills by mode keeps each mode of payment traceable to a distinct voucher.\"\n  },\n  {\n    \"id\": 472,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Item)<\/b><br>A. Payments to suppliers and vendors through payment advices<br>B. Electronic payments by the Reserve Bank directly to public sector undertakings under the Inter Accountal Adjustment Advice<br>C. Salary cheques required to be crossed and marked 'Account Payee'<br>D. Non-salary cheques required to be crossed and marked 'Account Payee'<br><b>List-II (Threshold)<\/b><br>1. Exceeding \u20b9500<br>2. Exceeding \u20b91,000<br>3. Exceeding \u20b95,000<br>4. Exceeding \u20b975 crore\",\n    \"options\": [\n      \"A-3, B-2, C-4, D-1\",\n      \"A-2, B-4, C-3, D-1\",\n      \"A-3, B-4, C-2, D-1\",\n      \"A-1, B-3, C-4, D-2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-4, C-2, D-1<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.2.2(i)<\/b> requires payment advices for payments \\\"exceeding \u20b9 5000\/-\\\"; <b>Para 4.1.7<\/b>, as amended by <b>Correction Slip No. 3 dated 06.04.2026<\/b>, sets the electronic payment threshold at \u20b975 crore; and <b>Para 4.2.3.1<\/b> requires that \\\"all non-salary cheques in excess of \u20b9 500 and salary cheques in excess of \u20b9 1000 should be crossed and marked 'Account Payee'.\\\" The three-fold pattern shows that payments to outside payees turn on thresholds in rupees, while the electronic payment threshold is set in crores.\"\n  },\n  {\n    \"id\": 473,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding Category 'A' cheques:<br>1. They are negotiable and are to be used for payments on account of personal claims to gazetted officers, to contractors and suppliers and to public sector companies.<br>2. They are drawn as payable to or to the order of the payee.<br>3. Their use has become the ordinary mode of payment for these classes of payees.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.2.3.1<\/b> supports the first two limbs. The third limb reverses the qualification in the same paragraph, namely that \\\"use of Category A cheques may arise only occasionally as all these payments are now required to be made electronically.\\\" While writing such a cheque \\\"name of the payee should be followed by his bank account number and name of bank\/branch.\\\" The paragraph adds that as \\\"a safeguard against fraudulent payment all non-salary cheques in excess of \u20b9 500 and salary cheques in excess of \u20b9 1000 should be crossed and marked 'Account Payee'.\\\"\"\n  },\n  {\n    \"id\": 474,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Where a payment has been credited directly to the bank account of an officer or member of the staff:\",\n    \"options\": [\n      \"a certificate of the bank in lieu of acquittance is to be obtained\",\n      \"no formal acquittance is to be obtained from him\",\n      \"an acquittance is to be obtained in the prescribed form\",\n      \"an acquittance is to be obtained only where the amount exceeds the prescribed limit\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - no formal acquittance is to be obtained from him<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.2.3.2<\/b> provides that \\\"In case of payment credited directly to the bank account of the officers or staff, no formal acquittance is to be obtained from the officers or staff.\\\" Acquittance is required only for payments made in cash, and is then to be obtained \\\"as specified in the Rule 14(6) and Para 2.9(1) of Subsidiary Instructions to R&P Rules, 2022.\\\" Acquittance for cash payments is to be obtained \\\"as specified in the Rule 14(6) and Para 2.9(1) of Subsidiary Instructions to R&P Rules, 2022.\\\"\"\n  },\n  {\n    \"id\": 475,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding Category 'B' cheques:<br>1. They are meant for payment to a payee who is a Government officer, for disbursement of salaries and payments pertaining to office establishment and contingencies.<br>2. They are drawn in favour of the payee by his official designation and bear the superscription 'Not Transferable' on the top.<br>3. They are drawn as payable to the payee or to his order.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.2.3.3<\/b> supports the first two limbs. The third limb reverses the words of that paragraph, under which such cheques \\\"will be drawn as payable to the payee only and not 'to order'.\\\" They are not negotiable, and \\\"payments will be made only to the payee or to his messenger holding a letter of authority on proper identification.\\\" Payment on such a cheque is made \\\"only to the payee or to his messenger holding a letter of authority on proper identification\\\", the specimen signatures of the payee officials being supplied to the bank in advance.\"\n  },\n  {\n    \"id\": 476,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Where cheques are drawn in favour of Government officials by designation, the safeguard prescribed is that:\",\n    \"options\": [\n      \"the cheques are encashed only through the Focal Point Branch\",\n      \"the specimen signatures of these officers are supplied to the bank in advance\",\n      \"the cheques are crossed and marked 'Account Payee' irrespective of amount\",\n      \"the cheques are superscribed 'Government Account' before issue\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the specimen signatures of these officers are supplied to the bank in advance<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.2.3.3<\/b> provides that \\\"the specimen signatures of these officers will be supplied to the bank in advance, and care will be taken by the bank to see that the signature given as discharge on the cheque agrees with the specimen signature on record.\\\" <b>Appendix 4.1, para 6<\/b> adds that such specimen signatures \\\"will not be recorded along with those of the drawing officials\\\" but kept in separate files arranged alphabetically by department.\"\n  },\n  {\n    \"id\": 477,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The Standard Operating Procedure issued for the use of prepaid Debit Cards is directed at reducing cash payments for expenditure incurred through:\",\n    \"options\": [\n      \"the letters of credit issued to outstation establishments\",\n      \"the permanent imprest held by Heads of Offices and drawing officers\",\n      \"the assignment accounts operated by cheque drawing officers\",\n      \"the personal ledger accounts of Government officers\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the permanent imprest held by Heads of Offices and drawing officers<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.2.3.3<\/b> records that the procedure issued by the Office of the Controller General of Accounts on 14th July, 2021 for prepaid cards \\\"help reduction of cash payments for incurring expenditure through permanent imprest held by Head of Offices\/DDOs and payments through contingent advances sanctioned to designated officers.\\\" Assignment accounts and personal ledger accounts are distinct classes of Government account described in <b>Appendix 4.1, para 2<\/b>. The prepaid card procedure was issued \\\"vide OM No.R\/20001\/1\/2020-GBA-CGA\/548-658 dated 14th July, 2021\\\" by the apex accounting office.\"\n  },\n  {\n    \"id\": 478,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding Category 'C' cheques:<br>1. They bear the superscription 'Government Account' and are neither negotiable nor payable in cash.<br>2. They are meant for payment of inter-departmental or inter-governmental claims other than payment of loans and grants-in-aid to State and Union Territory Governments.<br>3. Where the payer and payee offices are at different stations, such claims may be arranged by demand drafts instead.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.2.3.4<\/b> supports the first two limbs. The third limb reverses the express direction that such claims will be settled \\\"irrespective of location of the payer and payee offices, and will be arranged only by issue of cheques of this category and not by demand drafts.\\\" The Reserve Bank has directed public sector banks to encash outstation cheques of this category \\\"pertaining to 'Government Account' at par.\\\"\"\n  },\n  {\n    \"id\": 479,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following cases in which payment by bank draft to outstation payees by Pay and Accounts Officers is permissible:<br>1. All cases where payment has to be made by bank draft under the provisions of any law or other legal or contractual obligation<br>2. Payment towards pay and allowances and other personal entitlements of outstation establishments where electronic payment facility for direct payment to a bank account is not possible<br>3. Payments to public sector undertakings and corporations where electronic payment facility is not available and payment cannot be arranged through a local bank account<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 4.2.4.1<\/b>, clauses (a) to (c). Clause (c) requires such undertakings and corporations, other than local bodies, \\\"to open bank accounts at the station where the PAO concerned is located, in order to facilitate payment to them\\\", drafts being resorted to only \\\"Wherever payments cannot be arranged through this mode\\\", and then by crossed demand draft.\"\n  },\n  {\n    \"id\": 480,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following requirements in respect of a bank draft issued for disbursement of pay and allowances of an outstation establishment:<br>1. It is drawn in favour of the Drawing and Disbursing Officer by designation, with the word 'ONLY' added after the designation of the payee.<br>2. It bears the superscription 'not transferable'.<br>3. Where it is for the regular monthly pay and allowances of the establishment, it also bears the superscription 'Not to be Presented Before.....'.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 4.2.4.1(b)<\/b>. The date to be entered in the third superscription is \\\"The earliest date on which the payment can be made under Para 2.4 (1) (a) to (f) of Subsidiary Instructions to R&P Rules, 2022\\\", so the draft cannot be encashed before salary becomes due for disbursement. Such drafts are issued \\\"in favour of DDO of the concerned outstation office to enable disbursement of pay and allowances and other personal entitlements of staff, office contingencies etc. in cash.\\\"\"\n  },\n  {\n    \"id\": 481,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"A requisition for bank drafts required for outstation payments is required to be presented by the Pay and Accounts Officer along with:\",\n    \"options\": [\n      \"a letter of authority addressed to the Focal Point Branch\",\n      \"a statement in duplicate of the drafts and a Category 'A' cheque for the total\",\n      \"a Category 'B' cheque drawn in favour of the payee by designation\",\n      \"a Category 'C' cheque superscribed 'Government Account'\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a statement in duplicate of the drafts and a Category 'A' cheque for the total<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.2.4.2<\/b> requires the requisition to be \\\"duly supported by a statement in duplicate showing the particulars of the bank drafts required along with a Cheque of category 'A' for the total amount drawn in favour of the bank as payee.\\\" Where a special superscription such as 'Account Payee', 'Not Transferable' or 'Not to be Presented Before.......' is needed, \\\"a specific request to this effect should be sent along with the requisition.\\\"\"\n  },\n  {\n    \"id\": 482,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Payments of loans and grants to State Governments, and repayments of loans and payment of interest by State Governments, are effected by the issue of advices to:\",\n    \"options\": [\n      \"the Focal Point Branch of the accredited bank\",\n      \"the Central Accounts Section of the Reserve Bank of India, Nagpur\",\n      \"the Department of Government and Bank Accounts, Reserve Bank of India, Central Office\",\n      \"the Government Accounts Department, State Bank of India, Mumbai\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Central Accounts Section of the Reserve Bank of India, Nagpur<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.4.1<\/b> provides that such payments, \\\"except Sikkim\\\", are \\\"effected by the issue of advices to the Central Accounts Section of R.B.I., Nagpur by various Principal Accounts Offices etc.\\\" The advices are given the same treatment in accounts as cheques issued, and all advices for payments \\\"should be entered in a register in form CAM 65 and should be submitted for signatures along with the register.\\\"\"\n  },\n  {\n    \"id\": 483,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"An advice issued to the Central Accounts Section of the Reserve Bank for effecting monetary settlement is given the same treatment in accounts as a cheque issued, except that contra credit is afforded under:\",\n    \"options\": [\n      \"Miscellaneous Government Accounts\",\n      \"Reserve Bank Suspense (Central Accounts Office) under Suspense Accounts\",\n      \"Cheques and Bills\",\n      \"Deposits with Reserve Bank - Central Civil\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Reserve Bank Suspense (Central Accounts Office) under Suspense Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.4.1<\/b> provides that such advices \\\"will be given the same treatment in accounts as is given to cheques issued, except that the head '8658-Supense Accounts-R.B. Suspense (C.A.O.)' will be operated upon instead of the head '8670-Cheques and Bills' for affording contra credit. This suspense head will be cleared with a minus credit as soon as relevant intimation (clearance memo) is received from R.B.I., C.A.S., Nagpur about the settlement having been effected.\\\"\"\n  },\n  {\n    \"id\": 484,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"A digitally signed electronic Inter-Governmental Adjustment advice is issued through the payment platform on receipt of:\",\n    \"options\": [\n      \"an intimation of credit from the Accountant General concerned\",\n      \"a digitally signed electronic sanction through the sanction module\",\n      \"a clearance memo from the Central Accounts Section of the Reserve Bank\",\n      \"a certified copy of the Main Scroll from the Focal Point Branch\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a digitally signed electronic sanction through the sanction module<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.4.2<\/b> provides that such offices \\\"would issue digitally signed eIGA Advice through PFMS on receipt of digitally signed IGA e-Sanction through sanction module of PFMS. The payment sanctions are posted in the account of PAO (CAM 33) upon its digital signing by the final authorised signatory in the system.\\\" A clearance memo arrives later and clears the suspense head with a minus credit (<b>Para 4.4.1<\/b>).\"\n  },\n  {\n    \"id\": 485,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding intimations received from the Central Accounts Section about credit afforded to a Ministry's account on the basis of advices from an Accountant General:<br>1. They are dealt with in the same manner as receipt scrolls from banks, without supporting details.<br>2. The Reserve Bank Suspense head is operated by way of minus debit.<br>3. On receipt of details from the Accountant General, the suspense head is cleared through a transfer entry, affording debit to it and contra credit to the final head.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 4.4.3<\/b>. The paragraph adds that \\\"This procedure for operating Reserve Bank Suspense (C.A.O.) may be adopted in respect of all such clearance memos received irrespective of whether or not the particulars are received and complied\\\", so the operation of the suspense head does not await the supporting details. The same procedure applies \\\"in respect of all such clearance memos received irrespective of whether or not the particulars are received and complied.\\\"\"\n  },\n  {\n    \"id\": 486,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding the Register of Reserve Bank Deposits-Part II:<br>1. A Principal Accounts Office not concerned with the operation of remittance heads need not open the columns meant for indicating contra effect against the remittance Major Heads.<br>2. The monthly total under the column for advices issued is to be checked with the credit figures in the accounts against the Reserve Bank Suspense head.<br>3. Ordinarily, a balance is expected to remain outstanding under the head Reserve Bank Suspense at the close of a financial year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.4.4<\/b> supports the first two limbs, the Register being Form CAM 17A. The third limb reverses its closing sentence, that \\\"Ordinarily, no balance should remain outstanding under the head 'Reserve Bank Suspense' at the close of the accounts of a financial year.\\\" The same expectation attaches to the remittance heads under <b>Para 4.4.5<\/b>. As soon as clearance memos are received from the Reserve Bank, \\\"their particulars should be entered in form CAM 17A\\\", the total being checked against the suspense head as responding minus credit.\"\n  },\n  {\n    \"id\": 487,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The total receipts and disbursements shown in the Register of Reserve Bank Deposits-Part II are required to be verified with the appropriate side in the accounts against the head:\",\n    \"options\": [\n      \"Miscellaneous Government Accounts\",\n      \"Deposits with Reserve Bank-Central Civil\",\n      \"Suspense Accounts-Reserve Bank Suspense (Central Accounts Office)\",\n      \"Cheques and Bills-Public Accounts Office Cheques\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Deposits with Reserve Bank-Central Civil<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.4.4<\/b> requires that \\\"The total receipts and disbursements under columns 5 and 11 of the said register will be verified with the appropriate side in the accounts against the head of account '8675-Deposits with Reserve Bank-Central Civil-Reserve Bank, (Central Accounts Office)'.\\\" The suspense head named in the closest trap is checked against a different column, namely the monthly total of advices issued.\"\n  },\n  {\n    \"id\": 488,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding the operation of remittance heads by External Affairs Offices and similar offices:<br>1. The original adjustment of debit against these heads is done in a manner similar to adjustment under 'Pay and Accounts Office Suspense'.<br>2. The settlement is done by issuing advices on the Central Accounts Section of the Reserve Bank instead of by issue of cheques.<br>3. The responding stage in these cases commences with the receipt of the clearance memo from the Reserve Bank.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.4.5<\/b> supports the first two limbs. The third limb misplaces the responding stage, which \\\"will commence with the issue of an advice to RBI(CAS) Nagpur.\\\" When the clearance memo is later received it is entered in Form CAM 17A \\\"in order to effect responding minus debit to the relevant remittance head\\\", the corresponding debit going to the Deposits with Reserve Bank head.\"\n  },\n  {\n    \"id\": 489,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Monthly totals of receipts and disbursements in the Register of Reserve Bank Deposits-Part II are required to be tallied and reconciled with:\",\n    \"options\": [\n      \"the Main Scroll certified and returned to the Focal Point Branch\",\n      \"the consolidated monthly statement of the Principal Accounts Office\",\n      \"the monthly report and adjustments submitted by the Central Accounts Section of the Reserve Bank\",\n      \"the Date-wise Monthly Statement furnished by the Focal Point Branch\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the monthly report and adjustments submitted by the Central Accounts Section of the Reserve Bank<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.4.6<\/b> requires that \\\"Monthly totals under column Nos. 5 & 11 should be tallied and reconciled with monthly report \/adjustments submitted by R.B.I.(CAS), Nagpur.\\\" The Date-wise Monthly Statement is a separate document prepared by the Focal Point Branch of the accredited bank and verified by the Pay and Accounts Office (<b>Appendix 4.1, para 10(II)(g)<\/b>). The Register is Form CAM 17A, and ordinarily \\\"no balance should remain outstanding under the head 'Reserve Bank Suspense' at the close of the accounts of a financial year.\\\"\"\n  },\n  {\n    \"id\": 490,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Category of cheque)<\/b><br>A. Category 'A'<br>B. Category 'B'<br>C. Category 'C'<br>D. Bank draft for outstation pay and allowances<br><b>List-II (Distinguishing feature)<\/b><br>1. Not negotiable and not payable in cash, creditable to Government account only<br>2. Negotiable, drawn as payable to or to the order of the payee<br>3. Drawn in favour of the Drawing and Disbursing Officer by designation with the word 'ONLY' added<br>4. Non-transferable, drawn in favour of the payee by his official designation\",\n    \"options\": [\n      \"A-1, B-2, C-4, D-3\",\n      \"A-2, B-1, C-4, D-3\",\n      \"A-4, B-2, C-1, D-3\",\n      \"A-2, B-4, C-1, D-3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-2, B-4, C-1, D-3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.2.3.1<\/b> describes Category 'A' as negotiable and drawn \\\"as payable to or order of the 'Payee'\\\"; <b>Para 4.2.3.3<\/b> describes Category 'B' as non-transferable, drawn \\\"in favour of the payee by his official designation\\\"; <b>Para 4.2.3.4<\/b> describes Category 'C' as bearing the superscription 'Government Account'; and <b>Para 4.2.4.1(b)<\/b> requires the draft to be drawn in favour of that officer by designation with the word 'ONLY' added.\"\n  },\n  {\n    \"id\": 491,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The procedure to be followed for the issue of a fresh cheque in lieu of a cheque issued earlier but reported to have been lost is the same as that applicable to:\",\n    \"options\": [\n      \"a cheque cancelled before delivery to the payee\",\n      \"a cheque issued in favour of another Pay and Accounts Officer\",\n      \"a cheque issued by a cheque drawing Drawing and Disbursing Officer\",\n      \"a cheque returned by the bank as time barred\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - a cheque issued by a cheque drawing Drawing and Disbursing Officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.3<\/b> applies to such a case \\\"The procedure prescribed in Para 3.9 (6) to (09) of Subsidiary Instructions to R&P Rules, 2022 and inserted as para 5.4 of this Manual\\\", the same provisions governing the corresponding procedure for both classes of drawing officer. A lost cheque is therefore replaced only after the safeguards against double payment prescribed by those provisions are satisfied.\"\n  },\n  {\n    \"id\": 492,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"An account on which a Government officer is allowed to operate on Government Account without limit of account is termed:\",\n    \"options\": [\n      \"a letter of credit account\",\n      \"a personal ledger account\",\n      \"a drawing account\",\n      \"an assignment account\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - a drawing account<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 2<\/b> distinguishes three classes. Accounts opened on the strength of letters of credit assigning limits \\\"are known as 'assignment accounts' or 'letter of credit accounts'\\\", while officers allowed to operate \\\"without limit of account\\\" hold what \\\"are known as 'drawing accounts'.\\\" The third class, the Personal Ledger Account, comprises \\\"regular current accounts opened in the name of Government Officers\\\", the essential condition being that \\\"drawings are restricted to the balance in the account.\\\"\"\n  },\n  {\n    \"id\": 493,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding the specimen signature of an official authorised to operate on an assignment or drawing account with an agency bank:<br>1. It should invariably be attested by another Government official whose specimen signature is already recorded with the bank.<br>2. Where such attestation is not possible, it should be got attested by the Reserve Bank.<br>3. Where a fresh specimen signature is furnished on a change of incumbency, the incoming official's signature is to be attested by the relieved official.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Appendix 4.1, para 4<\/b>. The paragraph adds that specimen signatures \\\"will be obtained on sheets prescribed by the bank for the purpose\\\", and that if furnished on letters \\\"they will be cut out and pasted on cards\\\", so that the record with the bank remains in a uniform and verifiable form. A specimen signature not capable of attestation by another Government official \\\"should be got attested by the Reserve Bank\\\", so that the record with the bank is always independently vouched.\"\n  },\n  {\n    \"id\": 494,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"To ensure that fraudulent and unauthorised cheques are not presented, each drawing officer is required to draw cheques only on:\",\n    \"options\": [\n      \"the Focal Point Branch designated for the Pay and Accounts Office\",\n      \"the branch nearest to the office of the payee\",\n      \"one branch of a bank specified by the integrated Financial Adviser\",\n      \"any branch of the accredited bank at the station where his office is located\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - one branch of a bank specified by the integrated Financial Adviser<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 5(iii)<\/b> requires that \\\"each drawing officer will draw cheques only on one branch of a bank specified in this behalf by the integrated FA or by any other person nominated by him.\\\" The restriction mirrors the rule for the departmentalised system generally, under which each such officer \\\"shall draw cheques\/issue e-payment advices only on the particular\/authorised branch\/branches of the Bank and with which it has an account\\\" (<b>Para 1.2.5<\/b>).\"\n  },\n  {\n    \"id\": 495,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Agency commission for handling government business transactions is paid to banks by:\",\n    \"options\": [\n      \"the Principal Accounts Office of the Ministry concerned\",\n      \"the Department of Government and Bank Accounts of the Ministry of Finance\",\n      \"the Reserve Bank of India\",\n      \"the Controller General of Accounts\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Reserve Bank of India<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.5.1<\/b> states that \\\"RBI pays agency commission to banks for handling government business transactions.\\\" The claims are submitted by the link cell of the bank, <b>Appendix 4.1, para 11<\/b> requiring it to \\\"submit claims, Ministry-wise\/Department-wise, for turnover commission on Government transactions settled with RBI, CAS Nagpur to that office on quarterly basis for settlement.\\\" The link cell must ensure \\\"that there is no double claim of turnover commission on account of such adjustments\\\" arising from corrections to transactions originally reported.\"\n  },\n  {\n    \"id\": 496,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The rate of agency commission payable on receipts collected in physical mode has been fixed at:\",\n    \"options\": [\n      \"\u20b912 per transaction\",\n      \"\u20b940 per transaction\",\n      \"\u20b980 per transaction\",\n      \"7 paise per \u20b9100 of turnover\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - \u20b940 per transaction<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.5.1<\/b> prescribes \u20b940 per transaction for physical receipts, and this rate alone is untouched by the latest revision.<br><br><b>Current position:<\/b> <b>Correction Slip No. 3 dated 06.04.2026<\/b> revises the other three rates, recording against physical receipts \\\"Rs.40\/-(No change)\\\", while electronic receipts move to \u20b912, pension payments to \u20b980 and payments other than pension to 7 paise per \u20b9100 of turnover. The revision was conveyed on the authority of \\\"letter No R-18002\/1\/2026-GBA-CCA\/E.20327\/1151 dated 09\/03\/2026\\\".\"\n  },\n  {\n    \"id\": 497,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The rate of agency commission payable on receipts collected in electronic mode has been fixed at:\",\n    \"options\": [\n      \"\u20b99 per transaction\",\n      \"\u20b912 per transaction\",\n      \"\u20b940 per transaction\",\n      \"\u20b980 per transaction\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - \u20b912 per transaction<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.5.1<\/b> as originally printed prescribed \u20b99 per transaction for receipts in electronic mode, with effect from 1\/7\/2019.<br><br><b>Current position:<\/b> <b>Correction Slip No. 3 dated 06.04.2026<\/b> revises that rate, replacing \\\"Rs.9\/-\\\" with \\\"Rs. 12\/-\\\", on the authority of letter No. R-18002\/1\/2026-GBA-CCA\/E.20327\/1151 dated 09\/03\/2026. The rate for physical receipts remains unchanged at \u20b940 per transaction. The rate for physical receipts remains unchanged at \u20b940 per transaction, while pension payments move to \u20b980 and payments other than pension to 7 paise per \u20b9100 of turnover.\"\n  },\n  {\n    \"id\": 498,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The rate of agency commission payable on pension payments has been fixed at:\",\n    \"options\": [\n      \"\u20b940 per transaction\",\n      \"\u20b975 per transaction\",\n      \"\u20b980 per transaction\",\n      \"7 paise per \u20b9100 of turnover\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - \u20b980 per transaction<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.5.1<\/b> as originally printed prescribed \u20b975 per transaction for pension payments.<br><br><b>Current position:<\/b> <b>Correction Slip No. 3 dated 06.04.2026<\/b> revises that rate, replacing \\\"Rs.75\/-\\\" with \\\"Rs. 80\/-\\\". Payments other than pension are charged not per transaction but on turnover, that rate having been simultaneously revised from 6.50 paise to 7 paise per \u20b9100 of turnover. That rate applies per transaction, whereas payments other than pension are charged on turnover, at 7 paise per \u20b9100 following the same revision.\"\n  },\n  {\n    \"id\": 499,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The rate of agency commission payable on payments other than pension is reckoned:\",\n    \"options\": [\n      \"at \u20b912 per transaction\",\n      \"at \u20b980 per transaction\",\n      \"at 7 paise per \u20b9100 of turnover\",\n      \"at 6.50 paise per \u20b9100 of turnover\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - at 7 paise per \u20b9100 of turnover<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.5.1<\/b> as originally printed prescribed 6.50 paise per \u20b9100 of turnover for payments other than pension, this being the only class charged on turnover rather than per transaction.<br><br><b>Current position:<\/b> <b>Correction Slip No. 3 dated 06.04.2026<\/b> revises the rate to \\\"7 paise Per Rs.100\/-\\\", on the authority of letter No. R-18002\/1\/2026-GBA-CCA\/E.20327\/1151 dated 09\/03\/2026. The rates for the other three classes are fixed per transaction, namely \u20b940 for physical receipts, \u20b912 for electronic receipts and \u20b980 for pension payments.\"\n  },\n  {\n    \"id\": 500,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding the rates of agency commission currently applicable:<br>1. Receipts collected in physical mode attract \u20b940 per transaction.<br>2. Receipts collected in electronic mode attract \u20b912 per transaction.<br>3. Pension payments attract \u20b975 per transaction.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.5.1<\/b> prescribes the rates on eligible government transactions.<br><br><b>Current position:<\/b> <b>Correction Slip No. 3 dated 06.04.2026<\/b> leaves the physical receipt rate at \\\"Rs.40\/-(No change)\\\" but revises the electronic receipt rate to \\\"Rs. 12\/-\\\" and the pension payment rate to \\\"Rs. 80\/-\\\", so the third limb reproduces the superseded figure of \u20b975. Payments other than pension move from 6.50 paise to 7 paise per \u20b9100 of turnover.\"\n  },\n  {\n    \"id\": 501,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Action for recovery of penal interest on excess put through or double claim by the accredited bank is required to be initiated by the Pay and Accounts Office with:\",\n    \"options\": [\n      \"the Central Accounts Section of the Reserve Bank\",\n      \"the Head Office of the bank concerned\",\n      \"the Focal Point Branch of the accredited bank\",\n      \"the link cell of the bank at Nagpur\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Focal Point Branch of the accredited bank<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.1<\/b> requires such offices \\\"to initiate action with FPB for recovery of penal interest on excess put through\/double claim by the accredited bank and send the requisite reports to Principal Accounts Office for consolidation and onward transmission to O\/o CGA\\\". The Head Office of the bank is approached at a later and higher stage, the quarterly intimation of delays and penalty due being sent to it by the accounting head (<b>Para 4.6.7(i)<\/b>). The reports are sent onward \\\"in accordance with the procedure laid down in para 13.6 (21) of CAM.\\\"\"\n  },\n  {\n    \"id\": 502,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding penal interest on delayed remittances:<br>1. All challans pertaining to receipts should be scrutinised to detect cases of delay beyond the maximum period allowed for remittance.<br>2. The delays should be investigated to ascertain whether they occurred at the receiving branch or at the nodal or Focal Point Branch.<br>3. A record of all such cases is to be kept in the Principal Accounts Office for calculation, levy and recovery of penal interest.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.2<\/b> supports the first two limbs. The third limb shifts the office: \\\"A record of all such cases of delayed remittance should be kept in the PAO, for calculation, levy and recovery of penal interest.\\\" Consistently, <b>Para 4.6.3<\/b> provides that \\\"All cases of recovery will be processed by the PAO and quarterly report will be submitted to their HQ.\\\" The same paragraph requires the delays \\\"to detect cases of delays in remittance beyond the maximum period allowed for remittance\\\" to be traced to the branch at which they occurred.\"\n  },\n  {\n    \"id\": 503,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding the calculation of the period of delay in remittance:<br>1. 'T' is the date of transaction, counted from the date of receipt in the case of cash payment and the date of realisation in the case of cheques or drafts at the receiving branch.<br>2. Delayed period interest is imposed for the actual delayed period and not from the date of transaction.<br>3. The delay period calculation starts from the prescribed put through date itself, that date being excluded from the calculation.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.3<\/b> supports the first two limbs. The third limb reverses its terms, since \\\"the delay period' calculation will start from the day following the prescribed put through date (actual 'Put through date will be included for calculation of delay).\\\" The starting point is therefore the day after the prescribed date, though the actual put through date is counted. The paragraph requires that \\\"Concerned Account Offices will identify cases of delay and inform their headquarters\\\", all cases of recovery being processed by the Pay and Accounts Office.\"\n  },\n  {\n    \"id\": 504,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Physical government receipts collected by branches of agency banks are required to be remitted to the Government Account in the Reserve Bank:\",\n    \"options\": [\n      \"within two working days, including put through\",\n      \"within three working days, including put through\",\n      \"on the next working day, including put through\",\n      \"on the same working day, including put through\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - on the next working day, including put through<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.4(A)(i)<\/b> provides that since all branches are on the core banking platform, agency banks \\\"shall remit the physical government receipts collected by the branches of the banks to Government Account in RBI on the next working day i.e. T+1 (including put through) where T stands for the day when amount is received by the dealing branch.\\\" A longer period applies to the North Eastern States under clause (ii). The obligation rests on the fact that \\\"all the branches of the agency banks are on CBS platform\\\", so no additional time is needed for transmission.\"\n  },\n  {\n    \"id\": 505,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"For branches falling under the North Eastern States, the time specified for remittance of physical government receipts has been fixed at:\",\n    \"options\": [\n      \"T+1 days, including put through\",\n      \"T+2 days, including put through\",\n      \"T+3 days, including put through\",\n      \"T+5 days, including put through\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - T+2 days, including put through<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.4(A)(ii)<\/b> provides that \\\"For the branches falling under North Eastern States, the specified time for remittance would be T+2 days (including put through).\\\" The extended period applies only to physical receipts, the remittance period for electronic receipts remaining \\\"T+1 working day (including Put through date)\\\" for all Public and Private Sector Banks under clause (B)(i). For electronic receipts the period remains \\\"T+1 working day (including Put through date)\\\" for all Public and Private Sector Banks, with no regional relaxation.\"\n  },\n  {\n    \"id\": 506,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding electronic receipts collected by accredited banks through debit and credit cards and net banking:<br>1. Remittance norms of T+1 working day, including the put through day, are to be strictly followed.<br>2. 'T' is the day the money is available with the receiving bank branch of the agency or accredited bank.<br>3. Penal interest is not leviable on delayed remittance of electronic receipts, the settlement being governed by the payment system regulations.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.4(B)(ii)<\/b> supports the first two limbs. The third limb reverses clause (b), under which \\\"Penal interest should be levied on the delayed remittance of e-receipt into Government Account. i.e. on delay beyond T+1 working day, if any.\\\" Clause (c) separately requires settlement of card and net banking transactions to conform to the Payment and Settlement Act, 2007. Settlement of transactions through unified payments, cards and net banking \\\"should conform to the provisions contained in the Payment and Settlement Act, 2007 of the RBI and rules and regulations made therein.\\\"\"\n  },\n  {\n    \"id\": 507,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The rate of penal interest to be charged on delayed remittances has been fixed at:\",\n    \"options\": [\n      \"the repo rate as prevailing plus 2 per cent\",\n      \"a flat rate of 6 per cent per annum\",\n      \"the Bank Rate as prevailing plus 2 per cent\",\n      \"the Bank Rate as prevailing plus 3 per cent\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Bank Rate as prevailing plus 2 per cent<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.6(i)<\/b> provides that \\\"The rate of interest to be charged is Bank Rate as prevailing (which is generally notified biannually on May 1 and November 1) plus 2% or as decided by RBI in consultation with CGA from time to time.\\\" Clause (ii) applies that rate to \\\"The period of delay in a transaction of \u20b9 1 lakh and above\\\", a different scheme governing smaller transactions.\"\n  },\n  {\n    \"id\": 508,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding penal interest on a transaction below \u20b91 lakh:<br>1. For delays up to five calendar days, the delayed period interest is levied only at the Bank Rate.<br>2. For delays above five calendar days, interest is levied at the Bank Rate plus two per cent for the full period of delay.<br>3. For delays above five calendar days, interest at the higher rate is levied only for the period in excess of five days.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.6(iii)<\/b> supports the first two limbs, providing that \\\"For the transaction below Rs 1 lakh in each case, the delayed period interest shall be levied only at the Bank Rate for delays up to 5 calendar days and above 5 calendar days at the Bank Rate 2 % for the full period of delay.\\\" The third limb contradicts the words \\\"for the full period of delay\\\", which bring the whole delay within the higher rate once the threshold is crossed.\"\n  },\n  {\n    \"id\": 509,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Petty claims of delayed penal interest are ignored and excluded from the purview of penal interest where the amount per transaction does not exceed:\",\n    \"options\": [\n      \"\u20b9100\",\n      \"\u20b9250\",\n      \"\u20b9500\",\n      \"\u20b91,000\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - \u20b9500<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.6(iv)<\/b> provides that \\\"For petty claims of delayed penal interest involving an amount of \u20b9500\/- or below will be ignored and excluded from the purview of penal interest\\\", adding expressly that \\\"This limit of penal interest of Rs 500\/- is for per transaction.\\\" The clarification prevents the limit from being applied to an aggregated claim covering many transactions. The limit was fixed by the apex accounting office's Office Memorandum \\\"dated 06\/04\/2009\\\", and operates transaction by transaction.\"\n  },\n  {\n    \"id\": 510,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding the levy of penal interest:<br>1. In respect of non-tax and all other Government receipts, the same instructions on permissible time limit, calculation of delay and delayed period interest apply.<br>2. The rate of penal interest for the Public Provident Fund and Senior Citizens Savings Scheme is that mentioned in the Budget Division Office Memorandum of 15th May, 2008.<br>3. Banks are relieved of the need to build internal control mechanisms, the responsibility for detection resting with the accounting authorities.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.6<\/b> supports the first two limbs through clauses (v) and (vi). The third limb reverses clause (vii), namely that \\\"All banks may build up their own internal control mechanism so that the preventive and corrective actions are taken by the bank for its branches well in time.\\\" The same obligation is repeated in <b>Para 4.6.8<\/b>. All banks \\\"may build up their own internal control mechanism so that the preventive and corrective actions are taken by the bank for its branches well in time.\\\"\"\n  },\n  {\n    \"id\": 511,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The total delayed amount and the penalty due, along with details of individual cases, are intimated to the Head Office of the bank concerned:\",\n    \"options\": [\n      \"on a half-yearly basis, by the 15th of the following month\",\n      \"on a quarterly basis, within one month of the close of the quarter\",\n      \"on a quarterly basis, by the 15th of the following month\",\n      \"on a monthly basis, by the 15th of the following month\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - on a quarterly basis, by the 15th of the following month<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.7(i)<\/b> requires the intimation to be given by the accounting heads, or for Non-Civil Ministries by the Head of the Department, \\\"on a quarterly basis, by 15th of the following month (i.e. for the quarter ending June, the cases should be sent by 15th July) along with all necessary documents.\\\" Where the penal interest payable is based on audit, the reporting period is instead \\\"within 3 months of completion of audit\\\" under clause (ii).\"\n  },\n  {\n    \"id\": 512,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding the reporting and payment of penal interest:<br>1. Where penal interest payable is based on audit, all delays along with penal interest payable are to be reported to the concerned banks within three months of completion of the audit.<br>2. In exceptional cases where a Ministry is unable to lodge the claim within the stipulated time, a case for relaxation with full justification is to be sent to the Controller General of Accounts.<br>3. Banks are to pay penal interest for claims lodged within a period of six months from the date of issue of the claims.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.7<\/b> supports the first two limbs through clauses (ii) and (iii). The third limb lengthens the period allowed: <b>Para 4.6.8<\/b> requires that \\\"Banks will pay penal interest for claims lodged by concerned Ministries\/Departments within a period 3 months from the date of issue of claims by Ministries\/Departments.\\\" In exceptional cases a request for relaxation \\\"with full justification would be sent to CGA for consideration\\\" where the claim cannot be lodged within the stipulated time frame.\"\n  },\n  {\n    \"id\": 513,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The committee constituted to consider disputes in penal interest between banks and Ministries is chaired by:\",\n    \"options\": [\n      \"the Chief General Manager, Department of Government and Bank Accounts, Reserve Bank of India\",\n      \"the Head of the Accounting Organisation of the Ministry concerned\",\n      \"the Additional Controller General of Accounts (A&FR)\",\n      \"the Joint Controller General of Accounts (Government Business and Accounting)\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Additional Controller General of Accounts (A&FR)<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.9(ii)<\/b> provides that all such cases \\\"will be put up to a committee formed for this purpose. The committee would be chaired by Additional CGA (A&FR), O\/o CGA\\\". The other officers named are members: the Reserve Bank's Chief General Manager and a bank representative at that level sit on it, and the Joint Controller General of Accounts dealing with government business is its Member Secretary. Disputes are forwarded by the banks \\\"to the GBA section of CGA for necessary action\\\" before being placed before that committee.\"\n  },\n  {\n    \"id\": 514,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following as members of the committee constituted to consider disputes in penal interest:<br>1. The Head of the Accounting Organisation of the Ministry concerned, for cases relating to Civil Ministries<br>2. A Joint Secretary level officer, in the case of Non-Civil Ministries<br>3. The Chief General Manager, Department of Government and Bank Accounts, Reserve Bank of India<br>4. A representative from the concerned bank at Chief General Manager or General Manager level<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - All four<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.9(ii)<\/b> lists all four, together with \\\"Jt. CGA (GBA)-Member Secretary\\\". Disputes are forwarded by the banks \\\"to the GBA section of CGA for necessary action\\\" under clause (i), and where a bank neither pays nor lodges a dispute within the prescribed timelines, \\\"direct debit of the bank's account will be done for the amount of Penal interest in consultation with RBI.\\\"\"\n  },\n  {\n    \"id\": 515,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Where a bank neither pays the penal interest nor lodges a dispute or appeal within the prescribed timelines, the course prescribed takes the form of:\",\n    \"options\": [\n      \"suspension of the bank's accreditation to the Ministry concerned\",\n      \"levy of additional interest at double the prescribed rate\",\n      \"direct debit of the bank's account, in consultation with the Reserve Bank\",\n      \"reference of the matter to the Comptroller and Auditor General of India\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - direct debit of the bank's account, in consultation with the Reserve Bank<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.9(iii)<\/b> provides that \\\"In case the banks do not pay penal interest or do not lodge any dispute\/appeal within the prescribed timelines given above, direct debit of the bank's account will be done for the amount of Penal interest in consultation with RBI.\\\" The remedy is thus self-executing, subject only to consultation with the central bank. The remedy follows the failure either to pay or to contest, an appeal being available to the bank \\\"within 30 days of the decision of the committee\\\" (<b>Para 4.6.11<\/b>).\"\n  },\n  {\n    \"id\": 516,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding waiver in relation to penal interest levied on accredited banks:<br>1. The penal interest levied cannot be waived.<br>2. Only the period of delay counted for calculation of penal interest can be relaxed or condoned, on a case to case basis.<br>3. The period of a strike by the bank's staff is to be excluded from the permissible period for remittance of Government revenues.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.10<\/b> supports the first two limbs. The third limb reverses clause (ii), namely that \\\"The period of strike by the Bank's staff will not be excluded from the permissible period for remittance of Government revenues.\\\" The committee \\\"will take into account all factors responsible for delay and wherever justified, will condone only the period of delay.\\\" The committee \\\"will take into account all factors responsible for delay and wherever justified, will condone only the period of delay.\\\"\"\n  },\n  {\n    \"id\": 517,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following grounds on which the period of delay may be relaxed or condoned for calculation of penal interest:<br>1. Force majeure such as war or an act of God<br>2. Continuous holidays as per the Reserve Bank calendar<br>3. Annual or half yearly closing of accounts of banks<br>4. A strike by the bank's staff<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Only three<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.10(i)<\/b> names the first three, the closing of accounts being that on \\\"1st of April & 1st of October\\\", and the effective period of the force majeure relaxation being \\\"decided by the O\/o CGA in consultation with RBI.\\\" The fourth is expressly excluded by clause (ii), under which the strike period \\\"will not be excluded from the permissible period for remittance of Government revenues.\\\"\"\n  },\n  {\n    \"id\": 518,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Where the decision of the committee on a dispute in penal interest is not acceptable to the Ministry or to the bank, an appeal may be filed with the Controller General of Accounts within:\",\n    \"options\": [\n      \"fifteen days of the decision\",\n      \"thirty days of the decision\",\n      \"sixty days of the decision\",\n      \"ninety days of the decision\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - thirty days of the decision<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 4.6.11<\/b> provides that \\\"an appeal can be filed with the CGA within 30 days of the decision of the committee. The decision of the CGA will be final and binding.\\\" The right of appeal is available to either side, and its exercise within the prescribed time also averts the consequence in <b>Para 4.6.9(iii)<\/b> of direct debit of the bank's account. The appeal lies against a decision of the committee \\\"chaired by Additional CGA (A&FR), O\/o CGA\\\", and lies at the instance of either the Ministry or the bank.\"\n  },\n  {\n    \"id\": 519,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following additional safeguards prescribed while passing Government cheques:<br>1. Any cheque in respect of the salary or pension of any person for an amount of \u20b91,000 or more is to be marked 'Account Payee'.<br>2. Any other cheque in respect of expenditure other than the salary of an office employee or contingent expenditure for the office, if in excess of \u20b9500, is to be marked 'Account Payee'.<br>3. A cheque for a smaller amount which is not so crossed may be paid to the payee on identification, or to his banker on a certificate that the amount has been placed to the payee's credit.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Appendix 4.1, para 5<\/b>, clauses (iv) and (v). Payment may also be made \\\"to a person holding a letter of authority from the payee, after the payee's signature on the letter has been certified and the messenger has been duly identified.\\\" The paragraph also requires that a cheque presented \\\"is current in accordance with the period applicable to it.\\\"\"\n  },\n  {\n    \"id\": 520,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding cheques superscribed with the words 'Account Government':<br>1. They are used for inter-departmental and inter-governmental adjustment.<br>2. The amount of such a cheque is not to be paid in cash.<br>3. The drawee bank is to ensure that the proceeds are paid to the credit of the Ministry, department or office concerned.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Appendix 4.1, para 5(vi)<\/b>, the credit being to an account \\\"either with itself or with another bank in the public sector conducting business on behalf of that Ministry, department or office as the case may be.\\\" The same instrument appears in the manual as the Category 'C' cheque, which bears the superscription 'Government Account' (<b>Para 4.2.3.4<\/b>).\"\n  },\n  {\n    \"id\": 521,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding cheques superscribed 'not transferable':<br>1. They are used where amounts are required by officers of Government to make disbursements of pay and allowances of non-gazetted staff and contingent expenditure in cash.<br>2. The proceeds may be paid in cash to the payee on identification, or to his authorised agent holding a letter of authority, or to the payee's banker.<br>3. Transfer of such a cheque by endorsement may be allowed in exceptional circumstances.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 5(vii)<\/b> supports the first two limbs, payment to the payee's banker being permissible \\\"only on his furnishing a certificate that the amount has been placed to the payee's credit.\\\" The third limb reverses the closing words, that \\\"A transfer of the cheque by endorsement in such cases should not be allowed under any circumstances.\\\" Payment to the payee's banker is permissible \\\"only on his furnishing a certificate that the amount has been placed to the payee's credit.\\\"\"\n  },\n  {\n    \"id\": 522,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Unless it is proved that payment of a Government cheque was made in due course, that is, in good faith and without negligence, the bank cannot secure the protection afforded by:\",\n    \"options\": [\n      \"the Payment and Settlement Act, 2007\",\n      \"the Uniform Regulations and Rules for Bankers' Clearing Houses\",\n      \"Sections 85 and 85A of the Negotiable Instruments Act\",\n      \"the Banker's Books Evidence Act, 1891\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Sections 85 and 85A of the Negotiable Instruments Act<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 5(viii)<\/b> states that since \\\"Government cheques are issued in favour of individuals, private firms, joint stock companies and quasi-public bodies, it is essential that the staff attending to the payments should be fully conversant with the nature of endorsements to be made on the cheques by each class of payees\\\", failing which that protection is lost. The same clause requires that the assigned amount \\\"should not be exceeded at any time by reason of the payment of any cheque.\\\" The clause also warns that the amount assigned \\\"should not be exceeded at any time by reason of the payment of any cheque.\\\"\"\n  },\n  {\n    \"id\": 523,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following points with special reference to which challans accompanying a deposit on Government account are to be scrutinised:<br>1. That all columns required to be completed by the tenderer have been filled in, with the remitter's signature, full address and the date of remittance.<br>2. That the correct head of account to which the amount should be credited is clearly written on the challan.<br>3. That amounts creditable to different heads of account are entered in the same challan for convenience.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 9(b)<\/b> supports the first two limbs. The third limb reverses clause (vi), which requires \\\"that the amounts creditable to different heads of accounts are not entered in the same challan.\\\" Where challans are accompanied by cheques or drafts, it must also be seen \\\"that the latter are drawn or are endorsed in favour of the concerned branch.\\\" Where challans are accompanied by cheques or drafts, it must also be seen \\\"that the latter are drawn or are endorsed in favour of the concerned branch.\\\"\"\n  },\n  {\n    \"id\": 524,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"On the basis of copies of challans submitted to him by depositors, the departmental officer is required to prepare and forward to the designated Pay and Accounts Officer:\",\n    \"options\": [\n      \"a monthly statement of receipts\",\n      \"a date-wise monthly statement\",\n      \"a weekly statement of the receipts\",\n      \"a daily statement of receipts\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - a weekly statement of the receipts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 9(d)<\/b> provides that \\\"the departmental officer will prepare a weekly statement of receipts giving the number and date of the challan, name of the depositor and the amount deposited and forward the same to the designated Pay and Accounts Officer.\\\" That officer will also \\\"check the entries in the copy of the scroll received by him with the entries in the statement of receipts and reconcile any discrepancy detected with the bank under advice to the Pay and Accounts Officer.\\\" Each day's receipt scroll is given \\\"a running serial number for the accounting year from 1st April to 31st March\\\", separate numbers being given to scrolls of each account.\"\n  },\n  {\n    \"id\": 525,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding the duties of a dealing branch under the revised procedure:<br>1. It continues to maintain the accounts of the Drawing and Disbursing Officers and Pay and Accounts Officers and to prepare daily payment and receipt scrolls in quadruplicate.<br>2. It sends two copies of the scrolls along with relative challans and paid cheques to the Focal Point Branch on a day-to-day basis.<br>3. It prepares the Date-wise Monthly Statement and reports it directly to the Pay and Accounts Officer.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 10(I)<\/b> supports the first two limbs. The third limb reverses its closing words, namely that \\\"The dealing branch will not report\/furnish any documents direct to the PAO. No Date wise Monthly Statement will be prepared by the dealing branch.\\\" One copy of the scroll goes direct to the drawing officer and the fourth is retained by the branch. One copy of the scroll goes \\\"direct by the dealing branch to the concerned DDO\\\", the fourth copy being retained by the branch for its own record.\"\n  },\n  {\n    \"id\": 526,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Serial numbers on the daily scrolls prepared by a dealing branch bear the prefix:\",\n    \"options\": [\n      \"DMS (P) for payments and DMS (R) for receipts\",\n      \"FPB (P) for payments and FPB (R) for receipts\",\n      \"DMA (E) for payments and DMA (R) for receipts\",\n      \"DMA (R) for payments and DMA (E) for receipts\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - DMA (E) for payments and DMA (R) for receipts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 10(I)<\/b> provides that \\\"These serial numbers on the scrolls shall bear prefix DMA (E) for payments and DMA (R) for receipts.\\\" Each day's scroll is given a running serial number for the accounting year from 1st April to 31st March, separate serial numbers being given to scrolls of each account, and the serial number of the entry is recorded on the corresponding cheque or challan for identification. Two copies of the scrolls with relative challans and paid cheques go to the Focal Point Branch daily, one copy direct to the drawing officer and the fourth being retained by the branch.\"\n  },\n  {\n    \"id\": 527,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The Main Scroll consolidating the transactions of the various dealing branches, including its own, is prepared in triplicate separately for each Ministry by:\",\n    \"options\": [\n      \"the link cell of the bank at Nagpur\",\n      \"the Central Accounts Section of the Reserve Bank\",\n      \"the Focal Point Branch\",\n      \"the dealing branch of the accredited bank\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Focal Point Branch<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 10(II)(b)<\/b> requires that branch to \\\"consolidate the transactions of the various dealing branches including its own and prepare a Main Scroll in triplicate (Annexure-6) separately for each Ministry\/Department giving the totals of all accounts separately for which scrolls have been received from each branch.\\\" Two copies go to the Pay and Accounts Office on a day-to-day basis, the duplicate branch scrolls being stitched and retained by that branch.\"\n  },\n  {\n    \"id\": 528,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The daily memorandum sent by a Focal Point Branch to its link cell is required to be sent through telex or telegram where the net amount reaches:\",\n    \"options\": [\n      \"\u20b910 lakh and above\",\n      \"\u20b950 lakh and above\",\n      \"\u20b91 lakh and above\",\n      \"\u20b95 lakh and above\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - \u20b91 lakh and above<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 10(II)(b)<\/b> provides that \\\"The report in Annexure-7 is to be sent through telex\/telegram, if the net amount is \u20b91 lakh and above. A 'nil' advice is to be sent where there are no transactions to report.\\\" While furnishing that memorandum the branch must also certify \\\"that necessary scrolls\/paid cheques\/challans, etc. have already been submitted to the concerned Government officials.\\\"\"\n  },\n  {\n    \"id\": 529,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding loss or misplacement of challans and paid cheques during transit:<br>1. A certificate is to be prepared by the Focal Point Branch in lieu of the lost documents, in consultation with the dealing branch, and attached to the copies of the relevant scrolls.<br>2. Such certificates are to be serially numbered, separately for challans and for paid cheques, the number being indicated against the entry in the relevant scroll.<br>3. Where the lost document is recovered subsequently, it need not be forwarded, the certificate having taken its place.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 10(II)(c)<\/b> supports the first two limbs. The third limb reverses the direction that if the document \\\"is recovered subsequently, it should also be forwarded to the concerned departmental officer separately citing a reference to the relative certificate.\\\" It must also be ensured \\\"that reimbursement is claimed by focal point branches only after the relative documents are submitted to the government accounting authorities.\\\"\"\n  },\n  {\n    \"id\": 530,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"On receipt of copies of the Main Scroll and supporting documents, the Pay and Accounts Office is required to certify and return the duplicate copy to the Focal Point Branch within:\",\n    \"options\": [\n      \"three days\",\n      \"one week\",\n      \"the same month\",\n      \"twenty-four hours\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - twenty-four hours<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 10(II)(d)<\/b> requires that office to \\\"certify and return the duplicate copy of the scroll within 24 hours to the FPB after verification. The FPB should keep a watch on the prompt receipt of the certified copy of the scroll from the PAO.\\\" The three day period belongs to a different document, namely the Date-wise Monthly Statement, two copies of which are returned duly verified within three days of receipt. That branch \\\"should keep a watch on the prompt receipt of the certified copy of the scroll from the PAO\\\", the certified copies being kept on its record.\"\n  },\n  {\n    \"id\": 531,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Mistakes and discrepancies in a scroll resulting from an erroneous entry of credit or debit are required to be rectified:\",\n    \"options\": [\n      \"by passing a contra debit or credit adjustment by the bank\",\n      \"by a fresh scroll cancelling the original scroll in its entirety\",\n      \"by a reference to the Central Accounts Section for adjustment\",\n      \"by withdrawal of the erroneous entry by minus credit or minus debit\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - by withdrawal of the erroneous entry by minus credit or minus debit<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 10(II)(e)(iv)<\/b> requires such rectification \\\"by withdrawal of erroneous credit or debit by minus credit or minus debit as the case may be, and not by passing contra debit\/credit adjustment by the banks.\\\" The original wrongly booked transaction \\\"may be shown as minus figure under the relevant column in the Error scroll and then the correct transaction may be entered.\\\"\"\n  },\n  {\n    \"id\": 532,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding minus figures arising from adjustment of errors:<br>1. For the purpose of interbank settlement, minus receipts may be treated as payments and minus payments as receipts.<br>2. Where the totals of receipt and payment transactions in the Main Scroll reveal a minus figure, they should be reported as such.<br>3. Minus figures arising in the Error Scroll are to be carried forward and set off against the transactions of the following month.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 10(II)(f)<\/b> supports the first two limbs. The third limb defers what the provision requires at once: \\\"The total figures as appearing in the Error scroll under Receipt and Payment Columns, i.e. minus or plus, may be incorporated in the relevant scroll of the department for the day\\\", the adjusted aggregate then being reported for settlement. The aggregate receipt and payment figures of the Main Scroll, \\\"minus or plus as the case may be, after adjustment of the error\\\", are reported for settlement through the link cell.\"\n  },\n  {\n    \"id\": 533,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Arrange the following stages in the correct order in which the Date-wise Monthly Statement is dealt with:<br>1. Preparation in quintuplicate by the Focal Point Branch and submission of four copies to the Pay and Accounts Office by the 3rd of the following month<br>2. Return of two copies duly verified within three days of receipt<br>3. Forwarding of one certified copy by the Focal Point Branch to its link cell at Nagpur by the 10th of the following month<br>4. Retention of the original by the Pay and Accounts Office and despatch of the verified duplicate to the Principal Accounts Office by the 8th\",\n    \"options\": [\n      \"1 - 3 - 2 - 4\",\n      \"1 - 4 - 2 - 3\",\n      \"1 - 2 - 4 - 3\",\n      \"2 - 1 - 3 - 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 - 2 - 4 - 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 10(II)(g)<\/b> requires the branch to \\\"prepare in quintuplicate, the DMS (Annexure -8)\\\" and submit four copies \\\"for verification latest by the 3rd of the following month\\\", two copies being \\\"returned by the PAO duly verified to the Focal Point branch within 3 days of receipt thereof\\\", one of which is forwarded to the link cell \\\"so as to reach the later by 10th of the following month.\\\" The <b>Note<\/b> fixes the 8th for despatch of the verified duplicate upward.\"\n  },\n  {\n    \"id\": 534,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding March residual transactions:<br>1. Transactions taking place from the 15th of March till the end of the month are to be reported by telex or telegram.<br>2. From the 1st of April the Focal Point Branch is to segregate all transactions pertaining to the previous financial year and prepare a separate Main Scroll for them.<br>3. The monthly statement pertaining to the March Account is to be sent to the Pay and Accounts Officer latest by the 3rd of May.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 10(VI)<\/b> supports the first two limbs, the residual scrolls being \\\"distinctly marked as March Residual-1, March Residual-2 and so on\\\". The third limb alters the due date: \\\"The monthly statement pertaining to the' March Account' should be sent to the concerned Pay and Accounts Officer latest by the 30th April\\\", the April statement following by the 3rd of the succeeding month.\"\n  },\n  {\n    \"id\": 535,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"With the introduction of the revised procedure from the 1st May, 1989, the offices of the Reserve Bank of India:\",\n    \"options\": [\n      \"ceased to handle the transactions of Ministries accredited to them\",\n      \"became the Focal Point Branches for all Ministries and Departments\",\n      \"took over the functions of the link cells of the accredited banks\",\n      \"ceased to be the designated offices for settlement of such transactions\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - ceased to be the designated offices for settlement of such transactions<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, para 10(VII)<\/b> records that those offices \\\"ceased to be the designated offices for settlement of DMA transactions handled by accredited banks. RBI offices, will however, continue to handle the transactions of Ministries\/Departments accredited to them either exclusively or concurrently with SBI in the usual way\\\", following \\\"the procedure applicable to the dealing branches and Focal Point branches as the office function both as dealing branch and Focal Point branch\\\". Each such office \\\"will act independently and render accounts to Pay and Accounts Officer\\\", telexing the office-wise monthly receipts and payments to the Central Accounts Section after the month-end transfer of balances.\"\n  },\n  {\n    \"id\": 536,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding Government cheques under the Cheque Truncation System:<br>1. Government cheques are paid in clearing solely on the basis of their electronic images.<br>2. The paid cheques in physical form are retained by the presenting bank.<br>3. Where a drawee bank desires to verify a Government cheque in physical form before passing it, the image is returned unpaid under the reason 'present with document'.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Appendix 4.1, Annexure 15<\/b>. In that System \\\"the 'drawee bank' means the dealing branch of a bank accredited to a Ministry\/Department on which the cheques are drawn\\\", and on such a return \\\"The presenting bank on such instances shall ensure that the instrument is presented again in the next applicable clearing session without any reference to the account holder (payee).\\\"\"\n  },\n  {\n    \"id\": 537,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Physical instruments are required to be preserved securely by the presenting banks, and images of Government cheques by the drawee banks, for a period of:\",\n    \"options\": [\n      \"five years\",\n      \"seven years\",\n      \"ten years\",\n      \"fifteen years\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - ten years<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, Annexure 15<\/b> requires presenting banks \\\"to preserve the physical instruments in their custody securely for a period of 10 years as required under Procedural Guidelines for CTS\\\", and drawee banks to preserve the images \\\"for a period of 10 years with themselves or through the National Archival System put in place by the National Payments Corporation of India (NPCI).\\\" Cheques required for investigation may be preserved beyond that period. Where specific cheques are required for any investigation or enquiry under the law, \\\"they may be preserved beyond 10 years.\\\"\"\n  },\n  {\n    \"id\": 538,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding paid Government cheques under the Cheque Truncation System:<br>1. Cheques paid across the counter by way of cash withdrawal or transfer also need to be truncated and preserved.<br>2. As paid cheques are no longer available with the dealing branch, they are not attached with the payment scroll.<br>3. Electronic images of paid cheques are not made available to the Pay and Accounts Office, the certificate of the Focal Point Branch being sufficient.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.1, Annexure 15<\/b> supports the first two limbs, adequate safeguards being built \\\"to ensure that these images are captured separately by the drawee banks and not mixed up with the images of the instruments received for payment in clearing.\\\" The third limb reverses the direction that the images \\\"shall be provided to the PAOs (through Focal Point Branch) by way of secured electronic communication\/e-mail, etc., as per their requirement.\\\"\"\n  },\n  {\n    \"id\": 539,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Requirements of cheque books, including those of cheque drawing officers in their jurisdiction, are required to be intimated by Pay and Accounts Officers to the Head of the Accounting Organisation for the next financial year:\",\n    \"options\": [\n      \"before the 31st January every year\",\n      \"before the 15th February every year\",\n      \"before the 31st March every year\",\n      \"before the 15th January every year\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - before the 15th January every year<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.2, para 2<\/b> requires that \\\"all the PAOs should intimate their requirements of cheque books including the requirements of cheque-drawing officers in their jurisdiction, for the next financial year to the Head of Accounting Organization of the concerned Ministry\/Department before the 15th January every year.\\\" The consolidated indent is thereafter sent to the Controller of Stamps \\\"by the end of January every year\\\" under para 4. The consolidated indent is prepared \\\"by the FA through the Principal Accounts Office indicating the requirements of different varieties of cheque books\\\" (<b>Appendix 4.2, para 4<\/b>).\"\n  },\n  {\n    \"id\": 540,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding assessment of the annual requirement of cheque books:<br>1. It should be based on the average of the actual consumption of cheque forms during the preceding calendar year.<br>2. The stock in hand and the requirement for the remaining three months of the current financial year are to be taken into account.<br>3. A reserve stock equal to approximately six months' requirement is to be added to the requirement so worked out.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.2, para 3<\/b> supports the first two limbs, the preceding calendar year being \\\"from January to December of the previous year\\\". The third limb enlarges the reserve, which is \\\"a reserve stock of cheque books equal to approximately three months' requirement\\\", added \\\"to meet unforeseen requirements and to safeguard against delay in printing, transmission etc.\\\" The reserve stock is added \\\"to meet unforeseen requirements and to safeguard against delay in printing, transmission etc.\\\"\"\n  },\n  {\n    \"id\": 541,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding the verification of cheque books received in bulk from the Security Press:<br>1. The actual counting of the cheques and the checking of their serial numbers may be done by the Junior Accountants of the Sections, who sign each book in full.<br>2. The cheque-cashier test checks ten per cent of the cheque books checked by them.<br>3. The officer-in-charge test checks fifteen per cent of the cheque books so checked.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.2, para 5<\/b> supports the first two limbs. The third limb overstates the officer's share, since \\\"The cheque-cashier and the officer-in-charge, will test check 10 per cent and 5 per cent respectively, of the cheque books checked by the Junior Accountants and should sign in the books so test checked by them.\\\" The scrutiny is to see that each book contains the number of forms specified and that serial numbers run consecutively.\"\n  },\n  {\n    \"id\": 542,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"The stock of blank cheque books is required to be stored in a steel almirah with double lock, one key being kept by the officer-in-charge and the other by:\",\n    \"options\": [\n      \"the Pay and Accounts Officer\",\n      \"the Head of Office\",\n      \"the senior most Assistant Accounts Officer\",\n      \"the cheque-cashier\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the cheque-cashier<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.2, para 6<\/b> provides that the books \\\"will remain in joint custody of the cheque-cashier and the officer in charge\\\", one key of the double lock being \\\"kept by the Officer in Charge and other by the Cheque-Cashier.\\\" The duplicate set is sealed by both and kept with the Head of the Office or the Principal Accounts Office, or, for an outstation office with a single officer, with the branch of the bank.\"\n  },\n  {\n    \"id\": 543,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"On requisition from a Drawing and Disbursing Officer vested with cheque drawing powers, the Pay and Accounts Office is required to supply cheque books:\",\n    \"options\": [\n      \"of the number sufficient for his requirement for the whole financial year\",\n      \"equal to his average annual consumption plus a reserve\",\n      \"of the number indented, without any restriction\",\n      \"of the minimum number sufficient for three months' requirement\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - of the minimum number sufficient for three months' requirement<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.2, para 8<\/b> provides that such officers \\\"will requisition their requirement of cheque books from the concerned PAO. The latter will supply to the DDO the minimum number of cheque books, sufficient for his requirement for three months. Issue of such books will also be entered in the stock Register of Cheque books.\\\" The restriction limits the quantity of blank forms held outside the accounting office at any time. Issue of such books \\\"will also be entered in the stock Register of Cheque books\\\" maintained under <b>Appendix 4.2, para 7<\/b>.\"\n  },\n  {\n    \"id\": 544,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding cheque books held by an officer whose cheque drawing power is withdrawn:<br>1. All unused forms from partly used or wholly unused cheque books are to be defaced by writing the word 'cancelled' across each cheque form and its counter-foil.<br>2. The defacement is to be made under the signature of the drawing officer.<br>3. The defaced books are to be returned to the Pay and Accounts Office, which shall destroy them after keeping a note in the relevant records.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.2, para 8<\/b> supports the first and third limbs. The second limb reverses the express words \\\"(but without the signature of the Drawing Officer)\\\", so the defacement is deliberately unsigned. Where a Pay and Accounts Office is wound up, its partly used and unused books go to the Principal Accounts Office \\\"along with a complete account of cheque books so remaining as per the Stock Register\\\".\"\n  },\n  {\n    \"id\": 545,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Stock taking of cheque books is required to be done by an officer other than the officer-in-charge (cheques):\",\n    \"options\": [\n      \"every quarter, at the close of each quarter\",\n      \"once a year, in April\",\n      \"every month, at the close of the month\",\n      \"every six months, in April and October\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - every six months, in April and October<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.2, para 11<\/b> requires that \\\"Every six months, in April and October, stock taking of the cheque books should be done by an officer other than the officer-in-charge (cheques) and a certificate of physical count recorded by him in the stock register.\\\" It is also to be done \\\"whenever there is a change of the officer in charge (cheques)\\\", the relieving officer signing the prescribed certificate in the Stock Register. The relieving officer is to \\\"initial the entry in respect of each of the cheque book noted in the Form CAM 2 and sign a certificate in the Stock Register\\\" in the prescribed form.\"\n  },\n  {\n    \"id\": 546,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following arrangements for half-yearly physical verification of the stock of cheque books in a Pay and Accounts Office comprising only one Pay and Accounts Officer:<br>1. Where more than one such office functions at a station under a Principal Accounts Office, mutual physical verification may be entrusted among those offices.<br>2. Where such offices at a station fall under different Principal Accounts Offices, those offices may by mutual consultation arrange verification between their offices.<br>3. Where a single such office is located at a station, the verification may be conducted by the Inspecting Officer of the internal inspection party or by any other gazetted officer visiting on official work.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from the <b>Note below Appendix 4.2, para 11<\/b>, the gazetted officer contemplated in the third case including \\\"Dy. Controller of Accounts, Controller of Accounts, or CCA\\\". In the case of a cheque drawing officer, verification may likewise be entrusted to the Inspecting Officer or to any gazetted officer of his Department visiting that office on official work.\"\n  },\n  {\n    \"id\": 547,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding the account and use of cheque forms:<br>1. A Stock Register of Cheque Books and Forms is maintained to record receipts, issues and balance.<br>2. Each morning the cheque-cashier takes from the officer-in-charge such cheque books as are likely to be used during the day, and remains responsible for their use and for return of the balance at the close of the day.<br>3. An account of cheque forms used daily is maintained by the cashier and submitted to the officer-in-charge at the time of closing of the accounts weekly.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.2, paras 7 and 9<\/b> support the first two limbs, the registers being Forms CAM 1 and CAM 2. The third limb alters the periodicity: the daily account is \\\"submitted to the Officer in Charge at the time of closing of the accounts daily\\\", the cheque numbers used during the day being noted in that register. In the register of cheque forms used daily \\\"the cheque numbers used during the day should also be noted\\\", and a separate register shows forms received and returned by the cashier.\"\n  },\n  {\n    \"id\": 548,\n    \"chapter\": \"Ch 4: Banking Arrangements\",\n    \"question\": \"Consider the following statements regarding cheques written by cheque perforating machines:<br>1. Such machines use indelible chemical ribbon, so as to give adequate safeguards against fraudulent alteration.<br>2. The cheque forms for this purpose are obtained in the form of rolls and not as bound books.<br>3. The indent for such rolls may conveniently be combined with that for bound cheque books.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 4.2, para 14<\/b> supports the first two limbs. The third limb reverses the direction that \\\"The indent for such rolls should be made separately from that of the bound cheque books and separate account of such cheques should be maintained.\\\" Where cheques in book form are used, <b>para 15<\/b> requires that \\\"the details of the payee, the amount and date should be filled in the counterfoil.\\\"\"\n  },\n  {\n    \"id\": 549,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Under the departmentalised accounting system, the basic unit of accounts is constituted by:\",\n    \"options\": [\n      \"the Office of the Controller General of Accounts\",\n      \"the Pay and Accounts Office of the Ministry or Department\",\n      \"the Principal Accounts Office of the Ministry or Department\",\n      \"the office of the Drawing and Disbursing Officer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Pay and Accounts Office of the Ministry or Department<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.1.1<\/b> states that \\\"Pay and Accounts Office of respective Ministry\/Department is the basic unit of accounts. PAO compiles the accounts at object head level which is the primary unit of appropriation.\\\" The flow thereafter is upward, monthly accounts being compiled by each such office and submitted \\\"to respective Principal Accounts Office, which will then compile and submit to Office of CGA.\\\"\"\n  },\n  {\n    \"id\": 550,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"The Pay and Accounts Office compiles the accounts at a level which constitutes the primary unit of appropriation, namely:\",\n    \"options\": [\n      \"the detailed head\",\n      \"the object head\",\n      \"the minor head\",\n      \"the sub-head\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the object head<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.1.1<\/b> provides that such an office \\\"compiles the accounts at object head level which is the primary unit of appropriation.\\\" The other levels attach to different documents: <b>Para 5.1.3<\/b> provides that \\\"The Appropriation Accounts is prepared at Sub-Head level while the Finance Accounts is prepared at the Minor Head level\\\", and the Statement of Central Transactions gives details up to minor heads (<b>Para 5.10.1<\/b>).\"\n  },\n  {\n    \"id\": 551,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"A consolidated monthly account, along with a statement of Revenue and Expenditure for the Union Government, is prepared at the end of every month by:\",\n    \"options\": [\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Office of the Controller General of Accounts\",\n      \"the Principal Accounts Office of each Ministry\",\n      \"the Pay and Accounts Office of each Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Office of the Controller General of Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.1.1<\/b> provides that the \\\"Office of CGA prepares a consolidated monthly account at the end of every month along with a statement of Revenue and Expenditure for the Union Government.\\\" The lower tiers feed that account, monthly accounts being compiled by each Pay and Accounts Office and submitted \\\"to respective Principal Accounts Office, which will then compile and submit to Office of CGA.\\\" All such offices must regularly review the compilation reports to verify the figures.\"\n  },\n  {\n    \"id\": 552,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the annual accounts of the Union Government:<br>1. The Union Finance Accounts and the Appropriation Accounts (Civil) are compiled after the closing of every financial year.<br>2. Both of them are required to be certified by the Comptroller and Auditor General of India.<br>3. The reports of the Comptroller and Auditor General relating to these accounts are submitted to the Speaker of the Lok Sabha.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.1.2<\/b> supports the first two limbs, the accounts being compiled after the close of \\\"April to March(Supplementary) Accounts\\\". The third limb changes the addressee: \\\"The reports of the C&AG relating to these accounts shall be submitted to the President who shall cause them to be laid before the Parliament.\\\" The accounts show the annual receipts and disbursements of the Union Government and of each Union Territory without Legislature.\"\n  },\n  {\n    \"id\": 553,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the Appropriation Accounts and the Finance Accounts:<br>1. The Appropriation Accounts is prepared at Sub-Head level and brings out the detailed expenditure performance for each Grant against the budgetary allocation authorised by Parliament.<br>2. The Finance Accounts is prepared at the Minor Head level and contains seventeen statements bringing out different aspects of the financial position.<br>3. The Finance Accounts is confined to the Civil Ministries and excludes Railways, Defence and Posts.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.1.3<\/b> supports the first two limbs. The third limb reverses the closing sentence, namely that the Finance Accounts \\\"includes data from Railways, Defence and Posts besides the Civil Ministries, and presents the consolidated position of the Union Government Finances.\\\" The Accounts at a Glance, brought out separately, is \\\"a simplified and more user-friendly summary of the Union Government Finances\\\" (<b>Para 5.1.4<\/b>).\"\n  },\n  {\n    \"id\": 554,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"For its compilation each year, the Accounts at a Glance derives its data primarily from:\",\n    \"options\": [\n      \"the Ledger of balances maintained by the Principal Accounts Offices\",\n      \"the compiled accounts, with the addition of some further statements\",\n      \"the Statement of Central Transactions of each Ministry\",\n      \"the Appropriation Accounts of the Civil Ministries\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the compiled accounts, with the addition of some further statements<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.1.4<\/b> describes it as \\\"a simplified and more user-friendly summary of the Union Government Finances. It primarily derives data from compiled accounts and includes some additional statements to assist stakeholders in getting a better understanding of the Union Government Finances.\\\" It is thus a derivative document, distinct from the Finance Accounts and the Appropriation Accounts, which are themselves certified by the audit authority.\"\n  },\n  {\n    \"id\": 555,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"The process of compilation denotes the flow of consolidated accounting data through the information technology system:\",\n    \"options\": [\n      \"from the accredited banks to the Pay and Accounts Offices\",\n      \"from the Pay and Accounts Offices upward to the apex accounting office\",\n      \"from the Drawing and Disbursing Officers to the Pay and Accounts Offices\",\n      \"from the Principal Accounts Office to the Comptroller and Auditor General\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - from the Pay and Accounts Offices upward to the apex accounting office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.1.5<\/b> provides that \\\"The process of compilation means flow of consolidated accounting data through the IT system from PAOs to Principal Accounts Office and then from Principal Accounts Office to the O\/o CGA.\\\" The direction is upward through three tiers, the Pay and Accounts Office being the basic unit of accounts under <b>Para 5.1.1<\/b>. The Pay and Accounts Office is the basic unit of accounts, compiling at object head level, which is the primary unit of appropriation (<b>Para 5.1.1<\/b>).\"\n  },\n  {\n    \"id\": 556,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"The accounting of vouchers is done as per the classification fed in the system at the time of creation of the sanction and at the time of:\",\n    \"options\": [\n      \"monthly consolidation of the accounts\",\n      \"entering the deduction at the bill generation level\",\n      \"passing the bill by the Assistant Accounts Officer\",\n      \"digital signing of the payment file by the final signatory\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - entering the deduction at the bill generation level<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.1<\/b> provides that vouchers are posted in the account of that office \\\"after digital signature of the final authorized signatory in case of e-payment, or at the time of cheque issue in the system\\\", and that \\\"The accounting of vouchers is done as per the classification fed in the system at the time of creation of sanction and at the time of entering deduction at the bill generation level.\\\" Correctness of that classification \\\"should be checked by PAO during pre-check.\\\"\"\n  },\n  {\n    \"id\": 557,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Recoveries of overpayments effected in the same accounting year, whether in cash or by deduction from a bill, are required to be accounted for as:\",\n    \"options\": [\n      \"a credit under the head for Miscellaneous Government Accounts\",\n      \"a reduction of expenditure under the concerned head of account\",\n      \"a credit under the minor head for Deduct Recoveries of Overpayments\",\n      \"a receipt under the relevant functional revenue head\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a reduction of expenditure under the concerned head of account<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 5.2.1<\/b> provides that such recoveries \\\"shall be accounted for as reduction of expenditure under the concerned head of account. If such recoveries pertain to previous year(s), they shall be recorded under a distinct minor head, '911- Deduct Recoveries of Overpayments' below the concerned Major\/Sub-Major Head without affecting the gross expenditure under the functional Major\/Sub-Major Head in the Appropriation Accounts.\\\"\"\n  },\n  {\n    \"id\": 558,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Refund of the unspent balance of grants-in-aid by a State or Union Territory Government in a subsequent year is required to be adjusted under a separate minor head bearing the code:\",\n    \"options\": [\n      \"913\",\n      \"502\",\n      \"900\",\n      \"911\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 913<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 5.2.1<\/b> requires such refunds to be adjusted \\\"under a separate minor head 'Deduct - Recovery of unspent balance of grant-in-aid from State\/U.T, Governments' (Code '913') below the major head '3601- Grants-in-aid to State Governments' or '3602-Grants-in-aid to Union Territory Governments' as the case may be.\\\" Code 911 belongs to Deduct Recoveries of Overpayments, and code 502 to Expenditure Awaiting Transfer to Other Heads.\"\n  },\n  {\n    \"id\": 559,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding an electronic payment made by a Pay and Accounts Office:<br>1. The bill becomes a voucher upon digital signing of the payment file by the final signatory.<br>2. A unique running serial number for the financial year is allotted to the voucher, office-wise.<br>3. The voucher date reflects the date on which the bill was passed by the Pay and Accounts Officer.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.2<\/b> supports the first two limbs. The third limb alters the reference point: \\\"Voucher date will reflect the date of payment file digitally signed by the final signatory.\\\" Vouchers of each month \\\"will be accounted for in the PAOs account according to the voucher date\\\", so the date of digital signing governs the month of account and not the date of passing.\"\n  },\n  {\n    \"id\": 560,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"At the time of digital signing of the payment file by the final signatory, the credit entry posted by the system in the account of the Pay and Accounts Office is to the head:\",\n    \"options\": [\n      \"8671 \u2013 Departmental Balances (Civil)\",\n      \"8670 \u2013 E-Payment by the Pay and Accounts Office\",\n      \"8658 \u2013 Suspense Accounts, Uncredited Items under e-payment\",\n      \"8675 \u2013 Deposits with Reserve Bank, Central Civil\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 8670 \u2013 E-Payment by the Pay and Accounts Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.2<\/b> prescribes the pair of entries, namely \\\"Debit or Minus Credit: Accounting head provided at the time of creation of sanction\\\" and \\\"Credit: 8670 \u2013 E-Payment by PAO\/CDDO\/Telecom PAO\/Treasury\/E-payment etc.\\\" The suspense head named in the closest trap is operated at a later stage, where a transaction is reported as failed after success (<b>Para 5.2.3<\/b>). The debit side of the same entry is to the \\\"Accounting head provided at the time of creation of sanction\\\", so the two sides are settled at different stages of the transaction.\"\n  },\n  {\n    \"id\": 561,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the response of the bank to a payment file:<br>1. The bank may provide a negative acknowledgement to the payment file in case of discrepancies.<br>2. The status of an electronic payment transaction could be success, failure or failure after success.<br>3. All such transactions, including those reported as successful, appear at the dealing hand level for further action.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.3<\/b> supports the first two limbs. The third limb ignores an express carve-out, since such transactions \\\"(except for 'success' transactions\/technical errors) will appear at 'dealing hand' level.\\\" Where a transaction has failed, \\\"the system will prompt 'dealing hand' level user in PAO for either 'permanent cancellation' or 're-issue' of transaction.\\\" In the case of failed transactions \\\"the system will prompt 'dealing hand' level user in PAO for either 'permanent cancellation' or 're-issue' of transaction.\\\"\"\n  },\n  {\n    \"id\": 562,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"On initiating the re-issue of a failed electronic payment transaction, the only particular which the dealing hand user is permitted to change relates to:\",\n    \"options\": [\n      \"the code of the Drawing and Disbursing Officer\",\n      \"the Indian Financial System Code of the bank\",\n      \"the name of the beneficiary\",\n      \"the amount of the transaction\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Indian Financial System Code of the bank<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.3(i)<\/b> provides that on selecting the transaction identity the beneficiary's name, bank account number, that Code and the amount are shown, and that \\\"Dealing Hand User can change only IFSC code of the bank. However, name of beneficiary, amount and DDO code can't be edited.\\\" The restriction preserves the identity and quantum of the original payment while permitting correction of the routing particulars.\"\n  },\n  {\n    \"id\": 563,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the re-issue of a failed electronic payment transaction:<br>1. Once processed by the dealing hand, it is passed at both the Assistant Accounts Officer and the Pay and Accounts Officer level.<br>2. Upon rejection, the transaction is returned to the dealing hand for modifying the details or for cancelling the initiation of re-issue.<br>3. Fresh accounting entries are required to be passed in the account of the Pay and Accounts Office on re-issue.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.3(i)<\/b> supports the first two limbs, both the higher level users being able to \\\"pass or return the transaction.\\\" The third limb reverses the closing words of that clause, namely that on re-issue \\\"Accounting entries in the PAOs account will remain unchanged.\\\" After final digital signature the payment file \\\"will be issued to bank\/RBI for further processing.\\\" After final digital signature by the authorised signatory the payment file \\\"will be issued to bank\/RBI for further processing\\\", the original accounting standing undisturbed.\"\n  },\n  {\n    \"id\": 564,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Where a transaction is reported as failed after success on the basis of scrolls received from banks, the amount is credited under the suspense head for:\",\n    \"options\": [\n      \"Outstation Pay Bills for March\",\n      \"Uncredited Items under e-payment\",\n      \"Cheques cancelled but paid\",\n      \"Expenditure Awaiting Transfer to Other Heads\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Uncredited Items under e-payment<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.3<\/b> provides that in such cases \\\"the amount will be booked (credited) under suspense head 8658-00-102-Uncredited Items under e-payment. The corresponding debit would be made under 8658-PSB\/8675-RBD, as the case may be. The same will then need to be cleared through (-) Credit under this head either by Permanent Cancellation or by Re-issue of transactions.\\\" The head for cheques cancelled but paid is operated in an entirely different situation (<b>Para 5.4.2<\/b>).\"\n  },\n  {\n    \"id\": 565,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the issue of a cheque on the payment platform:<br>1. The dealing hand prints the cheque and sends it to the Pay and Accounts Officer for printing acceptance and cheque signing.<br>2. Where the officer is not satisfied with the printing, or the cheque gets torn or mutilated, it may be returned to the dealing hand, who prints it afresh with a new number.<br>3. The cheque becomes a voucher once it is printed by the dealing hand.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.4<\/b> supports the first two limbs. The third limb advances the stage: \\\"Once the cheque printing is accepted by the Pay and Accounts Officer\/CDDO in the system, then the Pay and Accounts Officer\/CDDO will issue the said cheque in the PFMS system. Once the cheque is issued, it will become voucher.\\\" All issued cheques thereafter appear in the Cheque issue register.\"\n  },\n  {\n    \"id\": 566,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"On issue of a cheque, the accounting entry posted in the account of the Pay and Accounts Office by way of credit is to the Major Head:\",\n    \"options\": [\n      \"8675 \u2013 Deposits with Reserve Bank\",\n      \"8670 \u2013 Cheques and Bills\",\n      \"8658 \u2013 Suspense Accounts\",\n      \"8671 \u2013 Departmental Balances (Civil)\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 8670 \u2013 Cheques and Bills<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.4<\/b> prescribes \\\"Debit or minus credit: Accounting head selected at the time of creation of sanction\\\" and \\\"Credit: 8670 \u2013 PAO Cheques or Departmental Cheques or Divisional Cheques or Telecom Cheques, Treasury Cheques etc. depending on the PAO or type of DDO.\\\" The particular minor head therefore varies with the office, but the Major Head is the same for cheques as for electronic advices.\"\n  },\n  {\n    \"id\": 567,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding a time barred cheque received back by the Pay and Accounts Office:<br>1. It should be cancelled under the signature of the Pay and Accounts Officer and not destroyed.<br>2. The cancelled cheque should be treated as a voucher or sub-voucher for issuing a fresh cheque in lieu thereof.<br>3. The fact of issuing the fresh cheque need not be noted on the cancelled cheque, the entry in the cheque issue register being sufficient.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.5<\/b> supports the first two limbs. The third limb dispenses with a requirement the paragraph imposes, namely that \\\"the fact of issuing fresh cheque should be noted on it. Entries regarding cancellation of old cheque with voucher number of the fresh cheque etc. should also be noted on the cheque issue register.\\\" Both notings are therefore required, not one in place of the other.\"\n  },\n  {\n    \"id\": 568,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"The amount of a time barred cheque, treated as a voucher for the issue of a fresh cheque, is required to be classified as:\",\n    \"options\": [\n      \"a debit under the suspense head for Uncredited Items\",\n      \"a minus credit below the head for Pay and Accounts Office Cheques\",\n      \"a minus debit below the functional Major Head concerned\",\n      \"a credit under the minor head for Deduct Recoveries of Overpayments\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a minus credit below the head for Pay and Accounts Office Cheques<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.5<\/b> provides that \\\"The amount of the time barred cheque (i.e. voucher) should be classified as (-) credit below the head '8670-Cheques & Bills-PAO Cheques' for issue of a fresh cheque.\\\" Re-issue in place of a time barred cheque \\\"will be reflected in the report CMP-07-Cancellation and Re-issue register\\\", which also shows the status of failure after success cases. The permanent cancellation of such a cheque, by contrast, results in reversal of the initial accounting where it falls in the same financial year (<b>Para 5.2.5<\/b>).\"\n  },\n  {\n    \"id\": 569,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the permanent cancellation of a time barred cheque:<br>1. Where the cancellation falls in the same financial year, the initial accounting is simply reversed.<br>2. Where the transaction pertains to an expenditure budget head of a previous financial year, the minor head for Deduct Recoveries of Overpayments is used at the time of reversal.<br>3. Such reversal in the case of a previous year reduces the gross expenditure under the functional Major Head in the Appropriation Accounts.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.5<\/b> supports the first two limbs. The third limb reverses the express saving that the minor head is used \\\"at the time of reversal in the accounts without affecting the gross expenditure under the functional Major\/Sub-Major Head in the Appropriation Accounts.\\\" The device preserves the gross expenditure figure while recording the recovery. Where the cancellation falls in the same financial year \\\"the initial accounting would be reversed\\\", no recourse to that minor head being necessary.\"\n  },\n  {\n    \"id\": 570,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"For a cheque issued in place of a time barred cheque, it is to be checked that the time barred cheque has been duly cancelled, treated as a voucher and classified as:\",\n    \"options\": [\n      \"a debit under the suspense head for uncredited items\",\n      \"a minus credit to the head for Cheques and Bills\",\n      \"a minus debit to the functional Major Head\",\n      \"a credit under the minor head for Deduct Recoveries of Overpayments\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a minus credit to the head for Cheques and Bills<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.6<\/b> requires it to be checked \\\"that the time barred cheque has been duly cancelled and treated as voucher, and classified as minus credit to the head 8670-Cheques and Bills.\\\" The same paragraph requires verification that all manual vouchers other than electronic bills are available, that the Daily Voucher number is prominently written on them, \\\"and (c) that the amount and totals are correct.\\\"\"\n  },\n  {\n    \"id\": 571,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the tallying of instruments issued:<br>1. The Pay and Accounts Officer should ensure each day that the total amount of electronic payments and cheques issued in the system during the day tallies with the amount appearing under Electronic Advices or Pay and Accounts Office Cheques.<br>2. He should ensure that the total amount of electronic payments or cheques issued by Cheque Drawing Drawing and Disbursing Officers in each week tallies with the amount appearing under the corresponding departmental heads.<br>3. Both these tallies are made against Major Head 8670-Cheques and Bills.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 5.2.7<\/b>, the departmental heads being \\\"'Departmental (CDDOs) Electronic Advices' or 'Departmental Cheques' under 'Major Head 8670-Cheques and Bills' as the case may be for that week.\\\" The distinction between the two periodicities is the trap here, the office's own instruments being tallied daily and those of its cheque drawing officers weekly. Where any voucher is found missing, \\\"the fact should be entered in the list of payments and efforts should be made to trace or obtain it.\\\"\"\n  },\n  {\n    \"id\": 572,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Where a voucher remains untraced and is not obtained before completion of the month's posting, the amount is required to be posted against the Minor Head:\",\n    \"options\": [\n      \"108 \u2013 Public Sector Bank Suspense\",\n      \"502 \u2013 Expenditure Awaiting Transfer\",\n      \"911 \u2013 Deduct Recoveries of Overpayments\",\n      \"102 \u2013 Suspense Account (Civil)\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 502 \u2013 Expenditure Awaiting Transfer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.7<\/b> provides that if a voucher is found missing \\\"the fact should be entered in the list of payments and efforts should be made to trace or obtain it. If it is not traced or obtained before completing of the month's posting, the amount of the voucher should be posted against the Minor Head 502- Expenditure Awaiting Transfer to Other Heads under the relevant functional Major Head.\\\" The corresponding head on the receipt side is Receipts Awaiting Transfer (<b>Para 5.5.1<\/b>).\"\n  },\n  {\n    \"id\": 573,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Where the total of debits does not match the contra credits in respect of an accounting voucher, the consequence in the system is that:\",\n    \"options\": [\n      \"the voucher is referred to the Assistant Accounts Officer for approval\",\n      \"the user is not allowed to proceed further\",\n      \"the voucher is posted and flagged for correction by transfer entry\",\n      \"the difference is carried to the suspense head for uncredited items\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the user is not allowed to proceed further<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.8<\/b> provides that the \\\"System will validate that the total of debits matches with contra credits in respect of every accounting voucher. The same is again checked at the time of monthly consolidation. If there is any mismatch, the system won't allow user to proceed further.\\\" The same validation applies to receipts under <b>Para 5.5.2<\/b> and to transfer entries under <b>Para 5.6.7<\/b>.\"\n  },\n  {\n    \"id\": 574,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding payment of salary for the month of March made by bank drafts:<br>1. The bank accounts for the payment in its daily scroll on the day of issue of the bank drafts in the month of March itself.<br>2. The Pay and Accounts Officer debits the net amount of such drafts to the suspense head 'Outstation Pay Bills for March'.<br>3. Credit against that debit is afforded to the Minor Head 'Public Sector Bank Suspense' below Major Head 8658.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.9(i)<\/b> supports the first two limbs, the suspense head being \\\"under the minor head 'Suspense Accounts (Civil) below the Major Head '8658 Suspense Accounts'.\\\" The third limb names the wrong contra head at this stage, since credit is afforded \\\"to the Minor Head 'PAO Cheques' below the Major Head '8670 Cheques and Bills'.\\\" The bank suspense head enters only at the next stage, on receipt of the payment scroll.\"\n  },\n  {\n    \"id\": 575,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Arrange the following steps in the correct order in which the suspense head for outstation pay bills for March is operated and cleared:<br>1. Debit of the net amount of the bank drafts to the suspense head, with credit to Pay and Accounts Office Cheques<br>2. Clearance of Pay and Accounts Office Cheques by minus credit on receipt of the payment scroll, with credit to the bank suspense or Reserve Bank deposit head<br>3. Debit of the salary head for the gross amount and minus debit of the suspense head, with credit to the relevant receipt and recovery heads<br>4. Proposal of the transfer entries in the first week of April\",\n    \"options\": [\n      \"1 - 3 - 2 - 4\",\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.2.9<\/b> fixes the sequence. Clause (i) records the initial debit to the suspense head, and clause (ii) provides that \\\"In March itself, on receiving the payment scroll from the bank, the Minor Head 'PAO -Cheques' would be cleared by minus credit\\\", the debit under the suspense head being cleared \\\"by the Pay and Accounts Officer in April by debiting the salary head for the gross amount and minus debiting the head 'Outstation pay bills for March'\\\", by proposing transfer entries in the first week of April.\"\n  },\n  {\n    \"id\": 576,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the Lists of Payments received from Cheque Drawing Drawing and Disbursing Officers who are not making payments through the payment platform:<br>1. They are entered in the system either by those officers themselves or by the Pay and Accounts Office.<br>2. Both voucher details and cheque details are entered in the system.<br>3. Upon passing, the entry is accepted by the Pay and Accounts Officer in the Pay and Accounts Office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.3.1<\/b> supports the first two limbs, entry being \\\"by the DDO maker in case of CDDOs or by the dealing hand in case of PAO\\\". The third limb raises the level: \\\"Upon passing, it will be accepted by the AAO in the PAO. Once accepted, its accounting entries will be posted in PAOs account\\\", the credit going to the departmental or divisional cheque head under Major Head 8670.\"\n  },\n  {\n    \"id\": 577,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"The posting of all vouchers, Lists of Payments, transfer entries, challans and scrolls in the system is done:\",\n    \"options\": [\n      \"by the Principal Accounts Office, on receipt of the monthly accounts\",\n      \"by the system, upon their passing by the final authority\",\n      \"by the dealing hand, on approval of the Assistant Accounts Officer\",\n      \"by the Assistant Accounts Officer, at the time of monthly consolidation\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - by the system, upon their passing by the final authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.3.2<\/b> provides that such posting \\\"will be done by system upon their passing by the final authority\\\", the accounting and transactional data being viewable in the Instrument Wise, Compilation Sheet, Classified Abstract and Major Head Wise reports. Those offices \\\"will monitor these reports on a regular basis and follow up with Banks\/RBI in case of any missing scroll, DMS, or the put through statement.\\\"\"\n  },\n  {\n    \"id\": 578,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Report)<\/b><br>A. CMP-01<br>B. CMP-03<br>C. CMP-07<br>D. CDDO-02<br><b>List-II (Content)<\/b><br>1. Classified Abstract<br>2. Cancellation and Re-issue register<br>3. Cheque issue register of the Cheque Drawing Drawing and Disbursing Officer<br>4. Instrument Wise Report\",\n    \"options\": [\n      \"A-4, B-2, C-1, D-3\",\n      \"A-2, B-1, C-4, D-3\",\n      \"A-4, B-1, C-2, D-3\",\n      \"A-1, B-4, C-3, D-2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-4, B-1, C-2, D-3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.3.2<\/b> identifies \\\"CMP-01 : Instrument Wise Report\\\" and \\\"CMP-03 : Classified Abstract Report\\\"; <b>Para 5.2.5<\/b> identifies \\\"CMP-07-Cancellation and Re-issue register\\\"; and <b>Para 5.3.1<\/b> identifies \\\"CDDO-02 : CDDO cheque issue register\\\", the companion report CDDO-07 being the Letter of Credit report. <b>Para 5.3.2<\/b> further lists \\\"CMP-02 : Compilation Sheet\\\" and \\\"CMP-04 : Major Head Wise Report\\\" among the reports in which accounting and transactional data may be viewed, those offices being required to monitor them regularly and to follow up with the banks in case of any missing scroll or put through statement.\"\n  },\n  {\n    \"id\": 579,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Intimation of the reported loss of a cheque is required to be sent by the Pay and Accounts Officer to the bank or branch on which it was drawn:\",\n    \"options\": [\n      \"through the Focal Point Branch of the accredited bank\",\n      \"by registered post with acknowledgement due\",\n      \"by ordinary post under a covering letter\",\n      \"by facsimile or electronic mail\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - by registered post with acknowledgement due<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.4.1(i)<\/b> requires the officer to \\\"send an intimation regarding the reported loss of cheque to the bank\/branch on which the cheque was drawn by registered post (Acknowledgement Due), and advise it to 'stop payment' if it is presented thereafter.\\\" Facsimile or electronic mail is the mode prescribed in a different situation, namely where it is found afterwards that the original cheque has been paid (<b>Para 5.4.2<\/b>).\"\n  },\n  {\n    \"id\": 580,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the acknowledgement of a stop payment order by the bank:<br>1. Where the currency of the cheque has not expired at the time of sending intimation, the bank shall acknowledge in writing that it has kept a note of the order.<br>2. Where the currency has expired at the time of intimation, the acknowledgement of the order must nevertheless be insisted upon.<br>3. In the latter case, the postal acknowledgement may be treated as sufficient for the record of the Pay and Accounts Officer.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.4.1(i)<\/b> supports the first and third limbs, the currency of a cheque being reckoned \\\"in terms of Rule 16 of the R&P Rules, 2022.\\\" The second limb reverses the relaxation, since where the currency has expired \\\"the acknowledgement of the 'Stop Payment Order' from the bank may not be insisted upon.\\\" The purpose of the acknowledgement falls away once the instrument has in any event ceased to be current. The prescribed acknowledgement certifies that the cheque \\\"will not be paid, if presented thereafter\\\".\"\n  },\n  {\n    \"id\": 581,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Where the currency of a lost cheque expires on a Saturday, the Pay and Accounts Officer is additionally required to verify:\",\n    \"options\": [\n      \"the Date-wise Monthly Statement of the Focal Point Branch\",\n      \"the payment scroll for the subsequent working day of the bank\",\n      \"the error scroll for the whole of the preceding week\",\n      \"the Register of Cheques Delivered for the following month\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the payment scroll for the subsequent working day of the bank<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.4.1(ii)<\/b> requires the officer to satisfy himself from his own records, namely \\\"the payment \/ error scrolls received from the paying bank, Register of Cheques Delivered, etc.\\\", that payment has not been made, and adds that \\\"If the currency of the lost cheque expires on Saturday, the Pay and Accounts Officer shall also verify the payment scroll for the subsequent working day of the bank.\\\"\"\n  },\n  {\n    \"id\": 582,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the indemnity bond required for issue of a fresh cheque in lieu of a lost one:<br>1. The party requesting the fresh cheque should execute an indemnity bond in the prescribed Form.<br>2. Execution of such a bond is not necessary in the case of a Government Department, a public undertaking wholly owned by Government, or the bank.<br>3. In those excepted cases a fresh cheque may be issued on receipt of a certificate that the cheque was not received or was lost after receipt, and that it will be returned if found afterwards.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 5.4.1(iii)<\/b>, the prescribed Form being 'RPR 12'. The exception rests on the standing of the payee, a Government body or bank being treated as sufficiently accountable without a bond, subject to the undertaking that the instrument \\\"will be returned to the PAO, if found afterwards.\\\" The exception rests on the standing of the payee, a Government body or bank being treated as sufficiently accountable without a bond.\"\n  },\n  {\n    \"id\": 583,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"A note regarding the issue of a fresh cheque in lieu of a lost one is required to be kept on the spare leaf provided in the Magnetic Ink Character Recognition cheque book and, where such cheques have not been introduced, on:\",\n    \"options\": [\n      \"the error scroll received from the bank\",\n      \"the counterfoil\",\n      \"the office copy of the list of payments\",\n      \"the payment scroll of the relevant day\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the counterfoil<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.4.1(iv)<\/b> requires the officer to \\\"keep a suitable note regarding the issue of a fresh cheque in lieu of the lost one on the spare leaf provided in M.I.C.R. cheque book, and on the counterfoil where MICR cheques have not so far been introduced.\\\" The same clause requires that a \\\"Note shall also be kept on the paid vouchers and against the relevant entries in the register of cheques delivered.\\\"\"\n  },\n  {\n    \"id\": 584,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Where it is found afterwards that a cheque reported lost has in fact been paid, the paid amount is required to be placed under the head:\",\n    \"options\": [\n      \"8680-Miscellaneous Government Accounts\",\n      \"8658-Suspense Account (Civil)-Cheques cancelled but paid\",\n      \"8658-00-102-Uncredited Items under e-payment\",\n      \"8670-Cheques and Bills-Pay and Accounts Office Cheques\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 8658-Suspense Account (Civil)-Cheques cancelled but paid<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.4.2<\/b> requires the officer to take up the matter with the paying branch by facsimile or electronic mail \\\"and place the paid amount under the head '8658-Suspense Accounts-102-Suspense Account (Civil)- Cheques cancelled but paid', till the matter is investigated and the amount is either recovered or written off.\\\" The paid cheque \\\"will be removed from the payment scroll and kept in the personal custody of the Pay and Accounts Officer.\\\"\"\n  },\n  {\n    \"id\": 585,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"A receipt which comes by means of a cheque or demand draft, and is deposited in the account of the Pay and Accounts Office through a manual challan, is classified in the system as:\",\n    \"options\": [\n      \"an only in scrolls entry\",\n      \"a receipt awaiting transfer\",\n      \"a manual receipt challan\",\n      \"a non-tax receipt portal electronic receipt\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - a manual receipt challan<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.5.1(i)<\/b> provides that \\\"The receipt which comes by means of cheque or Demand Draft is manual receipt. This will be deposited in PAO's account through manual challans which need to be entered in PFMS system either by DDO or PAO.\\\" The second type is the electronic receipt through the Bharatkosh portal, where the depositor may pay online or offline through the banking channels (<b>Para 5.5.1(ii)<\/b>).\"\n  },\n  {\n    \"id\": 586,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the entry of a manual receipt challan in the system:<br>1. Details such as the code of the Drawing and Disbursing Officer, accounting classification, challan number, amount and bank details are captured.<br>2. No accounting entry is posted in the accounts at the time of entry of the challan.<br>3. That exemption from posting extends to Divisional and Telecom Drawing and Disbursing Officers as well.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.5.1(i)<\/b> supports the first two limbs. The third limb ignores an express carve-out, since no entry is posted at that stage \\\"except for the Divisional DDOs and Telecom DDOs where it will be accounted for at the time of its entry.\\\" For all others the accounting follows when the scroll is passed at the Assistant Accounts Officer level. For all others the accounting follows when the scroll is passed at the Assistant Accounts Officer level, the entries in the scroll being tallied with the individual challans.\"\n  },\n  {\n    \"id\": 587,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding a challan found missing when the scrolls received from the bank are tallied:<br>1. The fact should be specifically noted in the prescribed register for obtaining the challan from the bank.<br>2. The amount should be exhibited against Receipts Awaiting Transfer in the accounts if the challan is still awaited at the end of the month.<br>3. On receipt of the challan, the entry so made is cleared by accounting the amount under the relevant receipt head.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 5.5.1(i)<\/b>, the register being Form CAM 17. The device mirrors that on the payment side, where an untraced voucher is posted against the Minor Head for Expenditure Awaiting Transfer to Other Heads (<b>Para 5.2.7<\/b>), and no balance under either head should remain outstanding at the end of the year (<b>Para 5.8.1(iii)<\/b>). The register is Form CAM 17, in which a missing challan is noted \\\"(i) for obtaining from the bank and (ii) for exhibiting against 'Receipts Awaiting Transfer' (RAT) in the accounts, if they are still awaited at the end of the month.\\\"\"\n  },\n  {\n    \"id\": 588,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding receipt scrolls received from banks:<br>1. They are entered in the system through main scrolls and detailed scrolls, the summary being captured in the former and the instrument details in the latter.<br>2. They are processed at the dealing hand and Assistant Accounts Officer levels.<br>3. The accounting of scrolls is done in the month as per the date of the scrolls, even where that month's consolidation has already been done in the system.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.5.1(i)<\/b> supports the first two limbs, the accounting following once the scroll is passed at the Assistant Accounts Officer level. The third limb omits an express condition: the accounting is done as per the date of scrolls \\\"provided the said month's consolidation has not been done in the system. Otherwise, it will be accounted for in the next month's account.\\\" Such entries are \\\"treated as 'only in scrolls\\\", and are \\\"identified in the system with colour codification, to enable user to identify and modify them.\\\"\"\n  },\n  {\n    \"id\": 589,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"In respect of an electronic receipt through the non-tax receipt portal, the accounting classification captured at the time of collection is accounted for:\",\n    \"options\": [\n      \"at the time the challan is entered in the system by the Drawing and Disbursing Officer\",\n      \"at the time of monthly consolidation by the Pay and Accounts Office\",\n      \"only at the time of electronic scroll consumption, which is automated\",\n      \"at the time the depositor completes the transaction on the portal\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - only at the time of electronic scroll consumption, which is automated<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.5.1(ii)<\/b> provides that \\\"The accounting classification is being captured at the time of e-receipt collection and the same is being accounted for only at the time of e-scroll consumption which is automated.\\\" For the online mode the accounting \\\"will be done by the PAO as per the date of scrolls provided if the said month's consolidation has not been done in the system otherwise it will be accounted for in the next month's account.\\\"\"\n  },\n  {\n    \"id\": 590,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"The offline mode of payment available to a depositor on the non-tax receipt portal comprises:\",\n    \"options\": [\n      \"internet banking and unified payments interface\",\n      \"cheque and demand draft tendered at the bank\",\n      \"National Electronic Funds Transfer and Gross Settlement\",\n      \"debit card and credit card\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - National Electronic Funds Transfer and Gross Settlement<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.5.1(ii)<\/b> provides that on that portal \\\"two types of payment modes are available to depositor viz. Online i.e. Debit Card\/Internet Banking\/UPI\/Credit Card and offline i.e. NEFT\/RTGS.\\\" A deposit by cheque or demand draft is not a portal mode at all, being the manual receipt challan route under clause (i). The depositor deposits the amount \\\"at Bharatkosh portal wherein PAO\/DDO details are reflecting with accounting classification and purpose of the deposit.\\\"\"\n  },\n  {\n    \"id\": 591,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"At the end of each month, the grand total of the credits is required to be checked against:\",\n    \"options\": [\n      \"the total of the receipt heads shown in the Classified Abstract for the month\",\n      \"the total of the put through statement furnished by the Reserve Bank\",\n      \"the grand total of all the receipt scrolls posted in Form CAM 17\",\n      \"the grand total of the challans entered in the system during the month\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the grand total of all the receipt scrolls posted in Form CAM 17<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.5.3<\/b> requires that \\\"At the end of each month, it should be checked that the grand total of the credits tallies with the grand total of the amount of all the receipt scrolls posted in the register in Form CAM 17.\\\" That register is also the source from which the figures under the bank suspense heads and the Reserve Bank deposit head are drawn during compilation (<b>Para 5.8.1(ii)(b)<\/b>).\"\n  },\n  {\n    \"id\": 592,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Where a separate procedure has been prescribed by the Central Boards for compilation of accounts of revenues collected under their schemes:\",\n    \"options\": [\n      \"the procedure applies only with the approval of the Controller General of Accounts\",\n      \"the procedure applies only to receipts collected in electronic mode\",\n      \"that procedure is to be followed notwithstanding the general instructions\",\n      \"the general instructions prevail over that procedure\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - that procedure is to be followed notwithstanding the general instructions<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.5.4<\/b> provides that \\\"If any separate procedure has been prescribed by CBDT\/CBIC for compilation of accounts for revenues collected under the provisions of their schemes, they would be followed notwithstanding the above instructions.\\\" The saving is general, and reflects the specialised accounting arrangements for direct and indirect taxes maintained by those Boards. The saving reflects the specialised accounting arrangements maintained by those Boards for direct and indirect taxes collected under their own schemes.\"\n  },\n  {\n    \"id\": 593,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Form)<\/b><br>A. CAM 34<br>B. CAM 40<br>C. CAM 42<br>D. CAM 43<br><b>List-II (Document)<\/b><br>1. Government Account<br>2. Summary of Balances<br>3. Transfer Entry<br>4. Ledger of balances under debt, deposit, suspense and remittance heads\",\n    \"options\": [\n      \"A-1, B-3, C-4, D-2\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-2, B-4, C-1, D-3\",\n      \"A-3, B-4, C-1, D-2\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.6.1<\/b> provides that transfer entries \\\"are prepared in Form CAM 34\\\"; <b>Para 5.11.2<\/b> requires the Ledger for those heads to be prepared \\\"by using the Form CAM-40\\\"; <b>Para 5.12.1<\/b> records that \\\"The closing balance under 'Government Account' (CAM-42 format) will be carried over to the 'Summary of Balances' statement\\\"; and <b>Para 5.13.1<\/b> prescribes the \\\"'Summary of Balances' (CAM 43 format)\\\" to be prepared by the Principal Accounts Office.\"\n  },\n  {\n    \"id\": 594,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"The annual adjustment of interest payable on the accumulations of the Provident Funds is effected by debiting Major Head 2049-Interest payments and crediting the head:\",\n    \"options\": [\n      \"8658-Suspense Accounts\",\n      \"8675-Deposits with Reserve Bank\",\n      \"8009-State Provident Fund\",\n      \"8011-Insurance and Pension Funds\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 8009-State Provident Fund<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.6.1(c)(i)<\/b> describes this periodical adjustment as one \\\"done by debiting the Major Head '2049 - Interest payments' and crediting the heads '8009- State Provident Fund-G.P.Fund\/C.P.Fund etc.\\\" A transfer entry is also required to correct an error of accounting classification, to adjust an item outstanding under a Debt, Deposit or Remittance head, and for arranging payments of grants-in-aid or loans to State and Union Territory Governments.\"\n  },\n  {\n    \"id\": 595,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the preparation of transfer entries in the system:<br>1. The transfer entry number is generated by the system as a running serial number, office-wise and unique for the financial year.<br>2. The transfer entry date is also generated automatically by the system.<br>3. A transfer entry is processed at all the three levels in the Pay and Accounts Office and is accounted for once passed by the Pay and Accounts Officer.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.6.2<\/b> supports the first and third limbs through clauses (ii) and (iii). The second limb reverses the express words of clause (ii), namely that \\\"Transfer entry date however, has to be entered manually in the system.\\\" That date matters because the month of accounting is decided on its basis, provided the month's account is not already consolidated. The month of accounting \\\"will be decided on the basis of the date of Transfer Entry, provided the said month's account is not consolidated in the system. Otherwise it will be accounted for in the next month.\\\"\"\n  },\n  {\n    \"id\": 596,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Permanent cancellation of a cheque or electronic payment, and consumption of electronic scrolls, give rise to:\",\n    \"options\": [\n      \"journal entries requiring the approval of the Controller General of Accounts\",\n      \"proforma corrections requiring contra effect to Government Account\",\n      \"transfer entries generated automatically by the system\",\n      \"transfer entries to be proposed manually by the dealing hand\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - transfer entries generated automatically by the system<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.6.2(v)<\/b> records that \\\"There are auto\/system generated transfer entries viz. permanent cancellation of cheque\/e-payment, e-scrolls consumption etc. that need to be taken note of.\\\" Journal entries belong to a later stage, being proposed where an error is discovered after submission of the Statement of Central Transactions (<b>Para 5.10.1<\/b>), and proforma corrections to balances of earlier years (<b>Para 5.15.1<\/b>). Such entries \\\"need to be taken note of\\\", their accounting effect being viewable in the Instrument wise and Compilation sheet reports.\"\n  },\n  {\n    \"id\": 597,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the correction of an error relating to an item of revenue or expenditure head wrongly classified:<br>1. It may be corrected by proposing a transfer entry at any time before the accounts of the year are closed.<br>2. Where the accounts have been closed, such corrections are not admissible, and it is sufficient to make a suitable note of the error against the original entry.<br>3. That position holds even where the error affects the receipt and disbursement of another Government or the transaction of a commercial Department.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.6.3<\/b> supports the first two limbs. The third limb ignores an express exception: where the error so affects another Government or a commercial Department, \\\"it should be corrected\/adjusted in every case as soon as it is discovered.\\\" The generality of the bar on post-closure correction therefore yields where outside interests are involved. Where the accounts have been closed, \\\"it will be sufficient to make a suitable note of error against the original entry.\\\"\"\n  },\n  {\n    \"id\": 598,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Corrections or transfers in Capital Major Heads which do not affect the accounts of other governments are required to be effected:\",\n    \"options\": [\n      \"by journal entries proposed after submission of the Statement of Central Transactions\",\n      \"by transfer entry in the accounts of the year in which the error occurred\",\n      \"by simply altering the progressive figures on a proforma basis\",\n      \"by debit and credit entries in the accounts of the year of detection\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - by simply altering the progressive figures on a proforma basis<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.6.3<\/b> requires such corrections to be effected \\\"by simply altering the progressive figures on 'proforma' basis, for the purposes of Statement No.12 of Finance Accounts. That is, debit and credit entries will not be passed in the accounts of the year, to avoid unnecessary inflation of the expenditure in the accounts of the year in which the misclassification etc. was detected.\\\"\"\n  },\n  {\n    \"id\": 599,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Errors affecting a debt, deposit, suspense or remittance head are required to be corrected by transfer entry:\",\n    \"options\": [\n      \"only where the accounts of the year in which the error occurred are still open\",\n      \"only where the error affects the accounts of another Government\",\n      \"however old or small they may be\",\n      \"only where the amount involved exceeds the prescribed monetary limit\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - however old or small they may be<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.6.4<\/b> provides that such errors \\\"however old or small, must be corrected by transfer entry.\\\" Where the accounts of the year are not closed, \\\"the correction should be made by removal of the item from the head it was wrongly taken through minus entry, and taking it to the proper head of account\\\"; where they are closed, the paragraph prescribes a separate three-fold procedure.\"\n  },\n  {\n    \"id\": 600,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following procedures where the accounts of the year in which an error occurred have been closed:<br>1. Where an item was wrongly taken to one debt, deposit, suspense or remittance head instead of another, the correction is made by transfer from one to the other head of account.<br>2. Where an item was wrongly credited or debited to such a head instead of a revenue or expenditure head, the correction is made by transfer to the head under which it should originally have appeared.<br>3. Where an item was wrongly credited to a revenue head instead of such a head, the correction is carried out by debiting refunds and crediting the proper head.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 5.6.4<\/b>, clauses (i) to (iii). The illustration given in the same paragraph is of a debit of one lakh representing House Building Advance wrongly booked under Motor Car Advance below Major Head 7610, which, if the accounts are still open, is corrected by debiting the correct head and minus debiting the wrong one. The paragraph is emphatic that errors affecting such heads, \\\"however old or small, must be corrected by transfer entry.\\\"\"\n  },\n  {\n    \"id\": 601,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding an item wrongly debited to an expenditure head instead of a debt, deposit, suspense or remittance head:<br>1. The correction is made by debiting the appropriate head and crediting the relevant receipt head.<br>2. Where the Department concerned has no corresponding receipt head, the amount is accounted under the minor head for Deduct Recoveries for Overpayment.<br>3. For corrections in heads having budgetary provisions, the correction is effected by plus or minus debit under the head concerned.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.6.5<\/b> supports the first two limbs. The third limb reverses the side of the entry, since for such heads \\\"the correction\/transfer will be done by affording plus or minus credit under the head concerned, without affecting the actual expenditure (debit side of the head) for the year.\\\" Rectification of errors in the accounts of works in the public works department is governed by the Central Public Works Accounts Code.\"\n  },\n  {\n    \"id\": 602,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"A monthly review of key and high value accounting transactions, such as transfer entries, at senior management level in the accounting set up is required to be conducted by:\",\n    \"options\": [\n      \"the Pay and Accounts Officer\",\n      \"the Chief Accounting Authority\",\n      \"the Head of the Accounting Organisation concerned\",\n      \"the Principal Accounts Office\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Head of the Accounting Organisation concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.6.8<\/b> provides that the \\\"Head of Accounting Organization would conduct monthly review of key\/high value accounting transactions (e.g. Transfer Entries) at senior management level in the accounting set up of Ministries\/Departments.\\\" The requirement complements the system validation under <b>Para 5.6.7<\/b>, which ensures arithmetical balance but cannot test the propriety of an adjustment. The requirement complements the system validation, which ensures arithmetical balance but cannot test the propriety of an adjustment (<b>Para 5.6.7<\/b>).\"\n  },\n  {\n    \"id\": 603,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the Classified Abstract:<br>1. It is generated on the basis of compilation of all instruments such as vouchers, challans, transfer entries and scrolls.<br>2. Various Major Heads along with their Minor and Sub or Detailed Heads are shown one below the other, separately for the Consolidated Fund, the Contingency Fund and the Public Account.<br>3. It can be generated only at the close of each month.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.7.1<\/b> supports the first two limbs. The third limb restricts what the paragraph leaves open, since the report \\\"can be generated on daily basis\/need basis from PFMS, and can be used by PAOs\\\", and is to be \\\"reviewed by PAO on regular basis, for verification of the receipt (credit) and expenditure (debit) entries.\\\" It brings out revenue, capital, debt, deposit, suspense and remittance transactions.\"\n  },\n  {\n    \"id\": 604,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"In the Divisional Accounts, the item of 'Cash Balance diminished' or 'increased' appearing on the receipt or payment side is required to be posted in the Classified Abstract against the head:\",\n    \"options\": [\n      \"8675-Deposits with Reserve Bank Central Civil\",\n      \"8658-Suspense Accounts Suspense Account (Civil)\",\n      \"8671-Departmental Balances (Civil)\",\n      \"8670-Cheques and Bills Divisional Cheques\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 8671-Departmental Balances (Civil)<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.7.2<\/b> provides that such an item \\\"will be posted on the corresponding side against the head '8671-Departmental Balances (Civil) Public Works Cash Balance', in the classified abstract\\\", the supporting schedules being checked before incorporating the Divisional accounts. Divisional Cheques under Major Head 8670 record the instruments issued rather than the cash balance of the division. The supporting schedules \\\"should be checked before incorporating the Divisional accounts\\\", the item appearing on the receipt or payment side of the Divisional account.\"\n  },\n  {\n    \"id\": 605,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the Classified Abstract and its checks:<br>1. The bookings under the Minor Heads Departmental Cheques, Pay and Accounts Office Cheques and Electronic Advices, and the clearances made under them, are to be monitored by the Pay and Accounts Officer.<br>2. Those clearances are monitored through the payment scroll, by way of plus entries against the bookings.<br>3. The totals in the Receipt and Payment heads in the Classified Abstract should tally and be reviewed by the Pay and Accounts Office or the Principal Accounts Office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 5.7.4 and 5.7.5<\/b> support the first and third limbs, the Minor Heads being those under \\\"the Major Head '8670-Cheques and Bills'.\\\" The second limb reverses the sign, since \\\"The clearances would be monitored through payment scroll (minus entries) against these bookings.\\\" <b>Para 5.7.6<\/b> adds that the postings made in the compilation \\\"should be checked by AAOs\/Pay and Accounts Officers periodically.\\\" The two Offices thus review the same abstract from different levels.\"\n  },\n  {\n    \"id\": 606,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"The Classified Abstract generated from the system, for monthly as well as progressive figures, is in conformity with:\",\n    \"options\": [\n      \"CAM Forms 40 to 42\",\n      \"CAM Forms 15 and 17\",\n      \"CAM Forms 37 to 39\",\n      \"CAM Forms 34 to 36\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - CAM Forms 37 to 39<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.7.7<\/b> provides that the Abstract \\\"would be generated from the system for monthly as well as progressive figures, and would record both the receipt (credit) and expenditure (debit) transactions of each year\\\", with separate columns for each month's transactions and the progressive total, \\\"in conformity with CAM Form 37 to 39.\\\" Forms CAM-35 and CAM-36 hold the summary details of transfer entries.\"\n  },\n  {\n    \"id\": 607,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following points to be covered in the review by the Pay and Accounts Officer during compilation:<br>1. That the total number of vouchers and challans posted each month equals the number accompanying the daily memos, lists of payments and receipt scrolls for that month.<br>2. That the figures posted under the Major Head for Cheques and Bills are correct, by counter-checking them with the monthly totals of the check register maintained by the Pay and Accounts Officer personally.<br>3. That the figures posted against the bank suspense heads and the Reserve Bank deposit head are correct and drawn from the total in the register in Form CAM-17.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 5.8.1<\/b>, clauses (i) and (ii). The check register is Form CAM-15, and the suspense heads are \\\"'108-Public Sector Bank Suspense' and '138-Other Nominated Banks (Private Sector Banks) Suspense' under Major Head 8658-Suspense Accounts and against the Minor Head 'Central-Civil' under the Major Head 8675- 'Deposits with Reserve Bank'.\\\" The check register \\\"has to be maintained by the PAO personally in Form CAM-15\\\", so that the figures under the Major Head for Cheques and Bills are counter-checked against an independent record.\"\n  },\n  {\n    \"id\": 608,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the heads for Expenditure Awaiting Transfer and Receipts Awaiting Transfer:<br>1. Postings against these Minor Heads must be correct and supported by necessary details.<br>2. In the case of the National Pension System, clearance under Receipts Awaiting Transfer should be done on a monthly basis.<br>3. A balance under these Minor Heads may remain outstanding at the end of the year where the supporting details are still awaited.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.8.1(iii)<\/b> supports the first two limbs. The third limb reverses its closing words, that \\\"no balance under these minor heads should remain outstanding at the end of the year.\\\" The two heads are transitory devices, operated where a voucher remains untraced (<b>Para 5.2.7<\/b>) or a challan is still awaited from the bank (<b>Para 5.5.1<\/b>). The two heads are transitory devices, operated where a voucher remains untraced or a challan is still awaited from the bank.\"\n  },\n  {\n    \"id\": 609,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Progressive expenditure under any budgetary expenditure head is required not to be negative, because a negative booking under an expenditure head:\",\n    \"options\": [\n      \"distorts the tally between the receipt and payment sides of the Classified Abstract\",\n      \"prevents the clearance of the suspense heads at the close of the year\",\n      \"enhances the provision without any authority\",\n      \"understates the recoveries of overpayments for the year\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - enhances the provision without any authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.8.1(iv)<\/b> requires it to be ensured that such expenditure \\\"may not be negative. Negative booking under Expenditure heads enhances the provision without any authority.\\\" The correct course is that prescribed by the General Directions to the List of Major and Minor Heads, namely that recoveries of overpayment pertaining to previous years be recorded under the distinct Minor Head 911 without affecting the gross expenditure in the Appropriation Accounts.\"\n  },\n  {\n    \"id\": 610,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding rendition of monthly accounts by the Pay and Accounts Office:<br>1. It compiles its accounts by incorporating the accounts rendered by the Cheque Drawing Drawing and Disbursing Officers functioning under it, as well as its own accounts.<br>2. The accounts are submitted to the Principal Accounts Office on the payment platform latest by the 8th of the following month.<br>3. The expenditure is to be exhibited grant-wise and separately against each primary unit of appropriation, showing Revenue and Capital and Voted and Charged expenditure.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.9.1<\/b> supports the first and third limbs. The second limb advances the due date by three days: the accounts are to be submitted \\\"to the Principal Accounts Office on PFMS software, latest by the 5th of the following month.\\\" The 8th is the date on which that Office in turn furnishes the consolidated monthly accounts to the apex office (<b>Para 5.9.4<\/b>). The accounts may be compiled on the platform \\\"or uploaded in PFMS using any other software of their office.\\\"\"\n  },\n  {\n    \"id\": 611,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consolidated monthly accounts from each Principal Accounts Office of Civil and Non-civil Ministries and Union Territory Administrations are required to be furnished to the apex accounting office by:\",\n    \"options\": [\n      \"the 5th of the following month\",\n      \"the 8th of the following month\",\n      \"the 12th of the following month\",\n      \"the 15th of the following month\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the 8th of the following month<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.9.4<\/b> fixes that date. The related timelines run alongside it: the Pay and Accounts Office submits to the Principal Accounts Office \\\"latest by the 5th of the following month\\\" under <b>Para 5.9.1<\/b>, and the electronic monthly demi-official is submitted by that Office \\\"by 12th of every month\\\" under <b>Para 5.9.6<\/b>. Before submitting, the Pay and Accounts Office \\\"should ensure that the accounts are balanced, no unauthorized accounting heads are operated and expenditures are in terms of the Budget Appropriation.\\\"\"\n  },\n  {\n    \"id\": 612,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the checks exercised by the Principal Accounts Office on receipt of the monthly accounts:<br>1. It checks them mainly to detect discrepancies and errors in classification, errors being redirected to the concerned Pay and Accounts Office for rectification.<br>2. It prepares and incorporates a transfer entry in the respective office's accounts to clear the bank suspense heads on the basis of the statement provided by the Reserve Bank.<br>3. The transfer entry so incorporated, better known as the Put Through Entry, is optional and may be dispensed with where the amounts are small.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 5.9.2 and 5.9.5(a)<\/b> support the first two limbs, the clearance being effected \\\"by minus(-) debit\/credit these heads under Major Head 8658-Suspense Accounts and contra debit\/credit to Major Head 8675-Deposits with Reserve Bank\\\". The third limb reverses <b>Para 5.9.5(a)<\/b>, under which that entry \\\"is part of accounts and mandatory to incorporate.\\\" The clearance is effected \\\"on the basis of DMA-2\/CAS 122 provided by RBI\\\", and once accounts from all such offices are received and verified, they are submitted to the apex office on the accounting platform.\"\n  },\n  {\n    \"id\": 613,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following heads under which the Principal Accounts Office is to ensure that no booking is made in the accounts:<br>1. Major Head 0006-State Goods and Services Tax, which is for the use of State Governments only<br>2. Major Head 8659, except in the case of the Office of the Controller General of Defence Accounts<br>3. Major Heads 2552, 4552 and 6552, except in the Grant of the Ministry of Development of North Eastern Region<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 5.9.5(b)<\/b>, which lists the incorrect or discontinued heads to be watched. The list further covers a \\\"Debit entry under Major Head 8014 (except Department of Posts)\\\", a \\\"Credit entry under Head 8014.00.101 (except Department of Posts)\\\" and \\\"Major Head 8015 (except Department of Posts)\\\", each carrying its own exception. That Office must \\\"ensure no booking under incorrect\/discontinued head in account\\\", each entry in the list carrying its own exception.\"\n  },\n  {\n    \"id\": 614,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Where monthly accounts are reverted by the Data Analytics and Monthly Accounts Section of the apex accounting office, the Principal Accounts Office is required to:\",\n    \"options\": [\n      \"carry out the corrections itself before resubmitting the accounts\",\n      \"incorporate the corrections through journal entries at the time of the Statement of Central Transactions\",\n      \"seek the approval of the Controller General of Accounts before making any correction\",\n      \"redirect them to the concerned offices and ensure corrections before resubmission\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - redirect them to the concerned offices and ensure corrections before resubmission<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.9.5(c)<\/b> provides that such accounts \\\"may be redirected to concerned PAO(s) for incorporating necessary corrections. Principal Accounts Office must ensure that all correction made by PAO(s) are carried out in accounts before resubmission of accounts to O\/o CGA.\\\" Journal entries belong to a later stage, arising only where an error is discovered after submission of the Statement of Central Transactions. That Office \\\"will watch for the acceptance of their accounts by Office of CGA\\\" after resubmission (<b>Para 5.9.2<\/b>).\"\n  },\n  {\n    \"id\": 615,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the Statement of Central Transactions:<br>1. It is prepared by each Principal Accounts Office after submission of the March (Supplementary-I) Accounts to the apex accounting office.<br>2. It represents the progressive effect of all the transactions during the year, including that of the March supplementary transactions.<br>3. It is prepared in thousands of rupees, giving details up to minor heads and distinctly showing charged and voted expenditure.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 5.10.1<\/b>, the details being given \\\"up to minor heads under different major heads concerned, distinctly showing the charged and voted expenditures as well as Receipt and Public Account heads.\\\" The same paragraph records that \\\"Alterations are not permitted in the classified or consolidated abstract of any month after they have been closed.\\\" Errors discovered after submission are dealt with by journal entries, prepared \\\"in thousands of rupees\\\" and showing classification up to minor head level.\"\n  },\n  {\n    \"id\": 616,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Where an error is discovered after submission of the Statement of Central Transactions in the same year, and involves a correction by transfer of an amount from one minor head to another under the same major head, the correction is proposed by way of:\",\n    \"options\": [\n      \"a transfer entry in the accounts of the following month\",\n      \"a proforma correction with contra effect to Government Account\",\n      \"a prior period adjustment in the Finance Accounts\",\n      \"a journal entry\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - a journal entry<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.10.1<\/b> provides that in such a case, or where the transfer is \\\"from one major head to another, necessary corrections in the form of Journal Entries (in short JEs) should be proposed by the PAO. JE is to be prepared in thousands of rupees and will show classification up to minor head level. For making JEs, the same form will be used that is used for transfer entry.\\\"\"\n  },\n  {\n    \"id\": 617,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Corrections within the same minor head which do not involve a change of classification as charged or voted at sub-head or detailed head level:\",\n    \"options\": [\n      \"require journal entries approved by the Controller General of Accounts\",\n      \"require a transfer entry proposed in the following financial year\",\n      \"require a proforma correction with the approval of the Controller General of Accounts\",\n      \"do not require journal entries and are carried out in the Supplementary-II Accounts\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - do not require journal entries and are carried out in the Supplementary-II Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.10.1<\/b> provides that such corrections \\\"will not require JEs, and will be carried out by the PAO in the Supplementary-II Accounts submitted to Data Analytics and Monthly Accounts (DAMA) Section of CGA Office.\\\" The distinction turns on whether the classification itself changes, a journal entry being needed only where the amount moves between minor heads or major heads. A journal entry is needed only where the correction involves \\\"transfer of amount from one minor head to another under the same major head, or from one major head to another.\\\"\"\n  },\n  {\n    \"id\": 618,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding journal entries:<br>1. All journal entries are to be signed by the Head of the Accounting Organisation and serially numbered for easy identification.<br>2. The approval of the Comptroller and Auditor General of India has to be obtained for incorporating a journal entry in the accounts.<br>3. Once accepted, the Principal Accounts Office submits a supplementary account and appraises the details to the concerned Pay and Accounts Office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.10.2<\/b> supports the first and third limbs, the appraisal being confined to the entries \\\"in so far as they affect the figures held in the books of that PAO.\\\" The second limb changes the approving authority, since \\\"Approval of the CGA has to be obtained for incorporating it in the accounts\\\", the supplementary account thereafter going to the Data Analytics and Monthly Accounts Section of that office. The entries are \\\"serially numbered for easy identification\\\", and the supplementary account follows their acceptance.\"\n  },\n  {\n    \"id\": 619,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Monthly figures posted in the various broadsheets pertaining to debt, deposit, suspense and remittance heads are required to be compared with:\",\n    \"options\": [\n      \"the progressive figures appearing in the Statement of Central Transactions\",\n      \"the closing balances shown in the Ledger for the preceding period\",\n      \"the put through statement furnished by the Reserve Bank\",\n      \"the figures of that month's transactions in the monthly account\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the figures of that month's transactions in the monthly account<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.11.1(a)<\/b> requires such comparison \\\"to verify that the two sets of figures tally. Discrepancy if any between the two sets of figures should be analyzed forthwith to rectify the errors, like any un-posted item or a misclassification.\\\" A separate check against the Statement of Central Transactions is made at the Ledger stage under <b>Para 5.11.3<\/b>, including the effect of all journal entries incorporated therein.\"\n  },\n  {\n    \"id\": 620,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding heads closed to Government Account:<br>1. The heads '7810-Inter-State Settlement' and '7999-Appropriation to the Contingency Fund' are not in the nature of debt, deposit, suspense or remittance heads and are closed annually to Government Account.<br>2. Balances under debt, deposit, suspense and remittance heads are to be individually closed to 'Balance'.<br>3. Balances under '8680-Miscellaneous Government Accounts' are closed annually to 'Balance'.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.11.1(b)<\/b> supports the first two limbs. The third limb reverses the treatment prescribed, namely that \\\"the balances under the head '8680-Miscellaneous Govt. Accounts' will be closed annually to Govt. Account.\\\" The same paragraph adds that balances under Major Head 8675 held in the books of the Principal Accounts Office close annually to Government account, while those in the books of the apex office are transferred monthly to Cash Balance.\"\n  },\n  {\n    \"id\": 621,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Balances under the Major Head for Deposits with Reserve Bank held in the books of the apex accounting office are required to be:\",\n    \"options\": [\n      \"closed annually to Government Account\",\n      \"closed individually to 'Balance' at the end of the year\",\n      \"carried forward to the following year without adjustment\",\n      \"transferred every month to the head for Cash Balance\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - transferred every month to the head for Cash Balance<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.11.1(b)<\/b> provides that balances under that head \\\"held in the books of Principal Accounts Office will be closed annually to Government account, but those held in the books of the CGA will be transferred to the head '8999-Cash Balance', every month.\\\" The treatment thus differs by the level at which the balance is held, annual closure at the Ministry level and monthly transfer at the apex level.\"\n  },\n  {\n    \"id\": 622,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the Ledger for debt, deposit, suspense and remittance heads closing to balance:<br>1. It may be prepared half-yearly for the first six months of April to September, after the accounts of September are closed.<br>2. Thereafter it is prepared quarterly for October to December and for January to March including March Supplementary.<br>3. It includes the Major Heads for Deposits with Reserve Bank and Miscellaneous Government Accounts.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.11.2<\/b> supports the first two limbs, the Form used being CAM-40 and the Sectors covered being E, F, I, J, K and L. The third limb ignores the express exclusion, the Ledger excluding \\\"Major Heads `8675 -Deposits with Reserve Bank and '8680-Miscellaneous Government Accounts' and Sector 'M' of the List of Major and Minor Heads of Account\\\". The Ledger is prepared by the Pay and Accounts Office \\\"up to sub\/detailed\/object heads, as may be necessary\\\", based on the figures of the period covered.\"\n  },\n  {\n    \"id\": 623,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"The Ledger prepared by the Pay and Accounts Office is required to be sent to the Principal Accounts Office by:\",\n    \"options\": [\n      \"the 20th of October, January and May of each year\",\n      \"the 25th of October, January and May of each year\",\n      \"the 5th of October, January and May of each year\",\n      \"the 15th of October, January and May of each year\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the 15th of October, January and May of each year<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.11.2<\/b> requires the Ledger, prepared \\\"up to sub\/detailed\/object heads, as may be necessary\\\", to be \\\"sent to the Principal Accounts Office by the15th October, 15th January and 15th May of each year, respectively.\\\" The Ledger consolidated by that Office thereafter goes to the Head of the Accounting Organisation for review by the 20th of those months (<b>Para 5.11.3<\/b>). The Ledger is prepared \\\"after the accounts of September are closed\\\" for the first period, and quarterly thereafter, in Form CAM-40.\"\n  },\n  {\n    \"id\": 624,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the Ledger prepared by the Principal Accounts Office:<br>1. It incorporates the transactions of all Pay and Accounts Offices under its jurisdiction, with minor head-wise details based entirely on the figures furnished by them.<br>2. It is submitted to the Head of the Accounting Organisation for review by the 20th of October, January and May.<br>3. A copy of the Periodical Statement, with the comments of that officer, is sent to the Finance Accounts Section of the apex office by the 25th of those months.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 5.11.3<\/b>. Those comments must be \\\"specifically regarding the action initiated for liquidating the outstanding balances and settling adverse balances under various Debt, Deposit Suspense and Remittance Heads.\\\" It is also to be checked that the progressive figures for the year tally with those in the Statement of Central Transactions, including the effect of all journal entries.\"\n  },\n  {\n    \"id\": 625,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Balances under the Public Sector Bank Suspense head maintained by the Pay and Accounts Offices are not required to be included in the Ledger, because:\",\n    \"options\": [\n      \"that head does not close to balance at the end of the year\",\n      \"the balance under it is transferred monthly to the head for Cash Balance\",\n      \"the head is excluded from the Sectors covered by the Ledger\",\n      \"clearance against that head is carried out at the level of that Office\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - clearance against that head is carried out at the level of that Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.11.3<\/b> states that such balances are \\\"not required to be included in the 'Ledger', since clearance against this head (for adjustment against Reserve Bank Deposits head) of account is carried out at the level of Principal Accounts Office itself.\\\" That Office incorporates the Put Through Entry for the purpose under <b>Para 5.9.5(a)<\/b>, and thereafter prepares a sector wise abstract of balances in Form CAM-40.\"\n  },\n  {\n    \"id\": 626,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following categories whose progressive figures are closed to Government Account after the closure of the accounts of a financial year and are not carried over to the following year:<br>1. Heads of account under Sectors A, B, C, D, G and H in the Consolidated Fund<br>2. Major Head 8675-Deposits with Reserve Bank<br>3. All debt, deposit, suspense and remittance heads in the Public Account<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.12.1<\/b> supports the first two limbs, together with Major Head 8680 falling under Sector 'L'. The third limb sweeps in heads which are treated otherwise, <b>Para 5.11.1(b)<\/b> providing that \\\"the balances under debt, deposit, suspense and remittance heads are to be individually closed to 'Balance'.\\\" The total of the progressive figures closed to Government Account is worked out to arrive at the balance under that head. The closing balance so arrived at, in Form CAM-42, \\\"will be carried over to the 'Summary of Balances' statement\\\".\"\n  },\n  {\n    \"id\": 627,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"The statement of Summary of Balances, comprising sector-wise balances, is required to be prepared by:\",\n    \"options\": [\n      \"the Pay and Accounts Office\",\n      \"the Head of the Accounting Organisation\",\n      \"the Office of the Controller General of Accounts\",\n      \"the Principal Accounts Office\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Principal Accounts Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.13.1<\/b> provides that the statement, in the CAM 43 format, \\\"is to be prepared by Pr.Accounts Office comprising of sector-wise balances\\\". It is used \\\"to enter the closing balance under 'Government Account' and the closing balances under various debt, deposit, suspense and remittance heads which close to balance\\\", and \\\"The totals under the Debit and Credit sides of the statement should be equal.\\\"\"\n  },\n  {\n    \"id\": 628,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"The statement showing sector-wise balances for the consolidated transactions of the Government of India as a whole is presented by the apex accounting office through:\",\n    \"options\": [\n      \"Statement Number 12 of the Finance Accounts\",\n      \"the Appropriation Accounts (Civil)\",\n      \"the Accounts at a Glance\",\n      \"Statement Number 5 of the Finance Accounts\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - Statement Number 5 of the Finance Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.13.2<\/b> provides that such a statement \\\"is shown through sector wise balances by the office of CGA, through Statement Number- 5 of the Finance Accounts.\\\" Statement No. 12 serves a different purpose, being the statement for which corrections in Capital Major Heads are effected by altering progressive figures on a proforma basis (<b>Para 5.6.3<\/b>). Statement No. 5 shows \\\"sector wise balances\\\" for the Government of India as a whole, the material for it being submitted by each Principal Accounts Office.\"\n  },\n  {\n    \"id\": 629,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding the submission of material for Statement No. 5 of the Finance Accounts:<br>1. The Pay and Accounts Offices submit a copy of the Ledger with details up to minor heads to the Principal Accounts Office by the prescribed date every year.<br>2. That Office tallies the figures in the Ledger, after excluding those under Public Sector Bank Suspense, with those prepared by it from the Statement of Central Transactions.<br>3. Each Principal Accounts Office finally sends the Sector-wise Ledger, Government Account and Summary of Balances to the apex office every year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 5.14.1<\/b>. After the verification against the Statement of Central Transactions, that Office \\\"will consolidate\/total the figures for all its PAOs, and prepare a statement of ' Summary of Balances'\\\", sending \\\"one copy each of the Sector-wise 'Ledger', 'Government Account' and 'Summary of Balances' to the CGA office every year, by the prescribed date.\\\" The Ledger submitted by the Pay and Accounts Offices carries \\\"details upto minor heads\\\", and the verification is against the figures prepared from the Statement of Central Transactions.\"\n  },\n  {\n    \"id\": 630,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Proforma Corrections to balances of earlier years, in cases where the provisions of Rule 38 of the Government Accounting Rules, 1990 are not attracted, are carried out by affording relevant contra effect to:\",\n    \"options\": [\n      \"the Cash Balance head\",\n      \"the Miscellaneous Government Accounts head\",\n      \"the relevant functional Major Head\",\n      \"Government Account\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - Government Account<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.15.1<\/b> requires such corrections to be \\\"carried out by affording relevant contra effect to 'Government Account'\\\", the approval of the apex accounting authority being required in each case \\\"by providing full background and justification.\\\" The cases covered are those in which \\\"a head closing to balance vis-a-vis a head closing to Government Account are involved\\\", or where a balance is corrected \\\"purely as an accounting device\\\".\"\n  },\n  {\n    \"id\": 631,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following as situations in which Proforma Corrections are required to be made:<br>1. Change of classification of a specific type of transaction, or transfer of balance from one head to another under Loan or Debt<br>2. Increase or decrease in the opening balances of heads exclusively operated by the Controller of Aid Accounts and Audit and the Railway Board<br>3. Conversion of grants-in-aid given in an earlier year into loans, or of loans into grants-in-aid, with retrospective effect<br>4. Raising or lowering of balances under the Minor Heads for advances for purchase of other conveyances and other advances<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - All four<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.15.2<\/b> lists all four, together with the case of aided institutions and departmental commercial undertakings. A change of classification is decided \\\"by Government in consultation with the Budget Division,DEA,Ministry of Finance and CGA on the advice of the C. & A.G.\\\", the consolidation of loans to State Governments under Major Head 7601 being the example given. The device is used in place of routing the old transactions of expenditure \\\"through the monthly accounts\/S.C.T. of the year in which the relevant Government decision is taken.\\\"\"\n  },\n  {\n    \"id\": 632,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Where a grant-in-aid given in an earlier year is converted into a loan, the progressive figure under the respective loan head is increased through a Proforma Correction after affording:\",\n    \"options\": [\n      \"contra credit for a corresponding amount under Government Account\",\n      \"contra debit for a corresponding amount under Government Account\",\n      \"a minus credit under the relevant grants-in-aid Major Head\",\n      \"a transfer entry in the accounts of the year of conversion\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - contra credit for a corresponding amount under Government Account<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.15.2(iv)<\/b> provides that in such cases the progressive figure \\\"will be increased through 'Proforma Correction' after affording contra credit for a corresponding amount under 'Government Account'.\\\" The converse case attracts the opposite entry, a retrospective conversion of a loan into grant-in-aid requiring the progressive figure to be decreased \\\"by affording contra debit to 'Government Account'.\\\" A note is also kept in the loan register \\\"indicating briefly the terms and conditions of the repayment of loan.\\\"\"\n  },\n  {\n    \"id\": 633,\n    \"chapter\": \"Ch 5: Compilation, Consolidation of Accounts, and the Preparation of 'Ledger' and Summary of Balances\",\n    \"question\": \"Consider the following statements regarding Prior Period Adjustments:<br>1. Adjustments relating to Proforma Correction are not passed through the regular monthly accounts and are not shown in the Statement of Central Transactions.<br>2. The opening balances in such cases are corrected with a foot note.<br>3. A full account of such adjustments is submitted with the material for the Union Government Finance Accounts, in an account named the Prior Period Adjustment Account.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 5.15.3<\/b> supports the first and third limbs, the account being submitted \\\"in terms of IGAS 4.\\\" The second limb reverses the express words that \\\"Even the opening balances in such cases will not be corrected with a foot note.\\\" The adjustment is instead \\\"shown distinctly in a separate line, under the opening balance of the concerned minor head below the relevant major head, with the nomenclature 'Prior Period Adjustment Account'.\\\"\"\n  },\n  {\n    \"id\": 634,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following categories of employees whose Provident Fund accounts are maintained by the Accounting organisation of the Ministry or Department concerned:<br>1. All regular employees of the Ministry, including those on deputation from other Central Civil Ministries<br>2. All regular employees on Foreign Service with public sector undertakings and corporations<br>3. All employees of the Ministry, whether borne on the old pension scheme or covered by the National Pension System<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.1.1<\/b> supports the first two limbs, which reproduce clauses (i) and (ii). The third limb removes the governing qualification, since the paragraph confines the responsibility to \\\"accounts of the following categories of employees (who are borne on the old pension scheme)\\\". Clause (iii) covers regular employees on deputation with Railways, Defence, Posts, Telecommunication and other State and Union Territory Governments. Clause (iii) covers regular employees on deputation with Railways, Defence, Posts, Telecommunication and other State and Union Territory Governments.\"\n  },\n  {\n    \"id\": 635,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"The General Provident Fund accounts of All India Service Officers borne on the Union Territory cadre are maintained centrally by:\",\n    \"options\": [\n      \"the Central Pension Accounting Office\",\n      \"the Pay and Accounts Office, Delhi Administration, No. VI, Tis Hazari\",\n      \"the Accountant General of the State concerned\",\n      \"the Pay and Accounts Office of the Ministry to which the officer is attached\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Pay and Accounts Office, Delhi Administration, No. VI, Tis Hazari<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.1.2<\/b> provides that that office \\\"shall maintain the G.P.F. accounts of All India Service Officers borne on Union Territory cadre centrally, and the credit and debit shall be passed on to PAO VI, Delhi Administration through cheque, duly supported with schedules and vouchers.\\\" Officers borne on State cadres stand differently placed, their accounts being maintained by the Pay and Accounts Office in the Accountant General's Office. Officers borne on State cadres and officers of State Governments, Railways, Defence, Posts and Telecommunications have their accounts maintained by the Accountant General or Pay and Accounts Office of the respective Government (<b>Para 6.7.8<\/b>).\"\n  },\n  {\n    \"id\": 636,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding General Provident Fund accounts of employees covered by the Merged Drawing and Disbursing Officer scheme:<br>1. Such accounts continue to be maintained by the concerned Heads of Offices.<br>2. The Pay and Accounts Offices maintain and monitor the Drawing and Disbursing Officer wise broadsheet.<br>3. Reconciliation between the broadsheet and the accounts figures is to be effected by the Heads of Offices themselves.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.1.3<\/b> supports the first two limbs. The third limb shifts the office: those accounting offices \\\"shall however, maintain\/monitor their DDO wise broadsheet and effect reconciliation between the broadsheet and accounts figures.\\\" The maintenance of the accounts therefore stays with the Head of Office while the reconciliation function remains with the accounting office. The <b>Note below Para 6.1.3<\/b> adds that the module on the platform \\\"maintains the complete GPF data and enables prompt settlement of employee's request related to advances, withdrawals, settlement etc.\\\", the manual records prevailing in case of any discrepancy.\"\n  },\n  {\n    \"id\": 637,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Where there is a discrepancy between the General Provident Fund ledgers maintained on the payment platform and the manual records, the position is that:\",\n    \"options\": [\n      \"the balance is to be reworked from the schedules attached to the pay bills\",\n      \"the manual records will prevail\",\n      \"the electronic ledgers will prevail\",\n      \"the discrepancy is to be referred to the Head of the Accounting Organisation for decision\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the manual records will prevail<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 6.1.3<\/b> records that the module on the platform \\\"maintains the complete GPF data and enables prompt settlement of employee's request related to advances, withdrawals, settlement etc. However, in case of any discrepancy between GPF ledgers maintained on PFMS and the manual records, the latter will prevail.\\\" Consistently, <b>Para 6.7.1<\/b> directs that the manual ledger folio not be discontinued even where electronic ledgers are available.\"\n  },\n  {\n    \"id\": 638,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Since a nomination filed with the Accounts Office serves the same purpose as a will of the subscriber, the consequence prescribed on transfer of his account from one circle to another is that:\",\n    \"options\": [\n      \"the nomination is returned to the subscriber for re-filing\",\n      \"the nomination in original is transferred to the other Pay and Accounts Officer\",\n      \"an attested copy of the nomination is sent, the original being retained\",\n      \"a fresh nomination is obtained from the subscriber\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the nomination in original is transferred to the other Pay and Accounts Officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.2.1<\/b> so provides, that document being \\\"one of the most important documents\\\" which \\\"should therefore be most carefully preserved by the Pay and Accounts Officer.\\\" The rule follows from its character, since a document which operates on the subscriber's death must travel with the account and cannot be left behind in a circle which no longer maintains it. On transfer of the account the original document must therefore accompany it, so that the officer who will act upon it holds it.\"\n  },\n  {\n    \"id\": 639,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding the handling of a nomination on its receipt:<br>1. It is to be scrutinised to see that it is complete and has been furnished in accordance with the rules regulating the Fund.<br>2. The subscriber's record is updated, with a suitable update of the General Index Register, on acceptance of the nomination by the Pay and Accounts Officer.<br>3. A written acknowledgement of the nomination is to be sent to the subscriber through his office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.2.2<\/b> supports the first and third limbs. The second limb names the wrong acceptor: \\\"On acceptance of the nomination by the Head of Office, the subscriber's record would be updated in the manual and electronic systems as the case may be, with the suitable update of the General Index Register.\\\" The accounting office scrutinises the nomination but does not accept it.\"\n  },\n  {\n    \"id\": 640,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Physical verification of the nominations kept in the General File of Nominations is required to be conducted at least once in:\",\n    \"options\": [\n      \"two years\",\n      \"three years\",\n      \"five years\",\n      \"one year\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - three years<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.2.3<\/b> requires that \\\"At least once in 3 years, a physical verification of the nominations shall be conducted and a record of conduct of the verification under attestation of the officer in charge, will be kept in the General Index Register.\\\" The file itself is \\\"kept in the personal custody of the officer-in-charge of the Fund\\\", and on receipt of a revised nomination \\\"the previous nomination shall be cancelled.\\\" Whenever a revised nomination is received from a subscriber, \\\"the previous nomination shall be cancelled.\\\"\"\n  },\n  {\n    \"id\": 641,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding a nomination after the final payment of the Fund has been made:<br>1. A record to that effect is to be made on the nomination form with the initials of the Pay and Accounts Officer.<br>2. Such nominations are to be removed from the General File of Nominations and placed in a separate guard file.<br>3. The nominations so placed are to be arranged in the alphabetical order of the subscribers' names.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.2.4<\/b> supports the first two limbs, the record being made \\\"Immediately after the final payment of fund in each case.\\\" The third limb alters the arrangement, since such nominations are to be placed in the guard file \\\"in the chronological order of payment.\\\" The alphabetical arrangement belongs to a different record, namely the Alphabetical Index Register referred to in <b>Para 6.8.6<\/b>.\"\n  },\n  {\n    \"id\": 642,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding the subscription to the Fund:<br>1. Where a subscription is made for the first time, or a revised rate is adopted, it is to be seen that the amount is within the minimum and maximum limits prescribed.<br>2. The annual threshold limit prescribed by the Government of India from time to time is also to be observed.<br>3. The emoluments as on the 31st March of the current year are to be taken for the calculation of the subscription.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.3.1<\/b> supports the first two limbs. The third limb shifts the year: \\\"The emoluments as on 31st March of the preceding year shall be taken for the calculation of subscription under the rules of the Fund.\\\" The same reference date governs the annual check under <b>Note 2 below Para 6.8.4<\/b>, where the deduction for April is checked against the rate of pay drawn on the preceding 31st March.\"\n  },\n  {\n    \"id\": 643,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following checks required to be conducted before admitting a claim for an advance from the Fund:<br>1. That the advance has been sanctioned by the competent authority<br>2. That the amount sanctioned is covered by the balance at the credit of the subscriber<br>3. That the conditions under which the advance can be granted under the relevant rules of the Fund are fulfilled<br>4. That past recovery on account of principal is being made regularly<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - All four<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.4.1<\/b> lists all four checks, the last of which looks to the subscriber's record of repayment of earlier advances. The corresponding list for a withdrawal is shorter, <b>Para 6.5.1<\/b> requiring only that the withdrawal has been sanctioned by the competent authority, that the amount is covered by the balance at credit, \\\"and (iii) The sanction is in conformity with the rules of the Fund.\\\"\"\n  },\n  {\n    \"id\": 644,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding payment of advances from the Provident Fund by Cheque Drawing Drawing and Disbursing Officers:<br>1. They are authorised to make such payment after sanction of the competent authority, a copy of the sanction being endorsed to the Pay and Accounts Office.<br>2. On receipt of the sanction, full particulars are to be noted by that office in the concerned ledger folio.<br>3. The statement of the amounts paid, with the particulars of the sanction, the names of the subscribers and their account numbers, is to be forwarded every quarter.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.4.2<\/b> supports the first two limbs. The third limb lengthens the interval, since such officers are required to forward the statement \\\"to the PAO every month.\\\" The accounting office \\\"shall keep a watch on this to ensure that the debit vouchers are received and posted in the accounts of the subscribers\\\", and debits adjustable by other accounting circles \\\"shall be passed on to them immediately.\\\"\"\n  },\n  {\n    \"id\": 645,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Where a Pay and Accounts Officer makes payment of a Provident Fund advance to an All India Service Officer on deputation to the Central Government, the payment is required to be classified under:\",\n    \"options\": [\n      \"the Provident Fund Suspense head\",\n      \"Major Head 8658-Pay and Accounts Office Suspense\",\n      \"Major Head 8009-State Provident Funds\",\n      \"Major Head 8797-Exchange Account\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Major Head 8658-Pay and Accounts Office Suspense<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note (A) below Para 6.4.2<\/b> provides that such an officer \\\"will classify the payment under the Major Head 8658-PAO Suspense and promptly raise debit against the AG concerned for getting the reimbursement.\\\" The Exchange Account head named in the closest trap is used for a different purpose altogether, namely transfer of balances between two offices enrolled on the online module (<b>Para 6.6.3<\/b>). The debit so raised is against the Accountant General concerned, such officers on Central deputation at the time of retirement also having the option of obtaining final payment through the respective drawing officer.\"\n  },\n  {\n    \"id\": 646,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding All India Service Officers on deputation to autonomous bodies or public sector undertakings under the Central Government:<br>1. The Pay and Accounts Officer will not be involved in the payment of the Provident Fund advance or withdrawal.<br>2. The autonomous body or undertaking makes the payment sanctioned by the Ministry controlling it.<br>3. Reimbursement is claimed by that body directly from the Pay and Accounts Officer of the controlling Ministry.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note (B) below Para 6.4.2<\/b> supports the first two limbs. The third limb changes the office from which reimbursement is sought: such bodies \\\"will make payment of the GPF advance\/withdrawals sanctioned by the respective Ministries controlling the autonomous body\/P.S.U. to the subscribers and then claim the reimbursement directly from the State AG concerned.\\\" For officers on deputation to the Central Government itself the position is different, the Pay and Accounts Officer making the payment and raising a debit against the Accountant General concerned (<b>Note (A) below Para 6.4.2<\/b>).\"\n  },\n  {\n    \"id\": 647,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding officials of State Governments or autonomous bodies on deputation to the Central Government:<br>1. Ordinarily only the concerned State Government or autonomous body can grant advances or withdrawals from the provident fund.<br>2. Where powers have been delegated to Central Government Departments, the concerned Pay and Accounts Officer makes the payment and claims reimbursement.<br>3. In such delegated cases the provident fund rules of the Central Government are to be followed for granting the advance or withdrawal.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note (C) below Para 6.4.2<\/b> supports the first two limbs. The third limb reverses its closing words, namely that even where such powers have been delegated \\\"the provident fund rules of the concerned State Government\/ autonomous body should be followed for granting advances\/withdrawals from their provident fund accounts.\\\" The Central Government Department must also ascertain in writing whether such delegation has been made.\"\n  },\n  {\n    \"id\": 648,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Recovery of the instalment towards an advance from the Fund is required to be started from the pay of:\",\n    \"options\": [\n      \"the first month of the financial year following the drawal\",\n      \"the month following the month in which the advance was drawn\",\n      \"the month in which the advance was drawn\",\n      \"the month following the month in which the advance was sanctioned\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the month following the month in which the advance was drawn<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.4.3<\/b> provides that \\\"The recovery of instalment towards an advance shall be started from the pay of the month following the month in which the advance was drawn.\\\" The reference point is thus the drawal and not the sanction, and one of the checks before admitting a fresh advance is \\\"That past recovery on account of principal is being made regularly\\\" (<b>Para 6.4.1(iv)<\/b>). One of the checks before admitting a fresh advance is \\\"That past recovery on account of principal is being made regularly\\\" (<b>Para 6.4.1(iv)<\/b>).\"\n  },\n  {\n    \"id\": 649,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Where a sanction for an advance from the Fund does not conform to the rules, the course open to the Pay and Accounts Officer is to:\",\n    \"options\": [\n      \"refer the sanction to the Head of the Accounting Organisation for orders\",\n      \"pursue objections with the sanctioning authority for removal of the defects and issue of a revised sanction\",\n      \"disallow the advance and inform the subscriber accordingly\",\n      \"admit the advance and place the amount under objection in the ledger folio\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - pursue objections with the sanctioning authority for removal of the defects and issue of a revised sanction<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.4.4<\/b> is explicit that such officers \\\"are not empowered to disallow an advance sanctioned by the competent authority. In cases where the sanction does not conform to the rules, objections should be pursued with the sanctioning authority for removal of the defects and issue of a revised sanction.\\\" The remedy is therefore corrective rather than a refusal of payment. Where the subscriber has drawn an advance which is subsequently disallowed before repayment is completed, \\\"the subscriber shall immediately repay the remaining balance to the Fund.\\\"\"\n  },\n  {\n    \"id\": 650,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding an advance which is disallowed after it has been drawn:<br>1. Where the advance is disallowed before the repayment is completed, the subscriber shall immediately repay the remaining balance to the Fund.<br>2. Where the subscriber defaults, the Pay and Accounts Officer shall order recovery through deduction from his emoluments.<br>3. Such recovery is ordered under the provisions of the General Provident Fund Rules governing recovery of advances.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 6.4.4<\/b>, the recovery being ordered \\\"as per the provisions in Rule 13(5) of the GPF (CS) Rules.\\\" The power to order recovery on default sits alongside the express bar on disallowing a sanctioned advance in the first instance, the accounting office acting only after the sanctioning authority's own sanction has been revisited. The power to order recovery on default sits alongside the express bar on disallowing a sanctioned advance in the first instance, the accounting office acting only after the sanctioning authority has been moved.\"\n  },\n  {\n    \"id\": 651,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"All of the following are checks to be exercised by the Pay and Accounts Officer on a sanction for withdrawal from the Fund EXCEPT that:\",\n    \"options\": [\n      \"the sanction is in conformity with the rules of the Fund\",\n      \"past recovery on account of principal is being made regularly\",\n      \"the withdrawal has been sanctioned by the competent authority\",\n      \"the amount is covered by the balance at the credit of the subscriber\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - past recovery on account of principal is being made regularly<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.5.1<\/b> prescribes only three checks for a withdrawal, namely that it \\\"has been sanctioned by the competent authority\\\", that \\\"The amount is covered by the balance at the credit of the subscriber\\\" and that \\\"The sanction is in conformity with the rules of the Fund.\\\" Regularity of past recovery of principal belongs to the list for an advance, <b>Para 6.4.1(iv)<\/b> requiring it to be seen \\\"That past recovery on account of principal is being made regularly.\\\"\"\n  },\n  {\n    \"id\": 652,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"After scrutiny of a sanction for withdrawal from the Fund, the necessary entry is required to be made in the ledger folio in the column for:\",\n    \"options\": [\n      \"Closing balance\",\n      \"Remarks\",\n      \"Subscription\",\n      \"Refund of advance\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Remarks<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.5.2<\/b> requires that after such scrutiny \\\"necessary entry shall be made in the 'Remarks' column of the ledger folio. Payments against all such sanctions will be made only after pre-check of the bill by the PAO.\\\" The entry serves as a standing note against the subscriber's account, the payment itself being posted later in the appropriate column of the folio. Final withdrawal of the entire fund balance is likewise \\\"authorized and paid only after pre- check by the PAO\\\" (<b>Para 6.5.3<\/b>).\"\n  },\n  {\n    \"id\": 653,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"The progress of settlement of final payment cases is required to be watched through:\",\n    \"options\": [\n      \"the broadsheet in Form CAM-48\",\n      \"a Register of Final Payment Cases in Form CAM-51\",\n      \"the Register of Missing Credits and Debits in Form CAM-50\",\n      \"the General Index Register in Form CAM-44\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a Register of Final Payment Cases in Form CAM-51<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.5.3<\/b> provides that such progress \\\"will be watched through a Register of Final Payment Cases in Form CAM-51 which is generated in the online system\\\", and requires that these offices \\\"take all due care to verify the fund balances before authorising final payment.\\\" Final withdrawal of the entire fund balance is to be \\\"authorized and paid only after pre-check by the PAO.\\\" The Register is generated in the online system, and such offices \\\"shall take all due care to verify the fund balances before authorising final payment.\\\"\"\n  },\n  {\n    \"id\": 654,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Where an advance is sanctioned by the competent authority after the application for final payment has already been forwarded to the Pay and Accounts Officer, the payment is to be made:\",\n    \"options\": [\n      \"only after the annual statement of accounts has been issued\",\n      \"only after pre-check of the bill and due adjustment of the advance from the final payment bill\",\n      \"only after cancellation of the application for final payment\",\n      \"only with the prior approval of the Head of the Accounting Organisation\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - only after pre-check of the bill and due adjustment of the advance from the final payment bill<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.5.4<\/b> contemplates such cases \\\"in terms of Rule 34(3) of the G.P.F. (CS) Rules, after forwarding of the application for final payment to the PAO\\\", and provides that \\\"In all such cases, the payment shall be made only after pre-check of the bills by the PAO, and due adjustment of the advance amount from the final payment bill.\\\" The adjustment prevents the same balance being paid out twice. The advance in such cases is one sanctioned \\\"in terms of Rule 34(3) of the G.P.F. (CS) Rules, after forwarding of the application for final payment to the PAO.\\\"\"\n  },\n  {\n    \"id\": 655,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Where a subscriber is transferred from one Pay and Accounts Office to another and the transfer of balances is done manually, the settlement is effected by issue of:\",\n    \"options\": [\n      \"a bank draft in favour of the receiving Pay and Accounts Officer\",\n      \"a Category 'C' cheque marked 'Government Account-Not payable in cash'\",\n      \"a Category 'A' negotiable cheque in favour of the subscriber\",\n      \"a Category 'B' non-transferable cheque in favour of the Head of Office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a Category 'C' cheque marked 'Government Account-Not payable in cash'<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.6.1<\/b> provides that such transfers \\\"will be settled by issue of Category 'C' cheque 'Government Account-Not payable in cash'. The cheque will be drawn in favour of the Pay and Accounts Officer in whose payment control the Government servant has been transferred by (-) crediting major head '8009- State Provident Funds'.\\\" That category is reserved for inter-departmental and inter-governmental claims (<b>Para 4.2.3.4<\/b>). The cheque is drawn \\\"by (-) crediting major head '8009- State Provident Funds'\\\", the receiving office affording the corresponding credit in its own books.\"\n  },\n  {\n    \"id\": 656,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding the transfer of Provident Fund balances of a subscriber from one Pay and Accounts Office to another:<br>1. The transfer is accompanied by the original ledger folio or card maintained by the transferring office.<br>2. Copies of the ledger folios or cards are appended, duly attested by the Pay and Accounts Officer.<br>3. The balance at the end of the relevant month, as shown in those copies, should be equal to the cheque amount.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.6.2<\/b> supports the second and third limbs. The first limb reverses the opening words, namely that such transfer \\\"would not be accompanied by the original ledger folio\/ card maintained by the PAO.\\\" The copies must also show the closing balance as on the 31st March of the preceding financial year including interest, the month wise subscriptions of the current year, and details of temporary advances and withdrawals or a certificate for nil drawing.\"\n  },\n  {\n    \"id\": 657,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following details which the attested copies of the ledger folio accompanying a transfer of Provident Fund balances must include:<br>1. The closing balance as on the 31st March of the preceding financial year, including interest on that date<br>2. Month wise subscriptions and repayment of temporary advance credited during the relevant months of the current year<br>3. Details of temporary advance and withdrawals during the preceding years and the current year, or a certificate for nil drawing<br>4. The closing balance of the account as on the 31st March in the preceding financial years<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - All four<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.6.2<\/b> lists all four at clauses (i), (ii), (iv) and (v), together with the balance at the end of the relevant month which must equal the cheque amount. The closing balance under clause (i) is to include \\\"interest on that date and any other amounts creditable to PF but not payable in cash\\\", so that the receiving office can carry the account forward without reference to the transferring office.\"\n  },\n  {\n    \"id\": 658,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Where both the Pay and Accounts Offices are enrolled for working in the online Provident Fund module, transfer of Fund balances is effected by:\",\n    \"options\": [\n      \"an advice issued to the Central Accounts Section of the Reserve Bank\",\n      \"system generated transfer entries, using an intermediary Exchange Account head\",\n      \"issue of a Category 'C' cheque in favour of the receiving office\",\n      \"a direct credit to the account of the receiving office through the accredited bank\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - system generated transfer entries, using an intermediary Exchange Account head<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.6.3<\/b> provides that after introduction of the online module such transfers \\\"will be transferred by System generated Transfer Entries instead of issue of cheque Intermediary Head 8797 \u2013 Exchange Account\\\" being used for the purpose. The cheque route survives only where the transfer is done manually, in which case a Category 'C' cheque is issued (<b>Para 6.6.1<\/b>). In such cases \\\"system will propose two transfer entries in old PAO and new PAO\\\", and the process of transfer by the old office is not completed until accepted by the new one.\"\n  },\n  {\n    \"id\": 659,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following entries proposed by the system where Provident Fund balances are transferred between two offices enrolled on the online module:<br>1. In the books of the old office, minus credit to State Provident Funds and credit to Exchange Account<br>2. In the books of the new office, minus credit to Exchange Account and credit to State Provident Funds<br>3. In the books of the new office, debit to State Provident Funds and credit to Exchange Account<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.6.3<\/b> prescribes exactly two entries. In the old office, \\\"8009 - State Provident Funds (-) Credit\\\" and \\\"8797 - Exchange Account Credit\\\"; in the new office, \\\"8797 - Exchange Account (-) Credit\\\" and \\\"8009 -State Provident Funds Credit\\\". The third limb reverses the direction of the entry in the receiving office, which must build up the subscriber's balance rather than reduce it.\"\n  },\n  {\n    \"id\": 660,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding the transfer of Provident Fund balances between Pay and Accounts Offices:<br>1. The process of transfer by the old office is not completed until the transfer is accepted by the new office.<br>2. Details of any missing debits or credits are also required to be furnished.<br>3. The office to which the balances are transferred is responsible for tracing out those missing credits and debits.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 6.6.4 and 6.6.5<\/b> support the first two limbs. The third limb shifts the responsibility, since \\\"The Pay and Accounts Officer transferring the balances will however be responsible for taking necessary action to trace out missing credits \/ debits, and to pass on the same to the new Pay and Accounts Officer.\\\" The obligation therefore stays with the office in whose books the gap arose.\"\n  },\n  {\n    \"id\": 661,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"In offices where electronic ledgers are available, the position regarding the manual ledger folio is that it:\",\n    \"options\": [\n      \"is to be maintained only for subscribers of the Merged Drawing and Disbursing Officers\",\n      \"will not be discontinued until instructions in that regard are issued\",\n      \"stands discontinued from the date of introduction of the electronic ledger\",\n      \"is to be maintained only for subscribers whose accounts are under transfer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - will not be discontinued until instructions in that regard are issued<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.7.1<\/b> requires accounts to be maintained in a Ledger Folio in Form CAM-47 \\\"manually and electronically as the case may be. Till instructions in this regard are issued, the manual ledger folio will not be discontinued even where electronic ledgers are available.\\\" The direction is consistent with the <b>Note below Para 6.1.3<\/b>, under which the manual records prevail in the event of any discrepancy. The direction protects the position under the <b>Note below Para 6.1.3<\/b>, that in case of discrepancy \\\"between GPF ledgers maintained on PFMS and the manual records, the latter will prevail.\\\"\"\n  },\n  {\n    \"id\": 662,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"When a new ledger folio is opened, the opening entries attested by the Assistant Accounts Officer comprise subscription, opening balance, acceptance of nominations and:\",\n    \"options\": [\n      \"the rate of subscription adopted\",\n      \"advances outstanding\",\n      \"interest credited for the preceding year\",\n      \"the date of joining the Fund\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - advances outstanding<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.7.1<\/b> requires that officer to \\\"attest all the opening entries namely: subscription, opening balance, advances outstanding, and acceptance of nominations.\\\" The same officer's attestation is required at the other end of the account, since at the time of closing \\\"the date and the reason for the closure shall be noted in the ledger folio as well as in the General Index Register under the dated initials of the AAO.\\\"\"\n  },\n  {\n    \"id\": 663,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding closure of a subscriber's Provident Fund account:<br>1. The reasons for closure, such as retirement, resignation, quitting or transfer out of the accounting circle, are to be noted in the ledger card.<br>2. The amount of final payment made to the subscriber, or the balance transferred to another Pay and Accounts Officer, is also to be indicated.<br>3. The ledgers are to be treated as confidential documents and kept in safe custody.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.7.2<\/b> supports the first two limbs, requiring the reasons for closure and the amount of final payment or balance transferred to be noted in the ledger card. <b>Para 6.7.3<\/b> supports the third, providing that \\\"The ledgers should be treated as confidential documents and being important original records, they shall be kept in safe custody.\\\" No exception is made for closed accounts, the ledger remaining the primary evidence of the subscriber's entitlement.\"\n  },\n  {\n    \"id\": 664,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following sources from which the ledger accounts are to be posted:<br>1. Provident Fund schedules attached to pay bills paid by Pay and Accounts Offices and Cheque Drawing Drawing and Disbursing Officers<br>2. Challans for cheque deposits made at the banks by the subscriber<br>3. Schedules supported by vouchers of withdrawals from the Provident Fund<br>4. Annual Statements of Accounts issued to the subscribers<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Only three<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.7.4<\/b> lists the first three at clauses (a) to (c), together with \\\"Other details of debits and credits to Fund appearing in accounts, for example, transfer adjustments, inward accounts, etc.\\\" The fourth is not a source of posting at all but a product of the accounts, the Annual Statement being prepared from the ledger and issued to subscribers under <b>Para 6.10.2<\/b>.\"\n  },\n  {\n    \"id\": 665,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding the posting of Provident Fund schedules where salary bills are prepared electronically:<br>1. Where the bills are prepared through the employee information module, the schedules are verified electronically by the Assistant Accounts Officer and the system posts the credits in the respective ledgers.<br>2. Where the bills are prepared through the sanction module or other bills of that module, the schedules are posted electronically by the Dealing Hand and verified by the Assistant Accounts Officer.<br>3. In both cases the verification rests with the Dealing Hand alone.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 6.7.6 and 6.7.7<\/b> support the first two limbs and contradict the third, verification in both cases resting with the Assistant Accounts Officer. The distinction between the two routes lies in who posts, the system doing so in the first case and the Dealing Hand in the second, the verifying officer remaining the same throughout. The two routes differ only in who posts, <b>Para 6.7.6<\/b> providing that \\\"the schedules will be verified electronically by concerned AAO, and the system will post the credits in respective ledgers.\\\"\"\n  },\n  {\n    \"id\": 666,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Credits relating to contribution and recovery of advances in respect of All India Service Officers borne on State cadres are required to be remitted to the respective Accountant General:\",\n    \"options\": [\n      \"every month, by transfer entry through the Exchange Account head\",\n      \"every year, along with the annual statement of credits and debits\",\n      \"every month, by cheque sent by registered post with the original schedules\",\n      \"every quarter, by cheque sent by registered post with copies of the schedules\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - every month, by cheque sent by registered post with the original schedules<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.7.8<\/b> requires that \\\"the credits relating to the contribution and recovery of advances shall be remitted by the concerned departmentalized Pay and Accounts Officer on monthly basis to the respective AG of the State\/ Accounting authority. This shall be done by issue of cheque in his favour and sent by Registered Post along with the original GPF schedules.\\\" The acknowledgement is to be watched, and an annual statement of credits and debits is separately sent.\"\n  },\n  {\n    \"id\": 667,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"On enrolment of a subscriber to the Provident Fund, entries in the General Index Register are required to be made:\",\n    \"options\": [\n      \"in the order of the account numbers already allotted by the previous accounting circle\",\n      \"in the order in which the first subscription is credited to each account\",\n      \"serially, in the order of receipt and acceptance of the application for enrolment to the Fund\",\n      \"alphabetically, in the order of the names of the subscribers\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - serially, in the order of receipt and acceptance of the application for enrolment to the Fund<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.8.1<\/b> requires that \\\"The complete entries in the General Index Register will be made serially in the order of receipt and acceptance of application for enrolment to the Fund. The AAO, who will be responsible to keep the register up-to-date, shall attest the entries in this register.\\\" An alphabetical arrangement belongs to the separate Alphabetical Index Register maintained alongside it in the manual system. In the electronic system \\\"the index register would be electronically maintained in the Form CAM 44 and employee data would be entered with relevant details when the employee record is brought in the system.\\\"\"\n  },\n  {\n    \"id\": 668,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"The schedule which disbursing officers are required to attach to the pay bill indicates the account number, the name and pay of the subscriber, the amount realised towards refund and:\",\n    \"options\": [\n      \"the date of the last advance drawn\",\n      \"the designation of the subscriber\",\n      \"the rate of subscription\",\n      \"the balance at the credit of the subscriber\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the rate of subscription<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.8.2<\/b> provides that the schedule in Form RPR-41 \\\"indicates the account number, name and pay of the subscriber, the rate of subscription and the amount realised towards refund, if any.\\\" Under <b>Note 1 below Para 6.8.4<\/b> the \\\"name, designation and account number shown in the schedule should be tallied with those shown in the ledger folio\\\", any discrepancy being pointed out to the drawing officer concerned.\"\n  },\n  {\n    \"id\": 669,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"After the credits shown in a schedule have been posted in the ledger folio, the amount in the schedule is required to be marked with:\",\n    \"options\": [\n      \"a tick in red ink\",\n      \"the ledger folio number\",\n      \"the letter 'P'\",\n      \"the letter 'M'\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the letter 'P'<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.8.3<\/b> provides that \\\"After posting the credits in the ledger, the letter 'P' shall be marked against the amount in the schedule, indicating that the item has been posted in the ledger folio. This process shall be continued until the entire posting work is completed.\\\" The letter 'M' serves the opposite purpose, being recorded against an item that could not be posted for want of correct particulars (<b>Para 6.8.5<\/b>). The letter 'M' serves the opposite purpose, being recorded against an item that could not be posted for want of correct particulars, which is then carried to the Explanation Sheet of Differences (<b>Para 6.8.5<\/b>).\"\n  },\n  {\n    \"id\": 670,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Every year, the deduction for April is required to be checked with reference to the rate of pay drawn by each subscriber on:\",\n    \"options\": [\n      \"the 31st March of that year\",\n      \"the date of the last revision of the rate of subscription\",\n      \"the preceding 31st March\",\n      \"the 1st April of that year\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the preceding 31st March<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 2 below Para 6.8.4<\/b> requires that \\\"Every year, the deduction for April should be checked with reference to the rate of pay drawn by each subscriber on the preceding 31st March, and similar check should be made on deductions made for the first time during the course of the year.\\\" The reference date matches <b>Para 6.3.1<\/b>, under which the emoluments as on the 31st March of the preceding year are taken for calculating the subscription.\"\n  },\n  {\n    \"id\": 671,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"For every case of deposit of subscription or refund of an advance in cash, the particular which must invariably be noted in the ledger folio relates to:\",\n    \"options\": [\n      \"the designation of the subscriber\",\n      \"the name of the bank branch\",\n      \"the date of receipt\",\n      \"the number of the challan\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the date of receipt<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 4 below Para 6.8.4<\/b> provides that \\\"The date of receipt must invariably be noted in the ledger folio for every case of deposit of subscription or refund of advance in cash.\\\" A related requirement in <b>Para 6.8.4<\/b> is that \\\"The month to which the credit pertains shall also be noted in the ledger folio\\\", which in the electronic system is done after verification. A related requirement in <b>Para 6.8.4<\/b> is that \\\"The month to which the credit pertains shall also be noted in the ledger folio\\\", which in the electronic system is done after verification.\"\n  },\n  {\n    \"id\": 672,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding a credit or debit which cannot be posted in the ledger folio in the non-electronic system for want of the correct account number or name:<br>1. It should be encircled and the word 'M' recorded against it, indicating that it has not been posted.<br>2. It should be posted in the Explanation Sheet of Differences of the Broadsheet, with sufficient particulars.<br>3. Those particulars are to be sufficient to enable action for subsequent clearance without reference to the original records.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 6.8.5<\/b>, the particulars being entered \\\"in the broadsheet itself.\\\" The device keeps such items visible until they can be traced, the un-posted items lying in the broadsheets being separately scrutinised for locating missing credits and debits under <b>Para 6.11.1<\/b>. The device keeps such items visible until they can be traced, the un-posted items lying in the broadsheets being separately scrutinised for locating missing credits and debits under <b>Para 6.11.1<\/b>. Items later cleared from that Sheet are posted with the month noted in red ink.\"\n  },\n  {\n    \"id\": 673,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Where an item cleared from the Explanation Sheet of Differences of a previous month is posted, the month to which the credit pertains is required to be noted:\",\n    \"options\": [\n      \"in the General Index Register against the account number\",\n      \"in the Register of Missing Credits and Debits\",\n      \"in red ink against the concerned month\",\n      \"in the Remarks column of the ledger folio\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - in red ink against the concerned month<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.8.6<\/b> requires that in such cases \\\"the month to which the credit pertains should invariably be noted in red ink against the concerned month.\\\" Where the account number and the name do not tally with each other, \\\"the Alphabetical Index Register shall be referred to for ascertaining the correct account number to post the items in the ledger folio.\\\" The noting in red ink distinguishes a credit relating to an earlier month from the current month's postings in the same folio.\"\n  },\n  {\n    \"id\": 674,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding the posting of ledger folios and broadsheets:<br>1. Payment vouchers relating to a temporary advance from the Fund paid by cheque drawing officers are to be posted in the proper column of the ledger folio.<br>2. After the postings in the ledger are completed, the figures entered in the ledger account are carried over to the relevant broadsheet.<br>3. Where posting is done in the electronic system, the Pay and Accounts Officer should nevertheless verify the same.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Paras 6.8.6 and 6.8.7<\/b>. The direction to verify is repeated in both, the former providing that \\\"Posting is done in the electronic system after voucher creation. However, PAO should verify the same\\\", and the latter that where the carry-over to the broadsheet is done by the system \\\"yet, PAO should verify the same.\\\" Automation therefore does not displace the officer's own check.\"\n  },\n  {\n    \"id\": 675,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following steps in the maintenance of the Provident Fund broadsheet:<br>1. The figures entered in each ledger folio are posted against the respective account number in the broadsheet.<br>2. Page wise totals of credits and debits are calculated and carried over to the consolidated sheet to arrive at the final totals.<br>3. Those final totals should match the total of the schedules, including the amount kept as un-posted in the Explanation Sheet of Differences.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.9.1<\/b> supports the first two limbs. The third limb reverses the qualification, since the total \\\"should also match with the total of the schedules, excluding the amount kept as un-posted in the Explanation Sheet of Differences.\\\" Where they do not match, \\\"the broadsheet entries should be checked with the entries in the original schedules, by ticking the amount shown in each schedule against individual account numbers.\\\"\"\n  },\n  {\n    \"id\": 676,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"The transactions in the broadsheet relating to the month of April are required to be closed and submitted to the Pay and Accounts Officer by:\",\n    \"options\": [\n      \"the last day of May of that year\",\n      \"the 7th of June of that year\",\n      \"the 2nd of June of that year\",\n      \"the 2nd of May of that year\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the 2nd of June of that year<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.9.2<\/b> requires the transactions of a month to be closed \\\"on or before 2nd day of the second succeeding month following the month of transaction, and submitted to the officer in charge for review. For example, the broadsheet for the month of April is required to be closed and submitted to the PAO by the 2nd June of that year.\\\" Where the online module is implemented, the manual broadsheet \\\"must be in sync with data in the system.\\\" Where the online module is implemented, \\\"the manual broadsheet must be in sync with data in the system.\\\"\"\n  },\n  {\n    \"id\": 677,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding the allowance of interest on Provident Fund balances:<br>1. The Pay and Accounts Officer calculates and allows interest on the balances of each subscriber in terms of the relevant Rule of the Fund.<br>2. He verifies the interest calculation, whether done manually or by the system, on a sample basis.<br>3. He makes the necessary accounting adjustments to transfer the total interest amount to the Fund Account in the accounts for April of the following year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.10.1<\/b> supports the first two limbs, the interest being allowed \\\"in terms of Rule 11 of GPF (CS) Rules and the corresponding provisions of CPF (India) Rules.\\\" The third limb shifts the accounts affected, since he \\\"will also make necessary accounting adjustments to transfer the total interest amount to Fund Account in the March (Supplementary) accounts.\\\" The interest so calculated is worked into the subscriber's balance as on the 31st March, which is then carried forward as the opening balance of the next year.\"\n  },\n  {\n    \"id\": 678,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"The closing balances carried over as opening balances of the next year's ledger folio and broadsheet are required to be attested by:\",\n    \"options\": [\n      \"the Head of Office of the subscriber\",\n      \"the Dealing Hand who posted the ledger\",\n      \"the Assistant Accounts Officer in charge\",\n      \"the Pay and Accounts Officer\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Assistant Accounts Officer in charge<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.10.1<\/b> requires that after the accounts for March (Supplementary) are closed the balance at credit of each subscriber be worked out in the ledger and the broadsheet, the individual closing balances being \\\"verified with those in the ledger folio before they are carried over to the next year's ledger folio and broadsheets as opening balances. This should be done both under the manual as well as electronic system. The AAO in charge should attest the balances so carried forward.\\\"\"\n  },\n  {\n    \"id\": 679,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"The subscriber's Annual Statement of Accounts is required to be prepared in Form CAM 49 and issued to the subscribers latest by:\",\n    \"options\": [\n      \"the 31st of July every year\",\n      \"the 30th of April every year\",\n      \"the 31st of May every year\",\n      \"the 30th of June every year\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the 31st of May every year<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.10.2<\/b> fixes that date, the statements being \\\"sent to the respective Heads of Offices who will be called upon to send a certificate to the effect that all the account statements sent to them have been received and delivered to the subscribers.\\\" Where no discrepancies are pointed out \\\"within a period of 3 months of closing date of issue of Annual Statement, it will be presumed that the balance has been accepted by the subscriber.\\\" Where a representation is received, along with certificates of deductions, <b>Para 6.10.3<\/b> requires \\\"immediate action\\\" to rectify the mistake, including by locating the missing credit or debit.\"\n  },\n  {\n    \"id\": 680,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"The balance shown in the Annual Statement of Accounts is presumed to have been accepted by the subscriber where no discrepancy is pointed out within:\",\n    \"options\": [\n      \"one month of the closing date of issue of the statement\",\n      \"three months of the closing date of issue of the statement\",\n      \"six months of the closing date of issue of the statement\",\n      \"one year of the closing date of issue of the statement\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - three months of the closing date of issue of the statement<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.10.2<\/b> provides that \\\"If no discrepancies are pointed out within a period of 3 months of closing date of issue of Annual Statement, it will be presumed that the balance has been accepted by the subscriber.\\\" Where a representation is received, along with certificates of deductions, <b>Para 6.10.3<\/b> requires \\\"immediate action\\\" to rectify the mistake, including by locating the missing credit or debit. The statements are sent through the Heads of Offices, who certify that all statements \\\"have been received and delivered to the subscribers.\\\"\"\n  },\n  {\n    \"id\": 681,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following objects of the annual review of Provident Fund accounts conducted after the issue of annual statements:<br>1. To check that the opening of ledger accounts has not been omitted in any case<br>2. To see that a duplicate account is not maintained for the same subscriber<br>3. To verify the interest calculation of every subscriber in full<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.10.4<\/b> supports the first two limbs, the review also examining that credits appear in all months and that balances are correctly carried forward. The third limb overstates the exercise: interest calculation is verified by the Pay and Accounts Officer \\\"on a sample basis to ascertain the correctness of calculations\\\" under <b>Para 6.10.1<\/b>, and the annual review turns instead on a detailed re-check of postings.\"\n  },\n  {\n    \"id\": 682,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"The detailed re-check of postings conducted as part of the annual review is required to cover fully:\",\n    \"options\": [\n      \"at least three months' credit postings and three months' debit postings\",\n      \"all the twelve months' credit and debit postings\",\n      \"at least one month's credit postings and all the twelve months' debit postings\",\n      \"all the twelve months' credit postings and at least one month's debit postings\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - at least one month's credit postings and all the twelve months' debit postings<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.10.4<\/b> requires the re-check to be \\\"done in such a manner that at least one month's credit postings and all the 12 months debit postings are checked fully.\\\" The asymmetry is deliberate, debits representing withdrawals from the subscriber's balance. The review is to be done \\\"through the staff who are not related to the maintenance of broadsheets and may even be entrusted to the Internal Audit Unit.\\\" The review is to be done \\\"through the staff who are not related to the maintenance of broadsheets and may even be entrusted to the Internal Audit Unit.\\\"\"\n  },\n  {\n    \"id\": 683,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"The annual review of Provident Fund accounts is required to be conducted through:\",\n    \"options\": [\n      \"the Assistant Accounts Officer in charge of the Fund\",\n      \"the Drawing and Disbursing Officers of the offices concerned\",\n      \"staff not related to the maintenance of the broadsheets\",\n      \"the staff maintaining the ledger folios of the subscribers\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - staff not related to the maintenance of the broadsheets<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.10.4<\/b> requires the review to be done by the Pay and Accounts Officer \\\"through the staff who are not related to the maintenance of broadsheets and may even be entrusted to the Internal Audit Unit.\\\" The requirement of independence is the point of the provision, a review by those who maintain the records being no safeguard against errors or omissions in them. Its objects include seeing that ledger accounts have not been omitted, that no duplicate account is maintained, and that balances are correctly carried forward from year to year.\"\n  },\n  {\n    \"id\": 684,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"All ledger folios are required to be reviewed by the Assistant Accounts Officer, so as to locate missing credits and debits, twice a year in the months of:\",\n    \"options\": [\n      \"June and December\",\n      \"January and July\",\n      \"September and March\",\n      \"April and October\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - September and March<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.11.1<\/b> requires that \\\"all the ledger folios shall be reviewed twice a year in the months of September and March, by the AAO.\\\" He enters cases of credits and debits that have not appeared in the respective folios \\\"in the Register of Missing Credits\/Debits (CAM 50), and immediately institute an enquiry to trace them\\\", the un-posted items lying in the broadsheets being also scrutinised for the purpose. He enters the cases so found \\\"in the Register of Missing Credits\/Debits (CAM 50), and immediately institute an enquiry to trace them.\\\"\"\n  },\n  {\n    \"id\": 685,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Where the credits of a subscriber are normally received from another Accounts Office, missing credits are to be located by:\",\n    \"options\": [\n      \"a reference to the Drawing and Disbursing Officer for the particulars of the bills\",\n      \"scrutiny of the Explanation Sheet of Differences of the broadsheet alone\",\n      \"an entry in the Register of Missing Credits and Debits without further enquiry\",\n      \"a reference to that office for the particulars of the outward account in which they were passed on\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - a reference to that office for the particulars of the outward account in which they were passed on<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.11.1<\/b> requires that \\\"To locate the missing credits\/debits of the subscribers whose credits are normally received from other Accounts Offices, reference should be made to that office to obtain the particulars of the outward account in which the credits\/debits were passed on.\\\" The request to the drawing officers is the course \\\"In other cases\\\", and the un-posted items in the broadsheets are scrutinised in addition.\"\n  },\n  {\n    \"id\": 686,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"The Register of Missing Credits and Debits is required to be closed every month and submitted to the Pay and Accounts Officer, with details of the action taken in respect of each item, by:\",\n    \"options\": [\n      \"the 2nd of the next month\",\n      \"the 7th of the next month\",\n      \"the 15th of the next month\",\n      \"the last day of the next month\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the 7th of the next month<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.11.1<\/b> provides that the Register \\\"has to be closed every month and submitted to the Pay and Accounts Officer, indicating the details of action taken in respect of each item, by 7th of the next month.\\\" The date of the 2nd belongs to a different record, the broadsheet for a month being closed \\\"on or before 2nd day of the second succeeding month\\\" (<b>Para 6.9.2<\/b>). The Register itself is opened to \\\"readily locate the missing credits \/debits in the Provident Fund Account of subscribers\\\", all ledger folios being reviewed twice a year for the purpose.\"\n  },\n  {\n    \"id\": 687,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding General Provident Fund accounts under the Merged Drawing and Disbursing Officer scheme:<br>1. The responsibility for maintenance of the accounts of the staff at the Secretariat lies with the merged Drawing and Disbursing Officers.<br>2. Those officers function under the control of the Chief Controllers or Controllers of Accounts.<br>3. Reconciliation is to be carried out between the balances with those officers and the monthly accounts maintained by the Pay and Accounts Offices.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 6.12.1<\/b>. The arrangement is consistent with <b>Para 6.1.3<\/b>, under which such accounts \\\"will continue to be maintained by the concerned Head of Offices\\\", the accounting office retaining the duty to \\\"maintain\/monitor their DDO wise broadsheet and effect reconciliation between the broadsheet and accounts figures.\\\" The reconciliation contemplated is \\\"between GPF balances with merged DDOs and the monthly accounts maintained by PAOs\\\", the detailed ledgers and broadsheets for such staff being discontinued in that office (<b>Para 6.12.5<\/b>).\"\n  },\n  {\n    \"id\": 688,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Under the Merged Drawing and Disbursing Officer scheme, final settlement and removal of missing credits is the responsibility of:\",\n    \"options\": [\n      \"the merged Drawing and Disbursing Officer\",\n      \"the Head of Office at the Secretariat\",\n      \"the Head of the Accounting Organisation\",\n      \"the Pay and Accounts Office\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Pay and Accounts Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.12.2<\/b> provides that \\\"Final settlement or removal of missing credits will be the responsibility of the PAO. For this purpose, a control register is opened in respect of all the accounts transferred to the merged DDOs\\\", showing the original account number, the number allotted by the merged officer and the months for which credits were missing. Missing credits are cleared with reference to that Control Register. Missing credits are cleared \\\"either by operating the head of account 'Provident Fund Suspense' after accepting the collateral evidence\/affidavit where ever applicable, or rectification of misclassification or actual recovery of amount.\\\"\"\n  },\n  {\n    \"id\": 689,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"The control register opened in respect of accounts transferred to merged Drawing and Disbursing Officers shows the original account number, the number allotted by that officer and:\",\n    \"options\": [\n      \"the balance at the credit of the subscriber on transfer\",\n      \"the date on which the account was transferred\",\n      \"the rate of subscription adopted by the subscriber\",\n      \"the months for which credits were missing\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the months for which credits were missing<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.12.2<\/b> provides that such a register is opened \\\"in respect of all the accounts transferred to the merged DDOs showing: the original GPF Account Number, the Account Number allotted by the merged DDO and the months for which credits were missing. Missing credits will be cleared by the PAO with reference to this Control Register.\\\" Final settlement and removal of missing credits remain the responsibility of that office.\"\n  },\n  {\n    \"id\": 690,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following ways in which missing credits may be cleared under the Merged Drawing and Disbursing Officer scheme:<br>1. By operating the head of account 'Provident Fund Suspense' after accepting the collateral evidence or affidavit, where applicable<br>2. By rectification of misclassification<br>3. By writing off the amount with the approval of the Head of the Accounting Organisation<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.12.3<\/b> supports the first two limbs, the third permitted course being \\\"actual recovery of amount.\\\" Writing off is nowhere contemplated. Since missing credits are adjusted in the accounts, \\\"full details of the adjustment including transfer entry number, month, name of the subscriber, account number, month to which the credit relates etc. should be reported to the merged DDO, to enable him to note it in his PBR and allow interest correctly.\\\"\"\n  },\n  {\n    \"id\": 691,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding un-posted items found outstanding in the books of the Pay and Accounts Office for an account transferred to a merged Drawing and Disbursing Officer:<br>1. They will continue to remain in the books of that office until clearance.<br>2. As soon as the identity of the amount is established, the particulars are to be reported to that officer along with the details of the month of recovery to which the item relates.<br>3. The merged officer will note the amount in the Pay Bill Register, quoting the advice of the accounting office as authority.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 6.12.3<\/b>, the identity being established \\\"along with the name of subscriber, account number etc.\\\" The arrangement keeps responsibility for clearance with the office in whose books the un-posted item stands, while ensuring that the subscriber's record with the merged officer is completed once the item is traced. The arrangement keeps responsibility for clearance with the office in whose books the un-posted item stands, while ensuring that the subscriber's record with the merged officer is completed once the item is traced.\"\n  },\n  {\n    \"id\": 692,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"The accounting adjustment made on transfer of General Provident Fund balances from the Pay and Accounts Office to a merged Drawing and Disbursing Officer serves the purpose of enabling that office to:\",\n    \"options\": [\n      \"close the ledger folios of the subscribers so transferred\",\n      \"claim reimbursement of the balances from the merged Drawing and Disbursing Officer\",\n      \"transfer the balances to the Provident Fund Suspense head\",\n      \"hold separately the balances relating to merged and to non-merged Drawing and Disbursing Officers\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - hold separately the balances relating to merged and to non-merged Drawing and Disbursing Officers<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.12.4<\/b> explains that the adjustment \\\"serves the PAOs to separately have the balances of subscribers relating to the merged DDO and the subscribers pertaining to non-merged DDOs, under him.\\\" The illustration given is of five such officers under an office, of whom two are merged, the balances of the two being required to be \\\"available separately from the balances relating to the non-merged DDOs.\\\" The illustration proceeds on a total balance of one lakh rupees under an office, split as ten thousand for one merged officer, twenty thousand for another and seventy thousand for the non-merged officers.\"\n  },\n  {\n    \"id\": 693,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding the accounts kept in the Pay and Accounts Office for Secretariat staff whose balances stand transferred to merged Drawing and Disbursing Officers:<br>1. Maintenance of detailed accounts in the form of Provident Fund Ledgers or broadsheets is to be discontinued in that office.<br>2. Monthly and annual reconciliation sheets in the prescribed Annexures are to be used for reconciliation between the books of the two offices.<br>3. Where the online module is implemented in the merged office, the broadsheet and ledger card reports will be made available in the system.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 6.12.5<\/b>, the reconciliation sheets being those \\\"as per Annexure I & II to this chapter.\\\" The paragraph adds that \\\"It is also the responsibility of the Merged DDOs to ensure that the reports are tallying with data available in PBR\\\", so the system reports do not displace the officer's own duty to reconcile. The reconciliation sheets are those \\\"as per Annexure I & II to this chapter\\\", used for reconciliation between the balances in the books of the two offices.\"\n  },\n  {\n    \"id\": 694,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following items in the checklist for maintaining Provident Fund accounts:<br>1. Review of individual ledgers and investigation of missing credits and debits and adjustment thereof<br>2. Proper checking of accounting for subscriptions received through challan, and a check for any duplicity of credits to avoid overpayments<br>3. Discontinuance of the manual Pay Bill Register in the case of merged Drawing and Disbursing Officers<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 6.1<\/b> supports the first two limbs through items 2 and 3. The third limb reverses item 1, which requires that all records be maintained \\\"as per laid down procedure in prescribed form\\\" and that \\\"Merged DDOs may be asked to ensure that GPF details are maintained in manual PBR.\\\" Verification of interest calculation follows as item 4. The checklist opens by requiring that all records pertaining to the Fund be maintained \\\"as per laid down procedure in prescribed form\\\".\"\n  },\n  {\n    \"id\": 695,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following requirements of the checklist for maintaining Provident Fund accounts:<br>1. The figures of debit and credit in the broadsheet should tally with the accounts, any mismatch being tracked with reasons.<br>2. Dormant accounts are to be investigated and closed after proper scrutiny within a reasonable period.<br>3. Entries may be posted in the accounts pending receipt of the supporting instrument, where the identity of the subscriber is known.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 6.1<\/b> supports the first two limbs through items 5 and 7, dormant accounts being closed \\\"to avoid the chances of any ambiguity in the subscriber's GPF account.\\\" The third limb reverses item 12, namely that \\\"No entry is to be posted in account without the supporting instrument (Challan\/Debit voucher\/Cr schedules\/salary bill).\\\" Item 11 adds that \\\"In case of any mismatch in the figures posting in the accounts to be checked to track the discrepancies for rectification.\\\"\"\n  },\n  {\n    \"id\": 696,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following requirements of the checklist for maintaining Provident Fund accounts:<br>1. All particulars mentioned in the annual statement are to be verified with the ledger before its issue.<br>2. Month-wise total credits of subscribers are to be tallied with the schedules attached to salary bills and challans.<br>3. The closing balance of the ledger for the previous financial year is to be reconciled with the closing balance of the current financial year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 6.1<\/b> supports the first two limbs through items 8 and 10, the month-wise credits being \\\"posted in the Broadsheet subscriber wise.\\\" The third limb misstates item 16, which requires \\\"Reconciliation of closing balance of GPF ledger for the previous financial year with the opening balance of current financial year\\\", the two figures being at either side of the year end. Item 14 adds that \\\"Every account should be thoroughly checked before making transfer out and in of GPF balance.\\\"\"\n  },\n  {\n    \"id\": 697,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding the year-end tally of bookings under the Provident Fund head prescribed in the checklist:<br>1. The credit side should tally with the total credits received through salary or challan, the transfer in amount and the amount credited as interest.<br>2. The debit side should tally with the total advances and withdrawals, the amount of final payment and the amount of transfer out.<br>3. Any transfer entry is to be prepared with reasons, the correct corresponding contra entry being effected after verification of the related instruments.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Appendix 6.1<\/b>, items 9, 13 and 18. The double tally, of credits against their four sources and of debits against their three, is the principal year-end control, and it works together with the reconciliation of the closing balance of the previous year with the opening balance of the current year under item 16. Item 16 requires the \\\"Reconciliation of closing balance of GPF ledger for the previous financial year with the opening balance of current financial year.\\\"\"\n  },\n  {\n    \"id\": 698,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Accounts of Provident Fund subscribers without nominations on record are required to be traced and the matter taken up with:\",\n    \"options\": [\n      \"the Drawing and Disbursing Officer, to recover the subscription in arrears\",\n      \"the Head of the Accounting Organisation, for orders\",\n      \"the Internal Audit Unit, for investigation\",\n      \"the Head of Office, to obtain the nomination from the subscribers\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Head of Office, to obtain the nomination from the subscribers<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Appendix 6.1<\/b>, item 15, requires that \\\"Details of GPF accounts without having nominations to be track out and the matter may take up with Head of Office to obtain the nomination by GP subscribers.\\\" The channel matches <b>Para 6.2.2<\/b>, under which it is on acceptance of the nomination \\\"by the Head of Office\\\" that the subscriber's record and the General Index Register are updated. The requirement follows <b>Para 6.2.1<\/b>, under which the accounting office must ensure that the subscriber furnishes a nomination \\\"As soon as a Government servant starts subscribing to the Fund\\\".\"\n  },\n  {\n    \"id\": 699,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Form)<\/b><br>A. CAM-44<br>B. CAM-47<br>C. CAM-48<br>D. CAM-50<br><b>List-II (Record)<\/b><br>1. Ledger Folio of the subscriber<br>2. Register of Missing Credits and Debits<br>3. General Index Register<br>4. Provident Fund Broadsheet\",\n    \"options\": [\n      \"A-3, B-4, C-1, D-2\",\n      \"A-2, B-1, C-4, D-3\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-1, B-3, C-2, D-4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-1, C-4, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.8.1<\/b> identifies the \\\"General Index Register in Form CAM-44\\\"; <b>Para 6.7.1<\/b> requires accounts to be maintained \\\"in a Ledger Folio in Form CAM -47\\\"; <b>Para 6.9.1<\/b> prescribes \\\"A GPF broadsheet in Form CAM-48\\\"; and <b>Para 6.11.1<\/b> requires missing items to be entered \\\"in the Register of Missing Credits\/Debits (CAM 50)\\\". The Annual Statement of Accounts is separately in Form CAM 49.\"\n  },\n  {\n    \"id\": 700,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Action)<\/b><br>A. Closing of the broadsheet for a month<br>B. Issue of the Annual Statement of Accounts<br>C. Submission of the Register of Missing Credits and Debits<br>D. Physical verification of nominations<br><b>List-II (Time)<\/b><br>1. By the 7th of the next month<br>2. At least once in three years<br>3. By the 2nd of the second succeeding month<br>4. By the 31st May every year\",\n    \"options\": [\n      \"A-1, B-4, C-3, D-2\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-4, B-3, C-1, D-2\",\n      \"A-3, B-4, C-1, D-2\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.9.2<\/b> requires the broadsheet to be closed \\\"on or before 2nd day of the second succeeding month\\\"; <b>Para 6.10.2<\/b> requires the statement to be issued \\\"latest by the 31st of May every year\\\"; <b>Para 6.11.1<\/b> requires the Register to be submitted \\\"by 7th of the next month\\\"; and <b>Para 6.2.3<\/b> requires physical verification of nominations \\\"At least once in 3 years\\\".\"\n  },\n  {\n    \"id\": 701,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Arrange the following stages in the correct order in which a subscription recovered from a pay bill finds its way into the annual account:<br>1. Attachment of the schedule in the prescribed Form to the pay bill by the disbursing officer<br>2. Posting of the amount in the relevant monthly column of the subscriber's ledger folio<br>3. Carrying over of the figures entered in the ledger account to the relevant broadsheet<br>4. Reconciliation of the total of the closing balances in the broadsheets with the figures under the concerned head in the annual account\",\n    \"options\": [\n      \"1 - 3 - 2 - 4\",\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.8.2<\/b> requires the schedule in Form RPR-41 to be attached to the pay bill; <b>Para 6.8.3<\/b> requires the amounts shown as subscription or refund to be posted \\\"against the relevant monthly column of the account, in the ledger folio of the concerned subscriber\\\"; <b>Para 6.8.7<\/b> requires the figures to be \\\"carried over to the relevant broadsheet\\\"; and <b>Para 6.10.1<\/b> requires the totals to be \\\"reconciled with total figures under concerned head of account in the annual account.\\\"\"\n  },\n  {\n    \"id\": 702,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Where the account number and the name shown against an item do not tally with each other, the correct account number is required to be ascertained from:\",\n    \"options\": [\n      \"the General Index Register\",\n      \"the Explanation Sheet of Differences of the Broadsheet\",\n      \"the Register of Missing Credits and Debits\",\n      \"the Alphabetical Index Register\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Alphabetical Index Register<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 6.8.6<\/b> provides that in such cases \\\"the Alphabetical Index Register shall be referred to for ascertaining the correct account number to post the items in the ledger folio.\\\" That Register is maintained alongside the General Index Register in the manual system, the latter carrying the entries of allotment of account numbers made serially in the order of receipt and acceptance of applications for enrolment (<b>Para 6.8.1<\/b>). That Register is maintained alongside the General Index Register in the manual system, the latter carrying the entries of allotment of account numbers made serially in the order of receipt and acceptance of applications for enrolment (<b>Para 6.8.1<\/b>).\"\n  },\n  {\n    \"id\": 703,\n    \"chapter\": \"Ch 6: Maintenance of Provident Fund Accounts\",\n    \"question\": \"Consider the following statements regarding pre-check of Provident Fund payments by the Pay and Accounts Officer:<br>1. Payments against sanctions for withdrawal from the Fund are made only after pre-check of the bill.<br>2. Final withdrawal of the entire fund balance is authorised and paid only after pre-check.<br>3. Payment of an advance by a Cheque Drawing Drawing and Disbursing Officer is also made only after pre-check by the Pay and Accounts Officer.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 6.5.2 and 6.5.3<\/b> support the first two limbs. The third limb misstates the position for such officers, who under <b>Para 6.4.2<\/b> \\\"are also authorised to make payment of advances out of Provident Fund after sanction of the competent authority\\\", a copy of the sanction being endorsed to the accounting office and the statement of amounts paid forwarded every month. A copy of the sanction is endorsed to the accounting office, which notes its full particulars in the concerned ledger folio and watches the receipt of the debit vouchers.\"\n  },\n  {\n    \"id\": 704,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The Central Pension Accounts Office was established with effect from:\",\n    \"options\": [\n      \"1st January, 1990\",\n      \"1st April, 1987\",\n      \"1st April, 1976\",\n      \"1st January, 2017\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1st January, 1990<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.1.2<\/b> records that the Office \\\"was established with effect from 1st January, 1990 for payment and accounting of Central (Civil) Pensions and Pension to Freedom Fighters, etc.\\\" The date of 1st April, 1987 belongs to a different subject, namely the abolition of allocation of pensionary liability (<b>Para 7.9.2<\/b>), and 1st January, 2017 to the mandatory processing of pension cases on the designated portal (<b>Para 7.3.1<\/b>).\"\n  },\n  {\n    \"id\": 705,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the establishment of the Central Pension Accounts Office:<br>1. The Office functions as an attached office under the organisation of the Comptroller and Auditor General of India.<br>2. With its establishment the Comptroller and Auditor General of India was relieved of the responsibility of compiling and accounting of Central (Civil) Pensions from the financial year 1990-91.<br>3. That relief extended also to pensions to Freedom Fighters under the Swatantrata Sainik Samman Yojana.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.1.2<\/b> supports the second and third limbs. The first limb names the wrong parent organisation, since \\\"The CPAO is an attached office under the organization of CGA.\\\" It has been entrusted with the responsibility of administering the \\\"Scheme for Payment of Pensions to Central Government Civil Pensioners by Authorized Banks\\\". Its core functions cover \\\"preparation of budget under the pension Grant, issue of special seal authorities to the authorized banks for payment of pension, accounting of pensions, reconciliation with banks and RBI and audit of CPPCs of Authorised Banks.\\\"\"\n  },\n  {\n    \"id\": 706,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Among the core functions of the Central Pension Accounts Office is the issue, to the authorised banks for payment of pension, of:\",\n    \"options\": [\n      \"electronic pension slips\",\n      \"Pension Payment Order booklets\",\n      \"put through statements\",\n      \"special seal authorities\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - special seal authorities<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.1.2<\/b> lists the core functions as \\\"preparation of budget under the pension Grant, issue of special seal authorities to the authorized banks for payment of pension, accounting of pensions, reconciliation with banks and RBI and audit of CPPCs of Authorised Banks.\\\" The electronic pension slip is furnished by the bank to the pensioner (<b>Para 7.4.4(d)<\/b>), and the put through comes from the Reserve Bank to clear the suspense head.\"\n  },\n  {\n    \"id\": 707,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Category of pensioner)<\/b><br>A. Former Presidents and Vice Presidents of India<br>B. High Court Judges<br>C. Members of Parliament<br>D. All India Service Pensioners<br><b>List-II (Governing law)<\/b><br>1. The High Court Judges (Conditions of Service) Act, 1954<br>2. All India Service (Death-Cum-Retirement Benefits) Rules, 1958<br>3. President's (Emoluments and Pension) Act, 1951<br>4. Salary, Allowances and Pension of Members of Parliament Act, 1954\",\n    \"options\": [\n      \"A-3, B-4, C-1, D-2\",\n      \"A-2, B-1, C-4, D-3\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-1, B-3, C-2, D-4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-1, C-4, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Para 7.2.1<\/b> supplies each pairing. Supreme Court Judges fall under \\\"The Supreme Court Judges (Conditions of Service) Act 1958\\\", and the Chairman, Vice-Chairman and Members of the Central Administrative Tribunal under the Rules of 1985 governing their salaries, allowances and conditions of service, each \\\"as amended from time to time.\\\" The Rules applicable to Central (Civil) Pensioners other than those of Railways, Posts, Telecommunications and Defence are the Central Civil Services (Pension) Rules, 2021, extended to the Union Territory Administration of Chandigarh with effect from 01.04.2022.\"\n  },\n  {\n    \"id\": 708,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Central (Civil) Pensioners other than those of Railways, Posts, Telecommunications and Defence are governed by:\",\n    \"options\": [\n      \"the Central Civil Services (Pension) Rules, 1972\",\n      \"the All India Service (Death-Cum-Retirement Benefits) Rules, 1958\",\n      \"the Central Civil Services (Commutation of Pension) Rules, 1981\",\n      \"the Central Civil Services (Pension) Rules, 2021\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Central Civil Services (Pension) Rules, 2021<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Para 7.2.1<\/b> applies those Rules \\\"as amended from time to time\\\" to that category. The same Rules were extended to the Union Territory Administration of Chandigarh \\\"w.e.f.01.04.2022 as per Notification No.G.S.R.230(E) Dated: 29.03 .2022.\\\" The Rules of 1981 govern a distinct subject, namely commutation of pension (<b>Para 7.8.1<\/b>). The Rules of 2021 were extended to the Union Territory Administration of Chandigarh \\\"w.e.f.01.04.2022 as per Notification No.G.S.R.230(E) Dated: 29.03 .2022.\\\"\"\n  },\n  {\n    \"id\": 709,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Processing of all pension cases of Central Civil Pensioners through the designated portal of the Department of Pension and Pensioners' Welfare became mandatory with effect from:\",\n    \"options\": [\n      \"1st April, 2017\",\n      \"29th November, 2016\",\n      \"1st January, 1990\",\n      \"1st January, 2017\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1st January, 2017<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.3.1<\/b> provides that in accordance with that Department's Office Memorandum dated 29.11.2016, \\\"all Heads of Offices will have to mandatorily process all pension cases and related benefits of Central Civil Pensioners through BHAVISHYA portal application of the DoP&PW only with effect from 01.01.2017.\\\" The date of the Office Memorandum is the trap paired with the date from which the requirement operates.\"\n  },\n  {\n    \"id\": 710,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The main objective of processing pension cases of Central Civil Pensioners online through the designated portal is stated to be:\",\n    \"options\": [\n      \"centralised custody of pension records with the Central Pension Accounts Office\",\n      \"seamless electronic transmission of pension papers to the disbursing authorities\",\n      \"elimination of the physical Pension Payment Order booklet at all stages\",\n      \"transfer of responsibility for verification of service to the accounting office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - seamless electronic transmission of pension papers to the disbursing authorities<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.3.1<\/b> names the stakeholders as the Head of Office, the Pay and Accounts Officer, the apex pension office and the Pension Disbursing Authorities, and states that \\\"The main objective is to put in place a seamless transmission of pension papers electronically from HOO to Pension Disbursing Authorities for disbursement of pensions.\\\" The physical booklet, far from being eliminated, continues to be sent until further orders (<b>Para 7.3.3<\/b>).\"\n  },\n  {\n    \"id\": 711,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"On logging in to the designated portal, the Head of Office can view the list of employees who are going to retire within the next:\",\n    \"options\": [\n      \"twelve months\",\n      \"fifteen months\",\n      \"eighteen months\",\n      \"six months\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - fifteen months<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.3.2<\/b> provides that he \\\"can view the list of employees who are going to retire in the next 15 months under Retiree Details after Log in to BHAVISHYA. He can also track the pension process of every case.\\\" The same period governs the list prepared by the Head of Department under <b>Para 7.4.1.1<\/b>, which covers \\\"all Government servants who are due to retire within the next fifteen months of that date.\\\"\"\n  },\n  {\n    \"id\": 712,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the retiring official's action on the designated portal:<br>1. He submits an online application in Form 5 and uploads his joint photograph and signature.<br>2. He submits an undertaking that he will refund any amount credited by the disbursing bank to which he is not entitled.<br>3. Where the individual is unable to do so, the Head of Office may fill the retiree pension forms from the retiree's own login.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 7.3.2<\/b>. The retiree \\\"should also update mobile number and e-mail ID in the system so that SMS and Email alert can be sent for online filing of forms\\\", and the Head of Office \\\"will verify these forms along with other documents and will forward to the PAO through BHAVISHYA after its verification and due process.\\\"\"\n  },\n  {\n    \"id\": 713,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the issue of Pension Payment Orders in electronic form:<br>1. The physical Pension Payment Order booklet has been dispensed with on introduction of the electronic Order.<br>2. Pay and Accounts Officers competent to issue such Orders shall issue them using their digital signature through the payment platform.<br>3. Till the seamless integration settles down, those officers will continue to issue both the electronic and the manual Order.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.3.3<\/b> supports the second and third limbs. The first limb reverses the express direction that \\\"The physical PPO booklet and related documents will continue to be sent to CPPCs until further orders for verification of the Pensioner's details\\\", any difference between the electronic and manual Orders being intimated to the Central Pension Accounts Office \\\"within a month for necessary corrective actions.\\\" The two Orders are compared precisely for this reason, any difference being reported for corrective action while the electronic Order governs the first credit.\"\n  },\n  {\n    \"id\": 714,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The Central Pension Processing Centres of the authorised banks are required to ensure that the credit of the first pension is carried out on the basis of:\",\n    \"options\": [\n      \"the pension calculation sheet made available on the designated portal\",\n      \"the electronic Order and the electronic Special Seal Authority\",\n      \"the physical Pension Payment Order booklet and related documents\",\n      \"the manual Pension Payment Order forwarded by the Pay and Accounts Officer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the electronic Order and the electronic Special Seal Authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.3.3<\/b> requires, \\\"With a view to streamlining the process to expedite the payment of first credit of Pension\\\", that all such Centres \\\"should ensure that the credit of the first pension is carried out on the basis of e-PPO and e-SSA as and when received from CPAO and diligently follow CPAOs instructions given in this regard.\\\" The physical booklet continues to be sent, but for verification of the pensioner's details.\"\n  },\n  {\n    \"id\": 715,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the list of Government servants due for retirement:<br>1. Where a Government servant retires otherwise than by superannuation, the Head of Office shall inform the Pay and Accounts Officer not later than one month from the date of issue of the order regarding retirement.<br>2. Every Head of Department shall have a list prepared by the 15th day of every month of all Government servants due to retire within the next fifteen months of that date.<br>3. A copy of every such list shall be supplied to the Pay and Accounts Officer concerned before the last day of every month.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.1.1<\/b> supports the second and third limbs. The first limb lengthens the time allowed, since in such a case \\\"the Head of Office shall inform the PAO concerned not later than ten days from the date of issue of order regarding retirement of Government servant.\\\" A copy of that intimation is also endorsed to the Directorate of Estates where the servant is an allottee of Government accommodation.\"\n  },\n  {\n    \"id\": 716,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"For issuing a 'No-Demand Certificate' in respect of the period preceding eight months of the retirement of an allottee, the Head of Office is required to write to the Directorate of Estates:\",\n    \"options\": [\n      \"at least four months before the anticipated date of retirement\",\n      \"at least one year before the anticipated date of retirement\",\n      \"at least eight months before the anticipated date of retirement\",\n      \"at least six months before the anticipated date of retirement\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - at least one year before the anticipated date of retirement<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.1.1<\/b> requires that officer to \\\"write to the Directorate of Estates at least one year before the anticipated date of retirement of the Government Servant who was or is in occupation of Government accommodation for issuing 'No-Demand Certificate' in respect of the period preceding eight months of the retirement of the allottee.\\\" The two periods are distinct, the one fixing when the reference is made and the other the period the certificate covers.\"\n  },\n  {\n    \"id\": 717,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The work of preparation of pension papers in Form 7 is required to be undertaken by the Head of Office:\",\n    \"options\": [\n      \"four months before the date of superannuation\",\n      \"one year before the date of superannuation\",\n      \"eight months before the date of superannuation\",\n      \"six months before the date of superannuation\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - one year before the date of superannuation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.1.2(i)<\/b> requires that officer to undertake \\\"the work of preparation of pension papers in Form 7 as specified in CCS(Pension) Rules, 2021 one year before the date of superannuation.\\\" The shorter periods belong to later stages, the certificate of qualifying service being furnished eight months before retirement and the papers being forwarded to the accounting office not later than four months before superannuation.\"\n  },\n  {\n    \"id\": 718,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the certificate of qualifying service furnished to the Government servant:<br>1. The employee should make representations, if any, within one month of receiving the certificate.<br>2. It is to be furnished eight months before the date of retirement, a scanned copy being uploaded on the designated portal.<br>3. It covers the length of qualifying service, emoluments and average emoluments proposed to be reckoned for pension and retirement gratuity payments.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.1.2(iii)<\/b> supports the second and third limbs, resting on Rule 57(c)(i) of the Rules of 2021. The first limb shortens the period allowed, since \\\"The employee should make representations if any, within two months of receiving the certificate\\\" under Rule 57(c)(ii). The Head of Office must upload \\\"the scanned PDF copy of this certificate in BHAVISHYA portal.\\\" The Head of Office must upload \\\"the scanned PDF copy of this certificate in BHAVISHYA portal\\\" so that the retiree may see it and represent against it.\"\n  },\n  {\n    \"id\": 719,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Among the Forms which accompany the pension papers forwarded by the Head of Office, the undertaking to the Bank is contained in:\",\n    \"options\": [\n      \"Form-A\",\n      \"Form 9\",\n      \"Form 4\",\n      \"Form 6\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Form 9<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.1.2(iv)<\/b> requires the papers to be forwarded \\\"with Form 6 and Form 7 along with Form 4 (Details of Family), Form 9(Undertaking to the Bank) and Form-A (Common nomination of arrear of Pension and Commutation value) duly completed with a covering letter in Format 10 along with service book of the Govt. Servant duly completed, up to date and any other document relied upon for verification of service.\\\" A copy of all these papers is retained by that officer.\"\n  },\n  {\n    \"id\": 720,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the time within which pension papers are to be forwarded to the Accounts Officer:<br>1. Once the pension papers have been forwarded, the Head of Office need not intimate any later event bearing on the admissible pension.<br>2. In cases of retirement on superannuation, not later than four months before the date of superannuation.<br>3. In cases other than retirement on superannuation, not later than two months after the date of submission of Form 6 by the Government servant.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.1.2(iv)<\/b> supports the second and third limbs. The first limb reverses clause (vi), under which \\\"Even after forwarding of the pension documents, if the Head of Office comes across any event that may have a bearing on the admissible pension, he should immediately intimate the same to the Pay and Accounts Officer.\\\" That officer also remains responsible for the correctness of all pension documents forwarded.\"\n  },\n  {\n    \"id\": 721,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The copy of the pension calculation sheet, including the details of the period of service rendered, emoluments for pension and scale of pay, is required to be made available to the pensioner:\",\n    \"options\": [\n      \"by the Central Pension Processing Centre, along with the electronic pension slip\",\n      \"on the designated portal, by the Head of Office\",\n      \"by post, by the Pay and Accounts Officer\",\n      \"through the Central Pension Accounts Office, along with the Special Seal Authority\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - on the designated portal, by the Head of Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.1.2(v)<\/b> provides that \\\"The Head of Office will make available a copy of the pension calculation sheet to the pensioner in the BHAVISHYA portal, which will include the details of period of service rendered, emoluments for pension, scale of pay, etc.\\\" The electronic pension slip provided by the bank is a different document, furnished after payment has commenced (<b>Para 7.4.4(d)<\/b>). The pensioner is thus able to see the basis of the computation before the papers travel to the accounting office, and to represent against the certificate of qualifying service within two months.\"\n  },\n  {\n    \"id\": 722,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the recovery of licence fee or damages remaining unpaid after adjustment from the withheld amount of gratuity:<br>1. It may be ordered to be recovered by the Head of Office through the Pay and Accounts Officer from the dearness relief.<br>2. Such recovery requires the consent of the pensioner.<br>3. No dearness relief is to be disbursed until full recovery of such dues has been made.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.1.2(vii)<\/b> supports the first and third limbs, resting on Rule 68(8) of the Rules of 2021. The second limb reverses the express words that such recovery may be ordered \\\"from the dearness relief without the consent of the pensioner\\\". The particulars of Government dues assessed under Rule 67 are separately furnished to the accounting office in Format 10. The particulars of Government dues assessed under Rule 67 are separately furnished to the accounting office in Format 10, under Rule 60 of the same Rules.\"\n  },\n  {\n    \"id\": 723,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Where the Head of Office is convinced that it will not be possible to finalise the pension papers within the prescribed period, the course open to him is to:\",\n    \"options\": [\n      \"request the Pay and Accounts Officer to issue a provisional Pension Payment Order\",\n      \"sanction provisional pension, the letter being addressed to the employee\",\n      \"forward the incomplete papers for assessment of provisional pension\",\n      \"seek an extension of time from the Central Pension Accounts Office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - sanction provisional pension, the letter being addressed to the employee<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.1.2(viii)<\/b> provides that \\\"The HOO can sanction provisional pension, if he is convinced that it will not be possible to finalize the pension papers to be sent to the PAO within the prescribed period. The sanction letter in such cases will be addressed to the employee with a copy endorsed to the PAO.\\\" The power is thus his own, and requires neither reference upward nor the intervention of the accounting office.\"\n  },\n  {\n    \"id\": 724,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Form 6, forwarded to the retiring Government servant along with an undertaking to refund or make good any amount to which he is not entitled, should reach the Head of Office not later than:\",\n    \"options\": [\n      \"one year prior to the date of retirement\",\n      \"six months prior to the date of retirement\",\n      \"four months prior to the date of retirement\",\n      \"eight months prior to the date of retirement\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - six months prior to the date of retirement<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.1.2(ix)<\/b> requires the Head of Office to advise the Government servant \\\"to submit the Form duly completed in all respect so as to reach the Head of Office not later than six months prior to his date of retirement\\\", under Rule 57(c)(iii) of the Rules of 2021 read with the Office Memorandum of 1st August, 2017. The papers themselves then travel onward to the accounting office four months before superannuation.\"\n  },\n  {\n    \"id\": 725,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the scrutiny of service records by the Pay and Accounts Officer on receipt of pension papers:<br>1. The scrutiny is limited to the immediate purpose on hand, namely the preparation of the pension papers, and is not a total overhaul or audit of the entire service book.<br>2. Any deficiency or imperfection or omission still remaining in the service records will be ignored at that stage.<br>3. Periodic verification of qualifying service already done is to be reopened as a matter of course during this scrutiny.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.2.1(1)<\/b> supports the first two limbs. The third limb reverses the express direction that if periodic verification \\\"has been done under Rule 30 of CCS (Pension) 2021 that should be treated as final and shall not be reopened except one necessitated by a subsequent change in the rules and orders governing the conditions under the service qualifies for pension.\\\" The check of past emoluments is likewise confined, and \\\"should in any case not go back to a period earlier than a maximum of 24 months preceding the date of retirement.\\\"\"\n  },\n  {\n    \"id\": 726,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Any check of the correctness of past emoluments during the preparation of pension papers should in no case go back to a period earlier than a maximum of:\",\n    \"options\": [\n      \"twelve months preceding the date of retirement\",\n      \"twenty-four months preceding the date of retirement\",\n      \"thirty-six months preceding the date of retirement\",\n      \"sixty months preceding the date of retirement\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - twenty-four months preceding the date of retirement<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.2.1(1)<\/b> provides that \\\"for any such check of the correctness of past emoluments, the check should be the minimum that is absolutely necessary, and it should in any case not go back to a period earlier than a maximum of 24 months preceding the date of retirement.\\\" The limit follows from the principle that the scrutiny is confined to the immediate purpose and is not an audit of the entire service record.\"\n  },\n  {\n    \"id\": 727,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following actions of the Pay and Accounts Officer on receipt of pension papers:<br>1. Determination of the pensionary benefits admissible and the making of necessary entries in the Terminal Benefits Register with regard to the entitlements.<br>2. Recording of necessary entries with regard to the authorised entitlements in the Service Book under his signature, so as to avoid double payment.<br>3. Preparation of the bill for gratuity and its payment without reference to the Head of Office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.2.1<\/b> supports the first two limbs through clauses (2) and (3), the Register being Form CAM 52B. The third limb bypasses the Head of Office, whereas the Note below clause (6) requires that \\\"The amount of gratuity determined by the Pay and Accounts Officer should also be intimated to the head of office along with the details of other retirement benefits, for the preparation of bills to be submitted to the PAO for payment.\\\"\"\n  },\n  {\n    \"id\": 728,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the issue of the Pension Payment Order by the Pay and Accounts Officer:<br>1. In superannuation cases it is to be issued not later than two months before the date of retirement.<br>2. In cases of retirement otherwise than on attaining the age of superannuation it is to be issued within 45 days of the date of receipt of pension papers from the Head of Office.<br>3. Responsibility for the correctness of the calculations and the authorisation of admissible pension rests on that officer alone.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.2.1(4)<\/b> supports the first two limbs. The third limb makes the responsibility exclusive, whereas <b>Para 7.4.2.2<\/b> provides that \\\"PAO along with Head of office, also has the responsibility to check the correctness of calculations and authorization of admissible pension.\\\" The Order itself is generated in Proforma CAM-52 and forwarded to the apex pension office under the Special Seal Authority. The Order itself is generated in Proforma CAM-52 and forwarded to the apex pension office under the Special Seal Authority (<b>Para 7.4.2.1(7)<\/b>).\"\n  },\n  {\n    \"id\": 729,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Where a pensioner has a claimant for family pension from a divorced or expired wife, or from a void or voidable marriage, the Pension Payment Order is required to indicate:\",\n    \"options\": [\n      \"the matter as unresolved, pending a decision of the competent court\",\n      \"the name of the wife who is alive, with her share in that pension\",\n      \"the names of all claimants, without indicating any share\",\n      \"only the name of the claimant from the subsisting marriage\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the name of the wife who is alive, with her share in that pension<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 7.4.2.1(5)<\/b> provides that in such a case \\\"the name of wife who is alive with her share in the family pension should be indicated.\\\" The general rule in clause (5) is that the officer will \\\"indicate in the PPO the name of the spouse of the Government Servant, if alive as family member\\\", the Note dealing with the complication of competing claims.\"\n  },\n  {\n    \"id\": 730,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The names of a permanently disabled child, dependent parents and disabled siblings, where they are to be shown as family pensioners, are indicated in the Pension Payment Order in:\",\n    \"options\": [\n      \"the Special Seal Authority accompanying it\",\n      \"part 4, being the co-authorisation part\",\n      \"Part II of Form 7 annexed to it\",\n      \"the disburser's portion of the Order\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - part 4, being the co-authorisation part<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.2.1(6)<\/b> requires the officer to \\\"indicate also in part 4 (co-authorization) of the PPO, the names of permanently disabled child or children and dependent parents and disabled siblings as family pensioners if there is no other member of family to whom family pension may become payable before such disabled child or children or dependent parents or disabled siblings.\\\" The same course follows an application made through the Head of Office by an existing pensioner.\"\n  },\n  {\n    \"id\": 731,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"An authorisation naming a disabled child, sibling or dependent parent in the Pension Payment Order becomes invalid where:\",\n    \"options\": [\n      \"the Order is subsequently amended for any other reason\",\n      \"a person becomes a member of the family with a prior claim after its issue\",\n      \"the pensioner subsequently draws pension through a different disbursing authority\",\n      \"the pensioner's spouse predeceases the pensioner\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a person becomes a member of the family with a prior claim after its issue<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 7.4.2.1(6)<\/b> provides that \\\"Such an authorisation shall become invalid in case a person becomes member of family after issue\/amendment of such PPO and is entitled to family pension prior to the disabled child\/sibling\/ dependent parents at the time of the death of the pensioner\/spouse.\\\" The co-authorisation is thus contingent on there being no member of the family with a prior claim.\"\n  },\n  {\n    \"id\": 732,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Where in special circumstances pension cases cannot be sent to the Pay and Accounts Officer through the designated digital system, the course provided is that:\",\n    \"options\": [\n      \"the Pension Payment Order may be issued in manual form without a number\",\n      \"such cases may be entered manually in the pension module of the platform\",\n      \"such cases may be forwarded in physical form to the Central Pension Accounts Office\",\n      \"the Head of Office may sanction provisional pension until the system is restored\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - such cases may be entered manually in the pension module of the platform<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.2.3<\/b> permits such cases \\\"to enter manually in Pension module of PFMS in order to generate e-PPO through PFMS.\\\" The object is preserved even where the transmission from the Head of Office fails, the electronic Order still being generated. Manual Pension Payment Order numbers are generated by the Central Pension Accounts Office only for the classes of case listed in <b>Para 7.4.3.6<\/b>.\"\n  },\n  {\n    \"id\": 733,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the generation of Pension Payment Order numbers:<br>1. Where the pension module of the payment platform is not operational, the Central Pension Accounts Office provides the facility for generation of such numbers.<br>2. Where that module is operational, the numbers are generated electronically.<br>3. In cases not processed through that platform, the Pay and Accounts Officer generates the manual number himself.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.3.1<\/b> supports the first two limbs. The third limb shifts the office, since under <b>Para 7.4.3.6<\/b> \\\"CPAO will generate the manual PPO number on specific request from the concerned PAO for such cases\\\", a list of which is set out in that paragraph. The request must therefore travel upward, the accounting office having no power to generate the number itself. The request must therefore travel upward, the accounting office having no power to generate a manual number for itself even in the classes of case there listed.\"\n  },\n  {\n    \"id\": 734,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following classes of case in which the Central Pension Accounts Office generates a manual Pension Payment Order number on specific request:<br>1. Minor children, and unmarried, divorced or widow daughters<br>2. Family pension to more than one claimant, and dual family pension<br>3. Cases where arrears of pension or provisional pension have been paid by the Pay and Accounts Officer<br>4. Ordinary superannuation cases processed through the payment platform<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Only three<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.3.6<\/b> covers the first three, together with permanently disabled children or siblings, extraordinary pension cases and dependent parents. The fourth falls outside altogether, the paragraph applying only to \\\"certain type of cases (which are not processed through PFMS)\\\", ordinary cases having their numbers generated electronically under <b>Para 7.4.3.1<\/b>. The paragraph applies only to \\\"certain type of cases (which are not processed through PFMS)\\\", and the number is generated \\\"on specific request from the concerned PAO\\\".\"\n  },\n  {\n    \"id\": 735,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the structure of a Pension Payment Order number:<br>1. Each such Order comprises twelve digits, and in the case of former Members of Parliament and Freedom Fighters a combination of alphanumeric characters.<br>2. The first five digits or alphabets indicate the code number of the Order issuing authority, and the next two digits the year of issue.<br>3. The last four digits indicate the sequential number of the Order, the remaining digit being a check digit.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 7.4.3.7<\/b>. The illustration given is that \\\"PPO bearing number 709650601302 implies that PPO has been issued by AG Madhya Pradesh, in the year 2006 and is the 130th PPO issued by that PPO issuing authority, and is allotted computer code-2\\\", the alphanumeric form being illustrated by an Order issued by the Pay and Accounts Office, Rajya Sabha.\"\n  },\n  {\n    \"id\": 736,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The electronic scrolls of the Central Pension Processing Centres of the Authorised Banks are required to be audited:\",\n    \"options\": [\n      \"in full, with reference to the Pension Payment Orders held by the disbursing branch\",\n      \"on a test check basis, with reference to the records of the Pay and Accounts Office\",\n      \"in full, with reference to the put through statement received from the Reserve Bank\",\n      \"on a test check basis, with reference to that Office's own database\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - on a test check basis, with reference to that Office's own database<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.3.8<\/b> provides that audit of those Centres \\\"is conducted periodically by Internal Audit Units of CPAO. The 'e-Scrolls' of the CPPC of the Authorised Banks are to be audited on test check basis with reference to the database of CPAO.\\\" Such audit is one of the core functions of that Office listed in <b>Para 7.1.2<\/b>. Such audit is one of the core functions of that Office listed in <b>Para 7.1.2<\/b>, alongside the accounting of pensions and reconciliation with banks and the Reserve Bank.\"\n  },\n  {\n    \"id\": 737,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following duties of the pension disbursing banks:<br>1. To consume the electronic Pension Payment Order sent to their secured file transfer protocol servers and provide an acknowledgement.<br>2. To verify the know your customer details of the pensioner as per the details available in that Order before crediting the pension.<br>3. To consume the details in their pension software after manual re-entry by the branch concerned.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.4<\/b> supports the first two limbs through clauses (a) and (b). The third limb reverses the closing words of clause (a), under which the bank \\\"will consume the details provided in e-PPO in their pension software without the need for any manual intervention and will process the pension payments based on extant instructions.\\\" The electronic scroll is thereafter provided to the apex pension office, Order number-wise.\"\n  },\n  {\n    \"id\": 738,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following further duties of the pension disbursing banks:<br>1. To provide the electronic pension slip, a copy of the electronic Pension Payment Order and the Paid and Payable Statement to the pensioner.<br>2. To deduct tax at source as applicable and provide Form-16 to the pensioners.<br>3. To take the life certificate from the pensioners in physical form at the Pension Account Holding Branch.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.4<\/b> supports the first two limbs through clauses (d) and (e). The third limb reverses clause (f), under which \\\"The Bank will take the life certificate through 'Jeevan Pramaan' from the pensioners in electronic mode.\\\" The Paid and Payable Statement is furnished to the pensioner \\\"for each payment of arrears\\\" along with the relevant documents relating to pension. All cases of arrears paid are indicated in the electronic scroll, \\\"and the Paid and Payable Statement based on which the arrears were drawn by bank shall be shared digitally with CPAO.\\\"\"\n  },\n  {\n    \"id\": 739,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The Central Pension Accounts Office is required to dispatch the Pension Payment Order to the Central Pension Processing Centre of the Authorised Bank not later than:\",\n    \"options\": [\n      \"45 days from the date of receipt of the Order from that officer\",\n      \"two months in advance of the date of retirement of the Government servant\",\n      \"21 days from the date of receipt of the Order from that officer\",\n      \"30 days from the date of receipt of the Order from that officer\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 21 days from the date of receipt of the Order from that officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.4.5<\/b> fixes that period, resting on Rule 63(4)(b) of the Rules of 2021 and \\\"in accordance with the orders issued by the CGA.\\\" The period of two months in advance belongs to the preceding stage, being the time within which the Order issuing authority must dispatch or deliver the Order in superannuation cases, and 45 days to cases other than superannuation.\"\n  },\n  {\n    \"id\": 740,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following elements of the time schedule prescribed so that pension is disbursed on the due date:<br>1. The Head of Office is to forward the prescribed pension papers not later than four months before the date of superannuation.<br>2. The Order issuing authority is to dispatch the Order not later than two months in advance of the date of retirement on superannuation.<br>3. The Central Pension Processing Centre is to ensure that all formalities are completed in time and the first credit of pension is made on the due date.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from the table in <b>Para 7.4.5<\/b>, resting on Rules 60(4) and 63(1) of the Rules of 2021. In cases other than superannuation the Order issuing authority acts \\\"within 45 days of the date of receipt of pension papers from the Head of Office.\\\" Under <b>Para 7.4.6<\/b> that authority, the apex pension office and the disbursing branch \\\"will keep the pensioner informed of the issue of PPO and about its subsequent movement at all stages.\\\"\"\n  },\n  {\n    \"id\": 741,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Category of pensioner)<\/b><br>A. Former Presidents of India<br>B. Former Vice-Presidents of India<br>C. High Court Judges<br>D. Central Freedom Fighters under the Swatantrata Sainik Samman Yojana<br><b>List-II (Authority competent to issue the Pension Payment Order)<\/b><br>1. Pay and Accounts Officer (Pensions and Miscellaneous), Ministry of Home Affairs<br>2. Respective State Accountant General<br>3. Pay and Accounts Office, President's Secretariat<br>4. Pay and Accounts Office, Rajya Sabha Secretariat\",\n    \"options\": [\n      \"A-4, B-3, C-1, D-2\",\n      \"A-3, B-1, C-2, D-4\",\n      \"A-2, B-4, C-3, D-1\",\n      \"A-3, B-4, C-2, D-1\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-3, B-4, C-2, D-1<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Para 7.4.7<\/b> supplies each pairing. Supreme Court Judges and the Chairman, Vice Chairman and Members of the Central Administrative Tribunal fall to the \\\"Respective Pay and Accounts Officer of the Supreme Court \/Tribunal\\\", and former Members of Parliament to the respective Pay and Accounts Officer of the Lok Sabha or Rajya Sabha Secretariat, as the case may be. Pensioners of a Union Territory Administration, and those belonging to the All India Service, fall to the respective Pay and Accounts Officer where the accounts have been separated from audit and to the respective Accountant General where they have not.\"\n  },\n  {\n    \"id\": 742,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the authorities competent to issue Pension Payment Orders:<br>1. For Central Government civil employees retiring from Ministries and Departments, the respective Pay and Accounts Officer of the Ministry or Department is competent.<br>2. For pensioners belonging to a Union Territory Administration whose accounts have been separated from audit, the respective Pay and Accounts Officer of the Union Territory is competent.<br>3. For pensioners belonging to the All India Service whose accounts have not been separated from audit, the respective Pay and Accounts Officer is competent.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Para 7.4.7<\/b> supports the first two limbs. The third limb reverses the distinction drawn at entry 3(b), under which the respective Pay and Accounts Officer is competent where the accounts \\\"have been separated from Audit\\\", and the respective Accountant General where they \\\"have not been separated from Audit.\\\" The same twofold test governs Union Territory pensioners. The distinction between accounts separated and not separated from audit therefore governs both Union Territory pensioners and those of the All India Service alike.\"\n  },\n  {\n    \"id\": 743,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Of the three channels through which the disbursement of pension is authorised, the channel that stands totally closed in respect of Pension Payment Orders issued on and after the 1st January, 1990 comprises:\",\n    \"options\": [\n      \"Central Pension Processing Centres\",\n      \"Embassies of India abroad\",\n      \"Treasuries\",\n      \"Pay and Accounts Offices\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Treasuries<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.5<\/b> names the three channels as the Central Pension Processing Centres of Authorised Banks, the Pay and Accounts Offices and the Treasuries. <b>Para 7.6.3<\/b> provides that the system of payment through the last of these, in respect of Orders issued on and after that date, \\\"has been totally closed, pursuant to the instructions of the CAG of India\\\", the earlier arrangement continuing only for Orders issued before it.\"\n  },\n  {\n    \"id\": 744,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the pension account of a pensioner drawing pension through an authorised bank:<br>1. Retiring employees and pensioners are to open a pension account with core banking solution enabled branches of the Authorised Bank.<br>2. The branch in which the pensioner holds his pension account is referred to as his Home Branch.<br>3. A joint account may be opened with the spouse whether or not the spouse is co-authorised as a family pensioner.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.5.1<\/b> supports the first two limbs. The third limb removes a condition, the option being to have pension credited to a savings account held \\\"either single account in their names or joint account with their spouses (only if they are co-authorised as family pensioners) operated either by 'Former or Survivor' or 'Either or Survivor' basis).\\\" The pensioner \\\"must be the primary holder of the account in case of the joint accounts\\\".\"\n  },\n  {\n    \"id\": 745,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The Facsimile of the Special Seal and the specimen signatures of the Pay and Accounts Officer entrusted with issuing Pension Payment Orders are required to be forwarded to the Central Pension Accounts Office by:\",\n    \"options\": [\n      \"the Head of Office of the Ministry or Department\",\n      \"the Central Pension Processing Centre of the Authorised Bank\",\n      \"the Head of the Accounting Organisation or the Accountant General\",\n      \"the Pay and Accounts Officer concerned, under his own signature\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Head of the Accounting Organisation or the Accountant General<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.5.1(iv)<\/b> requires all such officers \\\"in charge of the Accounting Organisation, AG and Director of Accounts, as the case may be\\\", to forward those particulars. It adds that \\\"In case of a change in the incumbency of the nominated PAO, the specimen signature of the new officer will be sent to the CPAO duly attested by the relieved officer.\\\" The particulars so forwarded enable that Office to verify the signature and Special Seal before transmitting the Order onward to the disbursing bank (<b>Para 7.5.3<\/b>).\"\n  },\n  {\n    \"id\": 746,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"All Pension Payment Orders and subsequent amendments issued by the Order issuing authorities are required to be sent to the Central Pension Accounts Office:\",\n    \"options\": [\n      \"through the Central Pension Processing Centre of the Authorised Bank\",\n      \"through the Department of Pension and Pensioners' Welfare\",\n      \"under Special Seal Authority, for payment through authorised banks\",\n      \"under the signature of the Head of the Accounting Organisation\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - under Special Seal Authority, for payment through authorised banks<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.5.2<\/b> requires such Orders and amendments \\\"to be sent to the CPAO under Special Seal Authority for arranging payment through authorized Banks\\\", under the prescribed forwarding letter. After verifying the signature of the issuing officer and the Special Seal of his office, the authorised officers in that Office \\\"will transmit the PPO under the Special Seal Authority... to the CPPC of the Authorised Bank\\\" (<b>Para 7.5.3<\/b>).\"\n  },\n  {\n    \"id\": 747,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Among the particulars entered in the Data Bank of the Central Pension Accounts Office is the code identifying the bank branch opted by the pensioner, namely:\",\n    \"options\": [\n      \"the Pension Payment Order number\",\n      \"the core banking solution branch code\",\n      \"the Indian Financial System Code\",\n      \"the code number of the Order issuing authority\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Indian Financial System Code<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.5.3<\/b> lists \\\"IFSC Code of the bank branch opted by the pensioner\\\" among the nineteen particulars entered in that Data Bank, which also cover the Order number and date, the class of pension, the date of birth of pensioner and spouse, the gratuity amount paid and the gross and reduced amounts of monthly pension. The code number of the issuing authority is separately captured as part of the Order number itself.\"\n  },\n  {\n    \"id\": 748,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Arrears of pension due on account of delayed finalisation are required to be paid by the Pay and Accounts Officers in the case of pension cases which have been delayed for over:\",\n    \"options\": [\n      \"two years\",\n      \"three months\",\n      \"one year\",\n      \"six months\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - one year<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.5.5<\/b> requires such arrears to be correctly worked out and paid \\\"by the PAOs (for cases which have been delayed for over one year)\\\", the format for the schedule of such payments being prescribed in an Appendix to the Chapter. \\\"In all other cases the arrears as well as the future monthly pensions payable will be authorized to the Banks by transmitting the PPOs to CPAO.\\\"\"\n  },\n  {\n    \"id\": 749,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Where a pensioner opting to draw pension through a bank dies before the Pension Payment Order is sent to the Central Pension Accounts Office, the course prescribed is that:\",\n    \"options\": [\n      \"the arrears and the family pension are both authorised to the bank concerned\",\n      \"the Order is sent to the bank with an endorsement of the pensioner's death\",\n      \"the Pay and Accounts Officer pays the arrears, the Order authorising family pension\",\n      \"the Order is cancelled and a fresh Order is issued in the name of the family pensioner\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Pay and Accounts Officer pays the arrears, the Order authorising family pension<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.5.6<\/b> provides that in such cases \\\"PAO will make the payment of arrears of pension to the heirs of deceased pensioner, and PPO will be sent to CPAO for authorizing family pension only.\\\" The Order is therefore not cancelled, its operation being confined prospectively to the family pension while the accrued arrears are settled directly by the accounting office. The Order is therefore not cancelled, its operation being confined prospectively to the family pension while the accrued arrears are settled directly by the accounting office.\"\n  },\n  {\n    \"id\": 750,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding payment of pension at Pay and Accounts Offices:<br>1. The Pay and Accounts Officer arranges to issue the necessary Pension Payment Order to a pensioner opting to draw pension directly from that office.<br>2. The disbursement in such cases will normally be made electronically.<br>3. The expenditure in such cases is booked initially to a suspense head, pending reimbursement from the Central Pension Accounts Office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.5.7<\/b> supports the first two limbs. The third limb misstates the accounting, since in such cases \\\"the expenditure will be booked to the final head of account.\\\" A suspense head is operated where payment is made through banks or at treasury counters, and is cleared on receipt of the put through or on settlement with the Accountant General (<b>Paras 7.11.1 and 7.11.2<\/b>).\"\n  },\n  {\n    \"id\": 751,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding disbursement of pension through treasuries:<br>1. Where the Pension Payment Orders were issued before the 1st January, 1990, the existing arrangement for drawing pension from treasury counters continues.<br>2. All amendments to such Orders are transmitted to the Treasury Officers by the Order issuing authority.<br>3. The system of payment through treasuries in respect of Orders issued on and after the 1st January, 1990 continues alongside the banking channel.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 7.6.1 and 7.6.2<\/b> support the first two limbs. The third limb reverses <b>Para 7.6.3<\/b>, under which that system \\\"has been totally closed, pursuant to the instructions of the CAG of India.\\\" The treasury channel therefore survives only as a legacy arrangement for Orders issued before that date. The treasury channel therefore survives only as a legacy arrangement, the settlement of payments made on that account being governed by <b>Para 7.11.2<\/b>.\"\n  },\n  {\n    \"id\": 752,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The impression of the special seal and the specimen signatures of Pay and Accounts Officers authorised to forward papers to a Treasury Officer are, on the first occasion, required to be sent to:\",\n    \"options\": [\n      \"the Central Pension Accounts Office, for transmission to the Treasury Officer\",\n      \"the Head of the Accounting Organisation, for authentication\",\n      \"the Comptroller and Auditor General, for transmission to the Accountant General\",\n      \"the Treasury Officer directly, duly attested by the relieved officer\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Comptroller and Auditor General, for transmission to the Accountant General<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.6.2<\/b> provides that \\\"The first time it will be sent to the CAG for onward transmission to the AG for counter signature and forwarding the same to the Treasury Officers.\\\" Thereafter, on a change of incumbency, \\\"the specimen signature of the new officer will be sent to the Treasury Officer directly, duly attested by the relieved officer\\\", the Treasury Officer keeping both on his records.\"\n  },\n  {\n    \"id\": 753,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following switch-overs of the pension payment channel:<br>1. From Treasury Office to authorised Bank<br>2. From Pay and Accounts Office to authorised Bank<br>3. From authorised Bank to Treasury Office or Pay and Accounts Office<br>Which of the statements given above are permissible?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.7.1<\/b> permits only the first two. The third is barred by <b>Para 7.7.3<\/b>, under which a switch over \\\"from Bank to Treasury\/PAO or from PAO to Treasury or from one treasury to another is prohibited in view of the provisions contained in para 7.6.3. However, any of these restrictions may be done away with, under the orders of Department of Pensions & Pensioners Welfare.\\\"\"\n  },\n  {\n    \"id\": 754,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding an application for switch over of the pension disbursing source:<br>1. It is made in duplicate to the existing Pension Disbursing Authority.<br>2. That authority forwards it to the Central Pension Accounts Office through the nominated Pay and Accounts Officer, Treasury Officer or Accountant General concerned.<br>3. In the case of Pay and Accounts Offices it is sent after embossing the same with the Special Seal.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 7.7.2<\/b>. Before sending the Orders and supporting documents onward it must be seen, among other things, that they \\\"are correct and up to date, with all amendments to the PPOs attached with the disburser's portion of the PPO\\\", and that the basic pension before commutation, the reduced pension and the commuted value paid have been distinctly shown.\"\n  },\n  {\n    \"id\": 755,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following matters to be verified before Pension Payment Orders are sent to the Central Pension Accounts Office on a switch over:<br>1. That the revised family pension has been shown in the Order.<br>2. That the name of the department from which the pensioner retired has been distinctly indicated in the disburser's portion.<br>3. That where the original disburser's portion is replaced, the original is destroyed without any record being kept.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.7.2<\/b> supports the first two limbs through clauses (iii) and (iv). The third limb reverses clause (vii), which requires that on such replacement \\\"a certificate is recorded to indicate the manner in which the original disburser's portion of the PPO has been disposed of. This is with a view to eliminate the chances of misuse of the original disburser's portion.\\\" A certificate must also be recorded of \\\"the month \u2026\u2026\u2026\u2026\u2026 and that PPO consists of \u2026\u2026\u2026\u2026\u2026\u2026\u2026 continuation sheets\\\", and details of the payments made enclosed with the Order.\"\n  },\n  {\n    \"id\": 756,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding transfer of a pension account from one Pension Account Holding Branch to another of the same Central Pension Processing Centre:<br>1. The pensioner has the option of putting in his request at either of the two branches.<br>2. The branch receiving the application scans and registers the same to that Centre.<br>3. That Centre transfers the pension account by changing the branch code in the system and intimates the changed information to the Central Pension Accounts Office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 7.7.4.2<\/b>. Where account portability is not available in the bank, the transfer application must mention \\\"both account numbers (in the old and new branch) with both branches contact details\\\", and that Centre \\\"will ensure continuity of disbursement of monthly pension\/family pension without any break.\\\" Where account portability is not available in the bank, the application must mention \\\"both account numbers (in the old and new branch) with both branches contact details\\\".\"\n  },\n  {\n    \"id\": 757,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"On transfer of pension from one Central Pension Processing Centre to another, the new Centre commences pension payment to the new account on an ad-hoc basis for a period of:\",\n    \"options\": [\n      \"six months, or till the original document is received, whichever is earlier\",\n      \"one month, or till the original document is received, whichever is earlier\",\n      \"three months, or till the original document is received, whichever is earlier\",\n      \"three months, or till the original document is received, whichever is later\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - three months, or till the original document is received, whichever is earlier<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.7.4.3<\/b> provides that the new Centre \\\"will incorporate this into the system and start the pension payment to the new account on ad-hoc basis for a period of 3 months or till the original document received whichever is earlier.\\\" The old Centre \\\"will stop pension disbursement and ensure that the disburser's portion of PPO is transmitted to the new CPPC through Speed post and intimate the post No. to New CPPC.\\\"\"\n  },\n  {\n    \"id\": 758,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following steps on transfer of pension from one Central Pension Processing Centre to another:<br>1. The scanned application and scanned Pension Payment Order, along with the last payment paid, are sent to the new Centre by the present Centre.<br>2. Arrears of pension yet to be paid and amounts of recovery yet to be made, with an attested due and drawn statement, are also forwarded.<br>3. The disburser's portion of the Order is retained by the old Centre until the pensioner's next annual life certificate.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.7.4.3<\/b> supports the first two limbs. The third limb withholds a document the paragraph requires to travel at once, since the \\\"Old CPPC will stop pension disbursement and ensure that the disburser's portion of PPO is transmitted to the new CPPC through Speed post and intimate the post No. to New CPPC.\\\" The changed information is thereafter intimated to the apex pension office.\"\n  },\n  {\n    \"id\": 759,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The certificate recorded on the disburser's portion of the Pension Payment Order by the old Central Pension Processing Centre on transfer serves to avoid the risk of:\",\n    \"options\": [\n      \"duplication of the Pension Payment Order number\",\n      \"delay in the first credit at the new branch\",\n      \"overpayment at the time of transfer\",\n      \"loss of the disburser's portion in transit\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - overpayment at the time of transfer<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 7.7.4.3<\/b> provides that \\\"To avoid the risk of overpayment at the time of transfer, the following certificate may be recorded on the Disburser's portion of the PPO by the old CPPC of the Authorized Bank: 'Certified that payment of pension has been made up to the month of \u2026\u2026\u2026\u2026\u2026 and that this PPO consists of \u2026\u2026\u2026\u2026.. continuation sheets for recording disbursement'.\\\"\"\n  },\n  {\n    \"id\": 760,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following steps on transfer of pension from a Central Pension Processing Centre of an Authorised Bank to the Embassy of India at Kathmandu:<br>1. The pensioner submits the request to the old Pension Account Holding Branch after drawing the pension which has already fallen due.<br>2. That Branch forwards the request to the Centre, which forwards the disburser's portion and the request to the Central Pension Accounts Office.<br>3. That Office authorises the Embassy for making payment of future pension and forwards all the documents to it.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 7.7.4.4<\/b>. The Centre must also send the \\\"Certificate of last pension paid, arrears of pension, if any, yet to be paid & the amount of recoveries, if any, yet to be made along with attested Drawn Statement along with PPO\\\", and the apex pension office \\\"will inform concerned PAO in such cases.\\\" The pensioner submits the request \\\"on simple sheet of paper to the old PAHB after drawing the pension which has already fallen due.\\\"\"\n  },\n  {\n    \"id\": 761,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Where pension is transferred from the Embassy of India, Kathmandu to a Central Pension Processing Centre in India, the documents received from the Embassy are forwarded to that Centre by:\",\n    \"options\": [\n      \"the Ministry of External Affairs\",\n      \"the Pension Account Holding Branch selected by the pensioner\",\n      \"the Central Pension Accounts Office\",\n      \"the Pay and Accounts Officer who issued the Order\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Central Pension Accounts Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.7.4.5<\/b> provides that on receipt of the documents from the Embassy \\\"CPAO will forward all the documents to the concerned CPPC of Authorised Bank for making payment of future pension. CPAO will inform concerned PAO in such cases.\\\" The pensioner submits the request to the Embassy \\\"after drawing the pension which has already fallen due\\\", indicating the detail of the bank.\"\n  },\n  {\n    \"id\": 762,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding commutation of pension:<br>1. It is governed by the Central Civil Services (Commutation of Pension) Rules, 1981.<br>2. A Government servant against whom departmental or judicial proceedings have been instituted cannot avail of the commutation benefit during the pendency of such proceedings.<br>3. A Government servant may commute up to fifty per cent of his pension.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.8.1<\/b> supports the first two limbs. The third limb raises the limit, since \\\"The Government servant may commute up to forty percent of pension.\\\" Commutation is allowed \\\"either on medical examination or without medical examination as specified in the Rules\\\", the Rules applying to all Government servants entitled to pension under the Central Civil Services (Pension) Rules. Commutation is allowed \\\"either on medical examination or without medical examination as specified in the Rules\\\", the Rules applying to all Government servants entitled to pension under the Central Civil Services (Pension) Rules.\"\n  },\n  {\n    \"id\": 763,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the computation of the commuted value of pension:<br>1. Where the pension to be commuted results in a fraction of a rupee, that fraction shall be ignored for the purpose of commutation.<br>2. The commuted value to be paid in lump sum will be rounded off to the next higher rupee.<br>3. The commuted value is worked out with reference to the Commutation Table at the rates applicable on the date of retirement of the pensioner.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.8.1<\/b> supports the first two limbs. The third limb changes the reference date, since \\\"The commuted value of the pension will be worked out with reference to the 'Commutation Table' at rates applicable to the pensioner on the date on which the commutation becomes absolute.\\\" That date, and not the date of retirement, fixes the rate to be applied. The date on which commutation becomes absolute, and not the date of retirement, therefore fixes the rate at which the commuted value is computed.\"\n  },\n  {\n    \"id\": 764,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Where a Government servant retiring on superannuation applies for commutation along with his pension papers, the Pay and Accounts Officer authorises payment of the commuted value through electronic mode mentioning 'not payable before' a date corresponding to:\",\n    \"options\": [\n      \"the date on which the commutation becomes absolute\",\n      \"the first day of the month following retirement\",\n      \"the day after the date of retirement of the pensioner\",\n      \"the date of retirement of the pensioner\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the day after the date of retirement of the pensioner<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.8.2<\/b> provides that on receipt of the bill \\\"the Pay and Accounts Officer will authorize the payment through electronic mode mentioning 'not payable before-date' indicating the date following the date of retirement of the pensioner.\\\" That officer first calculates the commuted value and authorises the Head of Office \\\"to draw the amount of the commuted value of pension by submission of a bill to him.\\\"\"\n  },\n  {\n    \"id\": 765,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the exhibition of commutation particulars in the Pension Payment Order:<br>1. The Pay and Accounts Officer indicates that the commuted value has been authorised separately for payment through the Drawing and Disbursing Officer.<br>2. He indicates that the monthly pension has correspondingly been reduced.<br>3. The gross pension and the amount commuted cease to be exhibited in the Order once the commuted value is paid.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.8.2<\/b> supports the first two limbs. The third limb reverses the express saving that \\\"However, the gross pension and the amount commuted shall also continue to be exhibited in the PPO.\\\" The retention of both figures is what enables restoration of the commuted portion at the appointed time. The retention of both figures is what enables restoration of the commuted portion on completion of fifteen years from the date the reduction becomes operative.\"\n  },\n  {\n    \"id\": 766,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The commuted amount of pension is required to be restored on completion of:\",\n    \"options\": [\n      \"twelve years from the date the reduction of pension becomes operative\",\n      \"twenty years from the date the reduction of pension becomes operative\",\n      \"fifteen years from the date the reduction of pension becomes operative\",\n      \"ten years from the date the reduction of pension becomes operative\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - fifteen years from the date the reduction of pension becomes operative<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.8.2<\/b> requires restoration \\\"on completion of fifteen years from the date the reduction of pension\/completion of recovery for 15 years on account of commutation becomes operative in accordance with Rule 6 of CCS (Commutation of Pension) Rules, 1981\\\", with the proviso that where the commutation amount was paid on more than one occasion on account of upward revision of pension, \\\"the respective commuted amount of the pension shall be restored on completion of fifteen years from the respective date(s).\\\"\"\n  },\n  {\n    \"id\": 767,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Where a pensioner drawing pension through a bank has not been paid the commuted value by the Head of Office on the authorisation issued by the Pay and Accounts Officer, the payment is made:\",\n    \"options\": [\n      \"by the Head of Office after obtaining a fresh authorisation\",\n      \"by the Central Pension Accounts Office out of the pension Grant itself\",\n      \"by the bank, on a separate authority letter routed through that Office\",\n      \"by the Pay and Accounts Officer directly to the pensioner\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - by the bank, on a separate authority letter routed through that Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.8.3<\/b> provides that in such a case the payment \\\"will be made by the bank\\\", on receipt of authorisation from the Pay and Accounts Officer of the Ministry or of the Union Territory Government \\\"through a separate authority letter\\\", the payment authority being communicated to the Centre concerned \\\"through CPAO, in accordance with the procedure indicated in the Scheme for Payment of Pensions to Central Government Civil Pensioners by Authorized Banks.\\\"\"\n  },\n  {\n    \"id\": 768,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the liability on account of pensionary charges:<br>1. The liability for pension including gratuity is borne in full by the Department to which the Government servant permanently belongs at the time of retirement.<br>2. The system of allocation of that liability where the servant has served under more than one department has been dispensed with.<br>3. With effect from the 1st April, 1987 recovery of proportionate pension continues to be made from the Government under whom the servant had served earlier.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 7.9.1 and 7.9.2<\/b> support the first two limbs, the dispensation extending to service \\\"under more than one department in the Government of India, including Railways, Posts, Telecommunications and Defence Department as well as Union Territory Governments with or without legislature.\\\" The third limb reverses the position, since \\\"the recovery of proportionate pension will not be made any more from the Central \/State Govt. under whom he had served earlier.\\\"\"\n  },\n  {\n    \"id\": 769,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Allocation of pension continues to be made in cases where the pension had been sanctioned prior to:\",\n    \"options\": [\n      \"the 1st April, 1976\",\n      \"the 1st January, 2017\",\n      \"the 1st April, 1987\",\n      \"the 1st January, 1990\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the 1st April, 1987<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.9.3<\/b> preserves allocation in such cases notwithstanding its general abolition, and further provides that \\\"in respect of State Governments, the pension cases where the provisions of the State Act, 1953 and the States Re-organisation Act, 1956, govern allocation of pension, the allocation of pension between the State Governments concerned will continue.\\\" The general rule from that date is that the liability is borne in full by the Government to which the servant permanently belongs.\"\n  },\n  {\n    \"id\": 770,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"In the case of pensioners belonging to the National Capital Territory of Delhi who draw pension through authorised banks, the necessary authorisation to the banks is issued through the Central Pension Accounts Office by:\",\n    \"options\": [\n      \"the Pay and Accounts Officer, Ministry of Home Affairs\",\n      \"the Accountant General, Delhi\",\n      \"the Head of Office of the Department concerned\",\n      \"the Controller of Accounts of that Government\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Controller of Accounts of that Government<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.10.1<\/b> provides that in such cases that officer \\\"will issue necessary Authorization \/instructions to the concerned Banks, through CPAO, for payment of pension to individual pensioners. Government of National Capital Territory of Delhi will make the reimbursement to CPAO.\\\" The reimbursement obligation follows the authorisation, the apex pension office acting as the routing authority. The reimbursement obligation follows the authorisation, the apex pension office acting as the routing authority between that Government and the disbursing banks.\"\n  },\n  {\n    \"id\": 771,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding pension to All India Service Officers:<br>1. The entire pensionary liabilities of such officers, whether retiring from the State Government or the Central Government, are borne by the Government of India.<br>2. All retiring such officers have the option to draw pension through the Government of India or through the State Government on whose cadre they are borne.<br>3. Both halves of the Pension Payment Order in respect of such officers are to be prepared in white colour only.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 7.10.2<\/b>, resting on the Department of Personnel and Training's Office Memorandum dated 11-04-2007. The paragraph adds that \\\"The Cadre\/State\/Batch to which the AIS officers belong should be clearly mentioned in SSA as well as both halves of the PPOs\\\", the detailed procedure being set out in an Appendix to the Chapter. The detailed procedure of payment and accounting of pension in respect of such officers is set out in the Central Pension Accounts Office letter dated 18-08-2008, reproduced as an Appendix to the Chapter.\"\n  },\n  {\n    \"id\": 772,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"On receipt of the electronic scrolls followed by the Date-wise Monthly Statement from the Central Pension Processing Centres, the Central Pension Accounts Office checks the scrolls with reference to the Central Data Bank so as to establish:\",\n    \"options\": [\n      \"the correctness of the classification adopted by the bank\",\n      \"the promptness of the first credit of pension\",\n      \"the completeness of the know your customer particulars\",\n      \"the authenticity of the amounts paid\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the authenticity of the amounts paid<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.11.1(ii)<\/b> provides that that Office \\\"will check the e-scrolls with the reference to Central Data Bank created for the purpose. The check will be for the authenticity of the amounts paid.\\\" Verification of the pensioner's particulars is a duty of the bank, which \\\"will verify the KYC details of the pensioner as per the details available in the e-PPO and credit the pension to the bank account of the pensioner\\\" (<b>Para 7.4.4(b)<\/b>).\"\n  },\n  {\n    \"id\": 773,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Pension paid by banks to Central Civil Pensioners is debited, after the necessary check of scrolls, to the Major Head:\",\n    \"options\": [\n      \"2235 \u2013 Social Security and Welfare\",\n      \"8658 \u2013 Suspense Accounts\",\n      \"8675 \u2013 Deposits with Reserve Bank\",\n      \"2071 \u2013 Pension and other Retirement Benefits\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 2071 \u2013 Pension and other Retirement Benefits<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.11.1(ii)<\/b> requires the amount paid to such pensioners to be debited to \\\"the major head '2071 - Pension and other Retirement Benefits; 01 Civil'\\\", and the amount paid to Central Freedom Fighters to the head for Social Security and Welfare under the Swatantrata Sainik Samman Pension Scheme. The suspense and deposit heads named in the traps are operated for contra credit and its subsequent clearance.\"\n  },\n  {\n    \"id\": 774,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Arrange the following accounting steps in the correct order where pension is paid through authorised banks:<br>1. Check of the electronic scrolls with reference to the Central Data Bank<br>2. Debit of the amount paid to the final head of account for pensions<br>3. Contra credit to the Public or Private sector bank suspense head<br>4. Clearance of the suspense head by minus credit, with credit to the Deposits with Reserve Bank head, on receipt of the put through\",\n    \"options\": [\n      \"1 - 3 - 2 - 4\",\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.11.1(ii)<\/b> fixes the sequence. After the necessary check of scrolls the amount paid is debited to the final heads, and \\\"Contra credit will be afforded to the major head 8658 Public\/Private sector bank suspense head. When the Put Through is received from RBI, the suspense head will be cleared by minus credit to 8658 Suspense Account and credit afforded to '8675-Deposits with Reserve Bank: 101 - Central Civil'.\\\"\"\n  },\n  {\n    \"id\": 775,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The amount of pension paid at treasury counters is initially debited in the State Section of the Treasury Accounts under the head:\",\n    \"options\": [\n      \"2071 \u2013 Pension and other Retirement Benefits, Civil section\",\n      \"8670 \u2013 Cheques and Bills, Pay and Accounts Office cheques\",\n      \"8675 \u2013 Deposits with Reserve Bank, Central Civil\",\n      \"8658 \u2013 Pay and Accounts Office Suspense\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 8658 \u2013 Pay and Accounts Office Suspense<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.11.2<\/b> provides that such amounts \\\"will initially be debited in the 'State Section' of Treasury Accounts under the head '8658 Suspense Accounts; 101- PAO Suspense-Transactions adjustable by Pay and Accounts Officer - CPAO.\\\" On receipt of the treasury accounts \\\"the State AG will book the expenditure in State Section of his accounts under the above suspense head.\\\" On receipt of the treasury accounts \\\"the State AG will book the expenditure in State Section of his accounts under the above suspense head\\\", and raises a monthly debit claim against the apex pension office.\"\n  },\n  {\n    \"id\": 776,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding settlement of pension paid at treasury counters:<br>1. The State Accountant General raises a debit claim on a monthly basis, duly supported by schedules of payment in the prescribed form.<br>2. The claim is settled by cheque or demand draft.<br>3. The Treasury Offices send the paid vouchers directly to the Central Pension Accounts Office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.11.2<\/b> supports the first two limbs. The third limb omits an intermediate stage, since \\\"The Treasury Offices will send the paid vouchers through concerned AG to the CPAO.\\\" On receipt of the claim that Office \\\"will conduct prima facie checks to ensure that all pension vouchers relate to it\\\", before incorporating the details in its Register of Inward Claims. On receipt of the claim that Office \\\"will conduct prima facie checks to ensure that all pension vouchers relate to it\\\", before incorporating the details in its Register of Inward Claims.\"\n  },\n  {\n    \"id\": 777,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following steps taken by the Central Pension Accounts Office on receipt of a claim from the State Accountant General:<br>1. Incorporation of the details in the Register of Inward Claims, the first seven columns being filled up through the computer system.<br>2. Preparation of a voucher for making payment to the Accountant General by debiting the amount to the final heads of account.<br>3. Contra credit to the Major Head for Cheques and Bills under the minor head for Pay and Accounts Office cheques.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 7.11.2<\/b>. The cheque, with a forwarding letter in Form CAM-54, is thereafter sent to the Accountant General concerned, and \\\"The balance under the head 'PAO cheques' will be cleared by the CPAO subsequently on receipt of payment scroll from the bank.\\\" The cheque, with a forwarding letter in Form CAM-54, is thereafter sent to the Accountant General concerned, the balance under the cheque head being cleared on receipt of the payment scroll from the bank.\"\n  },\n  {\n    \"id\": 778,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"For Central Government civil pensioners availing the facility of drawing pension at the treasury counters of the Accountant General (Accounts and Entitlement), West Bengal, the accounting procedure prescribed follows:\",\n    \"options\": [\n      \"that prescribed for payments through authorised banks\",\n      \"that prescribed for payment of pension at the Pay and Accounts Office\",\n      \"a separate procedure laid down by the Comptroller and Auditor General\",\n      \"that prescribed for payments at treasury counters generally\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - that prescribed for payments at treasury counters generally<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 7.11.2<\/b> provides that for such pensioners \\\"the accounting procedure will be the same as mentioned in Para 7.11.2 above\\\", that is, initial debit to the suspense head in the State Section, a monthly debit claim by the Accountant General supported by schedules of payment, and settlement by cheque or demand draft against the final heads of account. That is, initial debit to the suspense head in the State Section, a monthly debit claim by the Accountant General supported by schedules of payment, and settlement by cheque or demand draft against the final heads.\"\n  },\n  {\n    \"id\": 779,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding accounting of pensions to retired High Court Judges:<br>1. The claim for reimbursement of such pension may conveniently be combined with other claims in respect of Central Civil pensioners.<br>2. Such pensions are drawn through authorised banks and through treasuries.<br>3. The schedules of payment sent in support of the debit claims are to be prominently marked as relating to pension to High Court Judges.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.12.1<\/b> supports the second and third limbs, the procedure for payments through banks following <b>Para 7.11.1<\/b> and that for treasury counters following <b>Para 7.11.2<\/b>. The first limb reverses the express direction that \\\"The claim for reimbursement of pension paid to retired High court Judges shall be raised separate from other claims in respect of pensions paid to Central (Civil) pensioners.\\\" The claim for reimbursement of such pension \\\"shall be raised separate from other claims in respect of pensions paid to Central (Civil) pensioners.\\\"\"\n  },\n  {\n    \"id\": 780,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The charges for the payment of pension to retired High Court Judges are borne by the respective State Governments by virtue of:\",\n    \"options\": [\n      \"Article 229(3) of the Constitution\",\n      \"Article 112(3)(d) of the Constitution\",\n      \"Article 202(3)(e) of the Constitution\",\n      \"Article 290 of the Constitution\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - Article 290 of the Constitution<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.12.2<\/b> provides that \\\"In terms of Article 290 of the Constitution of India, the charges for the payment of pension to the retired High Court Judges are to be borne by the respective State Governments.\\\" The Central Pension Accounts Office accordingly segregates the scrolls, schedules of payment and vouchers State-wise after reimbursing the banks and the claims received from the State Accountant General.\"\n  },\n  {\n    \"id\": 781,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding recovery of the amount of pension paid to High Court Judges:<br>1. Reimbursement of the amount so recovered is claimed by crediting the suspense head for transactions adjustable by the Accountant General.<br>2. After reimbursement, the scrolls, schedules of payment and vouchers are segregated State-wise.<br>3. The Central Pension Accounts Office generates monthly and quarterly statements, the figures being reconciled on a monthly basis.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.12.2<\/b> supports the second and third limbs. The first limb reverses the side of the entry, since that Office claims reimbursement \\\"by debiting the same to the head '8658 Suspense Accounts' \u2013 PAO Suspense - Transactions adjustable by A.G. \u2026\u2026\u2026\u2026\u2026.. '.\\\" Contra credit is afforded to the minor head \\\"'106 \u2013 Pensionary Charge' in respect of the High Court Judges recovered from State Governments' under major head '0071 Contributions and Recoveries towards Pension and other Retirement Benefits'.\\\"\"\n  },\n  {\n    \"id\": 782,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following periodicities at which the Central Pension Accounts Office raises an Outward Claim against the Accountant General concerned in respect of pension to High Court Judges:<br>1. At monthly intervals, in respect of transactions relating to the month of March<br>2. Quarterly, for the quarters ending June, September and December<br>3. Monthly, for the months of January and February<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.12.2<\/b> supports the second and third limbs. The first limb lengthens the interval, since \\\"In respect of transactions relating to the month of March, the debit shall be raised on weekly intervals against the A.G. concerned\\\", and \\\"In case of transactions arising on or after 25th March, telegraphic advices shall be sent to the A.G. concerned.\\\" The interval tightens as the year end approaches. Contra credit is afforded to the minor head \\\"'106 \u2013 Pensionary Charge' in respect of the High Court Judges recovered from State Governments' under major head '0071'.\\\"\"\n  },\n  {\n    \"id\": 783,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"On receipt of the cheque or demand draft from the Accountant General in settlement of a claim relating to pension to High Court Judges, the debit under the suspense head is cleared by the Central Pension Accounts Office:\",\n    \"options\": [\n      \"on remittance of the instrument to the bank with the challan\",\n      \"on the note being kept in the prescribed statement\",\n      \"on reconciliation of the monthly and quarterly statements\",\n      \"on receipt of the Receipt Scroll from the bank\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - on receipt of the Receipt Scroll from the bank<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.12.2<\/b> provides that a note is kept in the prescribed statement, that \\\"The cheque\/demand draft will be remitted to bank along with the challan\\\", and that \\\"On receipt of Receipt Scroll from the bank, the CPAO will clear the debit under to '8658 Suspense Account - PAO Suspense- transactions adjustable by A.G. \u2026\u2026\u2026\u2026\u2026. '.\\\" The clearance therefore awaits the bank's confirmation of the credit.\"\n  },\n  {\n    \"id\": 784,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Payment of Defence pensions in Nepal is made by the Military Attach\u00e9 of the Indian Embassy at Kathmandu on the basis of authority from:\",\n    \"options\": [\n      \"the Central Pension Accounts Office\",\n      \"the Principal Chief Controller of Accounts, Ministry of External Affairs\",\n      \"the Pay and Accounts Officer, Assam Rifles\",\n      \"the Principal Controller of Defence Accounts (Pensions), Prayagraj\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Principal Controller of Defence Accounts (Pensions), Prayagraj<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.13.1(A)<\/b> provides for such payment on that authority, the expenditure being booked \\\"under the head '8658 - Suspense Accounts- PAO Suspense- Transactions adjustable by Pr. Chief Controller of Defence Accounts (Pensions) Prayagraj and included in the monthly cash account of the Embassy to be rendered to the Pr.CCA, MEA.\\\" The schedule with supporting vouchers goes directly to that Controller for adjustment to the final head.\"\n  },\n  {\n    \"id\": 785,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding payment of Defence pensions in Nepal:<br>1. The Principal Controller of Defence Accounts (Pensions) accepts debits only for pension payments and not for any other class of payment.<br>2. The schedule with supporting vouchers is sent directly to the Principal Controller of Defence Accounts (Pensions) by the Military Attach\u00e9.<br>3. A copy of the schedule is attached by the Embassy to its cash account, to enable the Principal Chief Controller of Accounts, Ministry of External Affairs, to effect monetary settlement.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.13.1(A)<\/b> supports the second and third limbs. The first limb reverses the <b>Note<\/b> below it, which records that \\\"The PCDA (Pension) Prayagraj will also accept debits for payments other than pensions based on authorities issued by various Controllers of Defence Accounts.\\\" The adjustment to the final head is made in that Controller's books on receipt of the schedule. The expenditure is booked under the suspense head for transactions adjustable by that Controller \\\"and included in the monthly cash account of the Embassy to be rendered to the Pr.CCA, MEA.\\\"\"\n  },\n  {\n    \"id\": 786,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following steps in the payment of pension and gratuity to personnel of the Assam Rifles residing in Nepal:<br>1. The Pay and Accounts Officer, Assam Rifles, forwards the Pension Payment Orders under Special Seal Authority to the Central Pension Accounts Office.<br>2. That Office, after creating master data, forwards them under Special Seal Authority direct to the Mission at Kathmandu.<br>3. On every change in the incumbency of the Pay and Accounts Officer in that Office, the specimen signature is routed through the Principal Chief Controller of Accounts, Ministry of External Affairs.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.13.1(B)(i)<\/b> supports the first two limbs. The third limb generalises what the provision confines to the first occasion, since the specimen signature and the impression of the Special Seal are so routed \\\"for the first time\\\", and thereafter \\\"in the event of the change in the incumbency, the specimen signature of the new officer will be sent duly attested by the relieving officer.\\\" That Office creates the master data before forwarding the Orders, so that the Mission may make payment on the strength of the Special Seal Authority alone.\"\n  },\n  {\n    \"id\": 787,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Payment of pension to ex-servicemen of the Assam Rifles through the sub-post office at Vijaynagar in Arunachal Pradesh is permitted, the debit on that account being passed on by the Director of Postal Accounts to:\",\n    \"options\": [\n      \"the Principal Controller of Defence Accounts (Pensions), Prayagraj\",\n      \"the Pay and Accounts Officer, Assam Rifles, Shillong\",\n      \"the Central Pension Accounts Office\",\n      \"the Principal Chief Controller of Accounts, Ministry of External Affairs\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Pay and Accounts Officer, Assam Rifles, Shillong<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 7.13.1(B)(i)<\/b> permits such payment \\\"as a special case\\\", the debit being passed on to that officer, \\\"who after reimbursing the same will debit it to the final head of account in his books.\\\" The arrangement is thus complete within the Ministry of Home Affairs accounting circle, without recourse to the Mission at Kathmandu. The Mission at Kathmandu is not involved in this arrangement, which is complete within the Ministry of Home Affairs accounting circle.\"\n  },\n  {\n    \"id\": 788,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding pension and gratuity payments made in Nepal on behalf of Central Government Departments:<br>1. Such payments are adjusted to the final head of account under the Major Head for Pension and other retirement benefits in the books of the Principal Chief Controller of Accounts, Ministry of External Affairs.<br>2. The vouchers, along with certified lists of payments, are sent by that officer to the Central Pension Accounts Office.<br>3. Those vouchers are required for post check and record in that Office and for production to Statutory Audit Parties.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 7.13.1(B)<\/b>, clauses (iii) and (iv), which cover Assam Rifles personnel as well as other Central Government Department pensioners. Clause (v) extends the same procedure to \\\"payments that are continuing on pension payment orders issued under Special Seal by erstwhile AG, Central Revenues prior to Departmentalization of Union Govt. (Civil) Accounts.\\\" The Orders themselves reach the Mission through that Office, which creates the Central Data Bank before forwarding them (<b>Para 7.13.1(B)(ii)<\/b>).\"\n  },\n  {\n    \"id\": 789,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Pension Payment Orders issued by a State Accountant General in respect of State Government pensioners residing in Nepal are routed to the Mission at Kathmandu through:\",\n    \"options\": [\n      \"the Principal Controller of Defence Accounts (Pensions), Prayagraj\",\n      \"the Principal Chief Controller of Accounts of that Ministry\",\n      \"the Central Pension Accounts Office\",\n      \"the Pay and Accounts Officer, Department of Economic Affairs\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Principal Chief Controller of Accounts of that Ministry<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.13.1(C)<\/b> provides for such routing \\\"for arranging payment.\\\" Vouchers relating to such payments, received with the monthly cash account from the Mission, \\\"will be accounted for under '8658 - Suspense Accounts - PAO Suspense- Transactions adjustable by State A.G. and forwarded to the State AG concerned for obtaining reimbursement.\\\" Reimbursement is thereafter obtained from the State Accountant General, to whom the vouchers are forwarded along with the debit.\"\n  },\n  {\n    \"id\": 790,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding payment of pension to Central Civil Pensioners in Sikkim:<br>1. Such pension is disbursed only through the State Bank of India, Sikkim.<br>2. The Finance Department of the Government of Sikkim continues to make payment of pension to the existing Central Civil Pensioners.<br>3. That Department claims reimbursement from the Central Pension Accounts Office, duly supported by relevant vouchers and other documents.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Paras 7.14.1 and 7.14.2<\/b>, the detailed procedure in the first case being \\\"the same as outlined in para 7.5 above.\\\" On receipt of the claim and after necessary scrutiny, that Office \\\"will reimburse the amount by Demand draft\/ cheque drawn in favour of Secretary, Finance Department, Govt. of Sikkim, Gangtok, and account for the debit under the final head of account.\\\"\"\n  },\n  {\n    \"id\": 791,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Payment of pension in India on behalf of foreign Governments is made to Indian nationals falling in classes which number:\",\n    \"options\": [\n      \"five\",\n      \"four\",\n      \"two\",\n      \"three\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - four<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.1<\/b> classifies such payments into four classes, namely \\\"Burma (Myanmar) Civilian Pensioners and Family Pensioners; Singapore Pensioners; Sri Lanka Pensioners; and Pakistan Civil Pensioners and Family Pensioners.\\\" Each carries its own procedure, the first turning on the Accountant General of the State, the second and third on the Pay and Accounts Officer, Department of Economic Affairs, and the fourth on the Pay and Accounts Officer (Pension and Miscellaneous). The classification governs which office issues the sanction, which office makes the payment, and against which head the transitory debit is raised.\"\n  },\n  {\n    \"id\": 792,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"In the case of Burma (Myanmar) Government pensioners who are Indian nationals, the necessary sanction and Pension Payment Order are issued by:\",\n    \"options\": [\n      \"the Central Pension Accounts Office\",\n      \"the Accountant General, Burma\",\n      \"the Pay and Accounts Officer, Department of Economic Affairs\",\n      \"the Accountant General of the State where the pensioner intends to receive his pension\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Accountant General, Burma<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.2<\/b> provides that they are issued by that authority \\\"and sent to the AG of the state where the pensioner intends to receive his pension. The pensioners will draw their pension from the Treasury offices concerned.\\\" The State Accountant General is thus the recipient of the Order and the disbursing authority's controlling office, not the issuing authority. The State Accountant General thereafter \\\"will send a debit claim to the AG, Burma, duly supported by paid vouchers\\\", with a simultaneous advice to the Central Accounts Section of the Reserve Bank.\"\n  },\n  {\n    \"id\": 793,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Expenditure on pension paid to Burma Government pensioners is debited by the State Accountant General against the Major Head:\",\n    \"options\": [\n      \"0071 \u2013 Contributions and Recoveries towards Pension\",\n      \"8679 \u2013 Accounts with Governments of Other Countries\",\n      \"8658 \u2013 Suspense Accounts, Pay and Accounts Office Suspense\",\n      \"2071 \u2013 Pension and other Retirement Benefits\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 8679 \u2013 Accounts with Governments of Other Countries<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.2<\/b> requires that officer to debit the expenditure \\\"against the major head '8679 - Accounts with Governments of Other Countries -Government of Burma'.\\\" He sends a debit claim to the Accountant General, Burma, duly supported by paid vouchers, and \\\"Simultaneously he will also send necessary advice to the RBI, Central Accounts Section, Nagpur, for obtaining necessary reimbursement from the foreign Government.\\\"\"\n  },\n  {\n    \"id\": 794,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding amendments to the Pension Payment Orders of Burma Civilian Pensioners:<br>1. Where they draw their pension from treasuries located under his jurisdiction, the State Accountant General issues the necessary amendments.<br>2. Where they draw their pension from treasuries located in Union Territories, the Pay and Accounts Officer, Department of Economic Affairs, New Delhi undertakes that work.<br>3. In both cases the amendments are routed through the Central Pension Accounts Office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.2<\/b> supports the first two limbs and contradicts the third, that Office having no part in these payments. The Union Territory stream instead runs to the Pay and Accounts Officer (Foreign claims), Department of Economic Affairs, against whom the Accountant General or the Pay and Accounts Officer of the Union Territory raises the necessary debit. The State Accountant General is responsible \\\"for issuing necessary amendment to the Pension Payment Orders in the cases where the Burma Civilian Pensioners\/Family Pensioners are drawing their pensions from treasuries located under their jurisdiction.\\\" Payments in Union Territories run instead to the Pay and Accounts Officer (Foreign claims) of that Department, against whom the necessary debit is raised.\"\n  },\n  {\n    \"id\": 795,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Arrange the following steps in the correct order where a Burma Government pensioner draws pension from a Treasury office in a Union Territory:<br>1. Raising of the necessary debit against the Pay and Accounts Officer (Foreign claims), Department of Economic Affairs<br>2. Reimbursement to the Accountant General or Pay and Accounts Officer of the Union Territory, by debit to the transitory head for Accounts with Governments of Other Countries<br>3. Despatch of an advice to the Central Accounts Section of the Reserve Bank for obtaining reimbursement from the foreign Government<br>4. Clearance of the debit lying under that transitory head on receipt of the advice of reimbursement\",\n    \"options\": [\n      \"1 - 3 - 2 - 4\",\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.2<\/b> fixes the sequence. The Accountant General or Pay and Accounts Officer of the Union Territory \\\"will raise necessary debit against the Pay and Accounts Officer (Foreign claims), DEA, New Delhi\\\", who after reimbursing them by debit to the transitory head \\\"will send an advice to the RBI, Central Accounts Section, Nagpur, for obtaining necessary reimbursement from the foreign Government\\\", and will clear the debit \\\"on receipt of advice of reimbursement from the RBI, CAS, Nagpur.\\\"\"\n  },\n  {\n    \"id\": 796,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The ad-hoc ex-gratia allowance and relief on pension sanctioned to mitigate the hardship of Burma Civilian pensioners is sanctioned by:\",\n    \"options\": [\n      \"the Accountant General, Burma\",\n      \"the Accountant General in whose jurisdiction the pension was received\",\n      \"the Pay and Accounts Officer, Department of Economic Affairs\",\n      \"the Central Pension Accounts Office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Accountant General in whose jurisdiction the pension was received<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.2<\/b> provides that such allowance, admissible as to Central Government pensioners \\\"with effect from 1.6.87\\\", is sanctioned by that officer. \\\"The extra liability on this account will be debited by the State AG in State Section of his account under the head '8658 Suspense Accounts' and settled with the Pay and Accounts Officer, CPAO, in terms of Article 5.17 of Account Code for AG.\\\" The relief was sanctioned \\\"In order to mitigate the hardship of the Burma Civilian pensioners\/ family pensioners\\\", and is admissible as to Central Government pensioners.\"\n  },\n  {\n    \"id\": 797,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding sanctions and Pension Payment Orders in respect of Singapore and Sri Lanka Pensioners:<br>1. They are communicated by the foreign Governments to the Pay and Accounts Officer, Department of Economic Affairs.<br>2. They show the amount of basic pension and any other relief both in foreign currency and in Indian currency with the rate of exchange applicable.<br>3. A copy is sent to the Central Pension Accounts Office for creation of master data.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.3<\/b> supports the first two limbs. The third limb names an office which has no part in these payments, the copy being sent \\\"to the AG or Pay and Accounts Officer (where the accounts have been departmentalized), as the case may be, of the State\/Union Territory in whose jurisdiction the pensioner is residing and intends to draw pension.\\\" The Special Seal Authority is issued to the Accountant General or Pay and Accounts Officer concerned, with a copy to the foreign Government as well as to the pensioners.\"\n  },\n  {\n    \"id\": 798,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Reimbursement by a foreign Government in respect of Singapore and Sri Lanka Pensioners is made by demand draft in favour of the Pay and Accounts Officer, Department of Economic Affairs, and the transitory head is cleared:\",\n    \"options\": [\n      \"on issue of the Special Seal Authority to the Accountant General\",\n      \"when the credit for the demand draft appears in the bank scroll\",\n      \"on despatch of the claim supported by the paid vouchers\",\n      \"on receipt of the demand draft in that office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - when the credit for the demand draft appears in the bank scroll<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.3<\/b> provides that \\\"The head '8679 Accounts with Governments of other Countries is cleared when the credit on account of the demand draft appears in the bank scroll.\\\" The foreign Government makes the reimbursement \\\"after exercising necessary checks\\\", the claim having been preferred against it duly supported by the paid vouchers. The claim is preferred against the foreign Government \\\"duly supported by the paid vouchers\\\", the reimbursement being made in favour of that officer.\"\n  },\n  {\n    \"id\": 799,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"In fresh cases of Singapore and Sri Lanka Pensioners arising in future, the Pay and Accounts Officer, Department of Economic Affairs is to arrange payment:\",\n    \"options\": [\n      \"through the treasury office nearest to the pensioner's residence\",\n      \"directly by crossed cheque or bank draft, on receipt of a pre-receipted bill\",\n      \"through the Accountant General of the State in which the pensioner resides\",\n      \"through the Central Pension Processing Centre of an authorised bank\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - directly by crossed cheque or bank draft, on receipt of a pre-receipted bill<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.3<\/b> closes with the direction that \\\"In fresh cases arising in future, the Pay and Accounts Officer, Department of Economic Affairs will arrange to make payment of such pensions directly by crossed cheque or bank draft on receipt of a pre-receipted bill.\\\" The route through the Accountant General and the treasury survives only for the existing cases described earlier in that paragraph.\"\n  },\n  {\n    \"id\": 800,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Pensions under the Indo-Pakistan Provisional Pension Payment Scheme are sanctioned by the officer in charge of:\",\n    \"options\": [\n      \"the Department of Economic Affairs, Ministry of Finance\",\n      \"the Central Claims Organisation under the Rehabilitation Division\",\n      \"the Pay and Accounts Office (Pension and Miscellaneous), Ministry of Home Affairs\",\n      \"the Settlement Commissioner, Rehabilitation Division\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Central Claims Organisation under the Rehabilitation Division<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.4(i)<\/b> provides that such pensions are sanctioned by that officer, \\\"(previously Ministry\/Department of Rehabilitation). Based on such sanctions, the Pay and Accounts Officer (Pension & Misc.) will authorize the State AG concerned to make payment after due verification of the identity of the person.\\\" The Settlement Commissioner acts in a different class of case, namely ex-gratia family pension where no details of the issuing authority are available.\"\n  },\n  {\n    \"id\": 801,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following steps under the Indo-Pakistan Provisional Pension Payment Scheme:<br>1. The State Accountant General makes payment by debiting the Pay and Accounts Office Suspense head.<br>2. He prefers an outward claim, duly supported by the paid vouchers, to the Pay and Accounts Officer (Pension and Miscellaneous).<br>3. That officer reimburses the claim by debit to the head for Accounts with Governments of other Countries and eventually raises a debit against the foreign government.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 7.15.4(i)<\/b>, the head being \\\"'8679- Accounts with Governments of other Countries - payment on behalf of Pakistan\/transactions on behalf of Bangladesh'.\\\" The suspense head \\\"would be cleared on receipt of reimbursement from the foreign government concerned\\\", the whole arrangement covering Pakistan including Bangladesh. The whole arrangement covers \\\"Pakistan (including Bangladesh) Civil Pensioners\/Family Pensioners\\\", the identity of the person being verified before payment is authorised.\"\n  },\n  {\n    \"id\": 802,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The ad-hoc payment scheme of the Department of Rehabilitation covers Government pensioners and pensioners of former princely states and local bodies who migrated to India from West Pakistan:\",\n    \"options\": [\n      \"at any time after the partition of the country\",\n      \"after the 31st November, 1960 and before the 1st April, 1967\",\n      \"before the 31st November, 1960\",\n      \"after the 1st April, 1967\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - after the 31st November, 1960 and before the 1st April, 1967<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.4(ii)<\/b> confines the scheme to that period, the Government of India having sanctioned \\\"provisional payment of pension till an agreement is reached with Government of Pakistan for acceptance of the liability\/ transfer of their pension to India.\\\" The pension is authorised by the Ad-hoc Committee in the Central Claims Organisation to the Pay and Accounts Officer (Pension and Miscellaneous). Provisional payment was sanctioned \\\"till an agreement is reached with Government of Pakistan for acceptance of the liability\/ transfer of their pension to India.\\\"\"\n  },\n  {\n    \"id\": 803,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the ad-hoc payment scheme of the Department of Rehabilitation:<br>1. The Pay and Accounts Officer (Pension and Miscellaneous) arranges payment through the Accountant General of the State where the applicant desires payment.<br>2. That officer debits the payments to the head for Accounts with Governments of Other Countries in respect of Pakistan.<br>3. Reimbursement of claims under the scheme is obtained from the Government of Pakistan under a subsisting agreement.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.4(ii)<\/b> supports the first two limbs. The third limb assumes an agreement which does not exist, since \\\"At present there is no agreement with the Government of Pakistan for reimbursement of claims under the Ad-hoc payment scheme. Payment made in such cases will be centralised in the books of Pay and Accounts Officer (Pension & Misc.) till an agreement is reached.\\\"\"\n  },\n  {\n    \"id\": 804,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Where an Accountant General's office had issued the original Pension Payment Order, ex-gratia family pension may be sanctioned on an affidavit of the claimant on plain paper supported by:\",\n    \"options\": [\n      \"a succession certificate obtained from a competent Court\",\n      \"any two documents acceptable to the Head of the Department or Pension Sanctioning Authority\",\n      \"a certificate of the Settlement Commissioner, Rehabilitation Division\",\n      \"the descriptive roll furnished by the Officer in charge (Claims)\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - any two documents acceptable to the Head of the Department or Pension Sanctioning Authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.4<\/b> permits sanction on \\\"a. Succession certificate from a Court, or b. Affidavit shown before a Magistrate, or c. Affidavit of the claimant on a plain paper supported by any two documents which may be acceptable to the Head of the Department\/Pension Sanctioning Authority.\\\" The three routes are alternatives, so a succession certificate is not required where the third route is adopted. Sanction on one of these bases became necessary because \\\"There was no scheme of Family Pension at the time of the partition of the Country.\\\"\"\n  },\n  {\n    \"id\": 805,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Where no details of the authority which issued the original Pension Payment Order are available, the responsibility for processing cases for payment of ex-gratia family pension rests with:\",\n    \"options\": [\n      \"the Central Claims Organisation\",\n      \"the Settlement Commissioner, Rehabilitation Division\",\n      \"the Accountant General of the State in which the claimant resides\",\n      \"the Pay and Accounts Officer (Pension and Miscellaneous)\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Settlement Commissioner, Rehabilitation Division<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.4<\/b> provides that in such cases \\\"it will be the responsibility of the Settlement Commissioner, Rehabilitation Division, to process the cases for payment of ex-gratia family pension. On the basis of the sanctions received from the Settlement Commissioner, the PPO will be issued by the PAO (Pension and Misc.), Ministry of Home Affairs, New Delhi.\\\" The extra liability is debited by the Accountant General to the suspense head and settled with the apex pension office.\"\n  },\n  {\n    \"id\": 806,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"In fresh cases of ex-gratia family pension arising in future, the first payment is to be made after proper verification on the basis of:\",\n    \"options\": [\n      \"the Special Seal Authority issued by the Accountant General\",\n      \"the descriptive roll received from the Officer in charge (Claims)\",\n      \"the succession certificate produced by the claimant\",\n      \"the affidavit sworn by the claimant before a competent Magistrate\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the descriptive roll received from the Officer in charge (Claims)<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.4<\/b> provides that in such cases the Pay and Accounts Officer (Pension and Miscellaneous) \\\"will arrange payment of such pensions by crossed cheque\/bank draft on receipt of pre-receipted bill from the beneficiary. The first payment in such cases will be made after proper verification on the basis of descriptive roll received from the Officer in charge (Claims) along with the sanction letter.\\\"\"\n  },\n  {\n    \"id\": 807,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the Indian Civil Service Family Pension Fund (Transferred):<br>1. The Government of the United Kingdom communicates the basic pension and graded relief admissible to such family pensioners.<br>2. The total expenditure involved is initially booked under the head for Accounts with Governments of other Countries.<br>3. Reimbursement is claimed from that Government after the close of the financial year through a Proforma Account, supported by the paid vouchers.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.5<\/b> supports the first two limbs, payment being arranged by the Pay and Accounts Officer, Department of Economic Affairs. The third limb adds a requirement the paragraph excludes, since the Proforma Account carries only \\\"the details of name of pensioner and payments made. No vouchers are required to be sent in support of the claim.\\\" The suspense head is cleared by minus debit when the credit appears in the bank scrolls.\"\n  },\n  {\n    \"id\": 808,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the Indian Civil Service Family Pension Fund (Un-transferred):<br>1. The sanctions in such cases are issued by the Ministry of Home Affairs.<br>2. Payment is made by the Pay and Accounts Officer, Department of Economic Affairs.<br>3. The Government of the United Kingdom pays both the basic pension and the graded relief on pension in such cases.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.6<\/b> supports the first two limbs. The third limb overstates the foreign Government's liability, since \\\"In respect of this category of Family Pension, the Govt. of U.K. pays only basic pension. The relief\/graded relief on pension in these cases are still lying under the Suspense head awaiting a decision in this regard.\\\" The relief and graded relief in this category \\\"are still lying under the Suspense head awaiting a decision in this regard.\\\"\"\n  },\n  {\n    \"id\": 809,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Payments under all the categories of the Indian Civil Service Family Pension Funds are required to be made:\",\n    \"options\": [\n      \"annually in advance, at the beginning of each financial year\",\n      \"quarterly in advance, for the quarters ending March, June, September and December\",\n      \"quarterly in arrears, for the quarters ending March, June, September and December\",\n      \"monthly in arrears, on receipt of a pre-receipted bill\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - quarterly in advance, for the quarters ending March, June, September and December<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.15.7<\/b> provides that \\\"In all these categories of ICS Family Pension Funds, payments will be made quarterly in advance i.e. for the quarters ending March, June, September and December.\\\" A sanction stating the amount admissible for the quarter is sent to the widow of the pensioner, \\\"and on receipt of duly pre-receipted bill from the family pensioner, payment will be made by means of demand draft.\\\"\"\n  },\n  {\n    \"id\": 810,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding awards for payment from the Compassionate Fund of the Government of India:<br>1. Such awards fall into two categories, namely lump sum payments and recurring payments made at quarterly intervals in arrears.<br>2. In the case of a lump sum award, payment is made by crossed cheque or bank draft to the beneficiary after proper identification.<br>3. The sanction in such cases is issued by the Ministry or Department with the concurrence of the Establishment Division of the Ministry of Finance.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Paras 7.16.1 and 7.16.2<\/b>. The bill in such a case \\\"will be submitted by the DDO in Form CAM-67, enclosing a descriptive roll of the beneficiary with the sanction\\\", and the expenditure is classified under the Major Head for Social Security and Welfare, under the sub-head for Payment from the Compassionate Fund. The expenditure is classified under \\\"major head '2235 \u2013 Social Security and Welfare - Other Social Security and Welfare Programmes - Other Programmes - Payment from the Compassionate Fund'.\\\"\"\n  },\n  {\n    \"id\": 811,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding recurring awards from the Compassionate Fund payable at quarterly intervals:<br>1. The Pay and Accounts Officer notes the sanction in a separate Register maintained in the prescribed Form.<br>2. At the time of the first payment, a descriptive roll of the beneficiary is sent along with the sanction.<br>3. Payment through a Public Sector Bank is permitted in such cases as an alternative to a crossed cheque.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.16.3<\/b> supports the first two limbs, the Register being Form CAM-25. The third limb reverses the closing words that \\\"The payment through Public Sector Bank is not permitted in these cases.\\\" Payment is made \\\"by crossed cheque\/bank draft to the beneficiary on the expiry of each quarter to which the payment relates, through submission of a pre-receipted bill in Form CAM-67.\\\"\"\n  },\n  {\n    \"id\": 812,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The pensionary payments, accounts, records and registers maintained in the Central Pension Processing Centres of Authorised Banks are open to audit by:\",\n    \"options\": [\n      \"the Internal Audit Wing of the Central Pension Accounts Office alone\",\n      \"the Internal Audit Wing of the Ministry from which the pensioner retired\",\n      \"the Head of the Accounting Organisation of the Ministry concerned\",\n      \"the Comptroller and Auditor General or any person appointed by Government\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Comptroller and Auditor General or any person appointed by Government<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.17(A)<\/b> makes them open to audit by that authority. Clause (B) adds that \\\"In addition to audit by C&AG, the CPAO will also undertake the Internal Audit of the CPPCs\\\", so the two audits are cumulative and not alternative, the apex pension office's Internal Audit Wing conducting its own audit of pensionary payments by the banks. That Wing checks the internal control mechanisms of the banks, the accuracy of disbursements and their reporting, the grievance redressal mechanism and compliance with Government instructions.\"\n  },\n  {\n    \"id\": 813,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The audit of pensionary payments by Authorised Banks conducted by the Internal Audit Wing of the Central Pension Accounts Office extends to the existence and functioning of:\",\n    \"options\": [\n      \"the secured file transfer protocol server of the bank\",\n      \"the core banking solution of the pension paying branch\",\n      \"the grievance redressal mechanism for pensioners\",\n      \"the know your customer verification process of the bank\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the grievance redressal mechanism for pensioners<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.17(B)<\/b> requires that Wing to check \\\"The Internal Controls Mechanisms of the Banks; The accuracy and correctness of pension disbursements by the Banks and its reporting and accounting; Existence of the grievance redressal mechanism for pensioners and its functioning; Whether various instructions issued by the Government from time to time are being followed or not.\\\" That audit is undertaken in addition to audit by the statutory audit authority. Its other checks cover the internal control mechanisms of the banks, the accuracy and correctness of disbursements and their reporting and accounting, and compliance with Government instructions.\"\n  },\n  {\n    \"id\": 814,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding payment of arrears of pension due to delayed finalisation of pension cases:<br>1. Such arrears are to be paid to the pensioners by the Pay and Accounts Offices.<br>2. Only the future monthly pensions payable are authorised to the Banks by transmitting the Pension Payment Orders to the Central Pension Accounts Office.<br>3. The details of the arrears paid and the month of commencement need not be shown in the Order.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.18(a)<\/b> supports the first two limbs. The third limb reverses the closing direction, namely that \\\"The details of the arrear of Pension paid by the PAO and Month of commencement may invariably be mentioned in the PPO while forwarding the PPO to CPAO by the PAO for arranging payment of pension.\\\" The same requirement attaches where the pensioner dies before the Order is forwarded (<b>Para 7.18(b)<\/b>).\"\n  },\n  {\n    \"id\": 815,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding arrears not credited on account of late submission of the prescribed certificate, where they relate to a period of less than three years:<br>1. They may be paid by the Central Pension Processing Centre of the authorised bank.<br>2. Payment requires the specific orders of the Manager or Officer in charge of the bank, who releases it subject to verification of the bonafide of the claim.<br>3. Such payments are to be mentioned prominently in the payment scrolls, quoting particulars of the latest relevant half yearly returns through which non-drawal had been reported.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 7.18(c)<\/b>, which applies where the arrears relate to routine matters \\\"which do not require detailed examination with reference to the files of PAOs.\\\" It must also be ensured \\\"that no double payment\/over payment is made by the paying branch.\\\" The bank must also ensure \\\"that no double payment\/over payment is made by the paying branch.\\\"\"\n  },\n  {\n    \"id\": 816,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following steps where pension has not been credited to the account of the pensioner for a period of three years and above:<br>1. The disburser's portion of the Pension Payment Order is returned to the Central Pension Accounts Office by the Central Pension Processing Centre, with a suitable endorsement.<br>2. That endorsement specifies the date up to which the pension was credited in the pensioner's account.<br>3. Payment of arrears in such cases may be released by the Manager of the bank subject to verification of the bonafide of the claim.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.18(d)<\/b> supports the first two limbs, that Office forwarding the Order to the issuing authority for updating of its record. The third limb imports the procedure for shorter arrears, since here \\\"Payment of arrears in such cases as also payment of current pension will be made by the CPPC on receipt of PPO with a sanction of the competent authority through the CPAO.\\\" Such payments \\\"will also be mentioned prominently in the e-payment scrolls\\\", as in the case of arrears relating to a shorter period.\"\n  },\n  {\n    \"id\": 817,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"On the death of a pensioner, pension is to be drawn:\",\n    \"options\": [\n      \"up to the end of the month in which the death occurs\",\n      \"up to the date on which the death certificate is received\",\n      \"for the day of death, irrespective of the time of death\",\n      \"up to the day preceding the day of death\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - for the day of death, irrespective of the time of death<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.18(e)<\/b> provides that \\\"Pension shall be drawn for the day of pensioner's death irrespective of the time of the death.\\\" On receipt of the death certificate the Central Pension Processing Centre \\\"will work out the amount of arrears due to the deceased or over-payments, if any, made to him\\\", and will act at once to recover any overpayment in terms of the undertaking obtained from the pensioner before retirement.\"\n  },\n  {\n    \"id\": 818,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Recovery of an overpayment from the account of a deceased pensioner is effected in terms of:\",\n    \"options\": [\n      \"the indemnity bond executed at the time of the first credit of pension\",\n      \"the sanction of the competent authority obtained through the Central Pension Accounts Office\",\n      \"the undertaking obtained from the pensioner before his retirement\",\n      \"a fresh undertaking obtained from the nominee before release of arrears\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the undertaking obtained from the pensioner before his retirement<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.18(e)<\/b> requires the Centre to \\\"take action immediately to recover the overpayment from the deceased's account in terms of the undertaking obtained from the pensioner before his\/her retirement i.e. at the time of submission of pension papers to the Head of the Office.\\\" That undertaking is submitted on the designated portal, the retiree undertaking to refund any amount to which he is not entitled (<b>Para 7.3.2<\/b>).\"\n  },\n  {\n    \"id\": 819,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following steps where a pensioner dies and a valid nomination exists:<br>1. The Central Pension Processing Centre enters the date of death in the disburser's portion of the Order and retains the information on its database with a suitable audit trail.<br>2. An entry for the date of death is made in the pensioner's half by the Pension Account Holding Branch.<br>3. The pensioner's half is returned to the nominee only where family pension stands authorised through the same Order.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 7.18(e)(i)<\/b>. Otherwise the pensioner's half \\\"will be returned by CPPC to CPAO along with the disburser's half\\\", that Office updating its record and transmitting both halves \\\"to the PAO\/AG who had issued the PPO for similar action and record.\\\" That Office updates its record and transmits both halves \\\"to the PAO\/AG who had issued the PPO for similar action and record.\\\"\"\n  },\n  {\n    \"id\": 820,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following steps for payment of arrears to a nominee of a deceased pensioner:<br>1. The nominee applies to the Pension Account Holding Branch along with the pensioner's half of the Order showing the period of arrears.<br>2. That Branch verifies that the payment is actually due to the deceased pensioner and the particulars of the nominee as given in the nomination.<br>3. That Branch itself credits the account of the claimant without reference to the Central Pension Processing Centre.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.18(e)(i)<\/b> supports the first two limbs. The third limb bypasses the Centre, whereas the Branch \\\"will intimate the CPPC along with pensioners' portion of PPO for making payment by crediting the account of the claimant.\\\" The provision applies mutatis mutandis where family pension ceases on the death or remarriage of the family pensioner or on attaining the prescribed maximum age. The provision applies mutatis mutandis where family pension ceases on the death or remarriage of the family pensioner, or on his attaining the maximum age prescribed.\"\n  },\n  {\n    \"id\": 821,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Where a pensioner expires without receiving the first payment and the account is a joint account, the bank should start paying family pension on receipt of:\",\n    \"options\": [\n      \"the sanction of the competent authority communicated through that Office\",\n      \"a succession certificate from a competent Court\",\n      \"the death certificate and an undertaking of recovery of excess payment\",\n      \"the death certificate and a fresh Pension Payment Order through the Central Pension Accounts Office\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the death certificate and an undertaking of recovery of excess payment<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.18(e)(iii)<\/b> provides that in such a case the bank should so act, adding that \\\"Otherwise, the surviving spouse has to open a fresh account for continuation of his\/her family pension.\\\" The requirement of the undertaking mirrors that obtained from the pensioner himself before retirement, and is directed to the recovery of any excess payment. Where there is no valid nomination, arrears are paid under the procedure prescribed by the Department of Pension and Pensioners' Welfare Office Memorandum dated 10.07.2013.\"\n  },\n  {\n    \"id\": 822,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding a pensioner who expires without receiving the commuted value of pension:<br>1. The commuted value may be paid as per the nomination.<br>2. Where there is no nomination, it is paid in the manner given in the Commutation of Pension Rules read with the Pension Rules.<br>3. Payment of death or retirement gratuity is, unless otherwise specified, covered under the Scheme for payment of pensions through banks.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.18(e)(iv)<\/b> supports the first two limbs, the reference being to \\\"Rule 7(2) of CCS (commutation of Pension) rules 1981 read with Rule 47(1) (b) of CCS pension Rules 2021.\\\" The third limb reverses the closing words, that \\\"Unless otherwise specified, payment of Death\/Retirement gratuity is not covered under the Scheme.\\\" The commuted value is otherwise \\\"paid as per nomination\\\", the residuary rules operating only in the absence of one.\"\n  },\n  {\n    \"id\": 823,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"A non-resident Indian pensioner who is unable to come to India for personal identification may be allowed pension on the basis of a certificate issued by:\",\n    \"options\": [\n      \"the Home Branch at which the pension account is held\",\n      \"the Pension Payment Order issuing authority through that Office\",\n      \"an authorised official of the Indian Embassy, High Commission or Consulate\",\n      \"the Central Pension Processing Centre of the authorised bank\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - an authorised official of the Indian Embassy, High Commission or Consulate<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.19(i)<\/b> permits such pensioners to be allowed pension on such a certificate \\\"in the country where the pensioner is residing. This certificate is to be issued on verification of Pensioner\/Family Pensioner on the basis of photograph pasted in the PPO or on the basis of photograph pasted on the Passport or any other such document.\\\" The bank credits the amount to a non-resident (ordinary) account maintained as per the provisions of Exchange Control. In the case of existing accounts, a pensioner who becomes non-resident intimates the Home Branch, which converts the account to a Non-Resident Ordinary Account (<b>Para 7.19(ii)<\/b>).\"\n  },\n  {\n    \"id\": 824,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Where an existing pensioner becomes a non-resident Indian, the course prescribed is that:\",\n    \"options\": [\n      \"the Central Pension Processing Centre converts the account on receipt of the annual life certificate\",\n      \"the Pension Payment Order is returned to the sanctioning authority for fresh authorisation\",\n      \"he intimates the fact to the Home Branch, which converts the account to a Non-Resident Ordinary Account\",\n      \"he closes the existing account and opens a fresh Non-Resident Ordinary Account\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - he intimates the fact to the Home Branch, which converts the account to a Non-Resident Ordinary Account<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.19(ii)<\/b> provides that \\\"the pensioner should intimate the fact that he has become Non-Resident Indian to the Home Branch in India and on receipt of the same the Home Branch in India should convert the account of the pensioner to Non-Resident Ordinary (NRO) Account.\\\" Return of the Order to the sanctioning authority is reserved for the case where the pensioner is unable to furnish the prescribed life certificate (<b>Para 7.19(viii)<\/b>).\"\n  },\n  {\n    \"id\": 825,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the life certificate to be furnished by a non-resident Indian pensioner:<br>1. It may be issued by an authorised official of the Embassy or High Commission of India, a Consul of an Indian Consulate, a Notary Public or an officer of an Indian Authorised Bank branch in the country of residence.<br>2. It is to be furnished once in a year, in November.<br>3. Where the pensioner is above eighty years of age, it is to be furnished twice in a year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.19(iii)<\/b> supports the first two limbs. The third limb changes the requirement, since for such a pensioner the certificate is furnished \\\"in October\\\" instead of November, the frequency remaining once a year. Such a pensioner must also furnish \\\"non-employment\/re-employment certificate, Remarriage \/Marriage certificate\\\" under clause (iv). The Centres \\\"will credit the amount of pension due every month to the Non-resident Ordinary Account of the pensioner\\\" under clause (v).\"\n  },\n  {\n    \"id\": 826,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding operation of the Non-Resident Ordinary Account of a pensioner:<br>1. Withdrawals from that account are governed by the instructions contained in the exchange control manual in force.<br>2. Pension credited to that account may be remitted to the pensioner outside India, either by direct remittance or by credit to his Non-Resident (External) Account.<br>3. A change in citizenship by a non-resident Indian pensioner extinguishes his entitlement to the pension.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.19<\/b> supports the first two limbs through clauses (vi) and (vii). The third limb reverses clause (ix), namely that \\\"The changes in the citizenship by any Non-Resident Indian pensioner will not affect his entitlement to the pension.\\\" Where such a pensioner cannot furnish the prescribed life certificate, the Centre returns his Order to the sanctioning authority through the apex pension office.\"\n  },\n  {\n    \"id\": 827,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the introduction of the National Pension System for Central Government employees:<br>1. It was introduced by a Notification of the Ministry of Finance, Department of Economic Affairs, dated the 22nd December, 2003.<br>2. It applies to all Government servants joining service under the Government of India on or after the 1st January, 2004, except the armed forces in the first stage.<br>3. The scheme has three tiers, namely Tier-I, Tier-II and Tier-III.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.1(i)<\/b> supports the first two limbs. The third limb adds a tier which does not exist, since \\\"The scheme has two tiers-Tier-I and Tier-II.\\\" Under the first of these \\\"the Government servants have to make a mandatory contribution at the rate of 10% of salary and DA while the Government will make equal matching contribution\\\", the contributions being kept in a non-withdrawable Tier-I Pension account.\"\n  },\n  {\n    \"id\": 828,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The Government's matching contribution under Tier-I of the National Pension System was raised with effect from the 1st April, 2019 to:\",\n    \"options\": [\n      \"ten per cent of salary and dearness allowance\",\n      \"twelve per cent of salary and dearness allowance\",\n      \"fourteen per cent of salary and dearness allowance\",\n      \"fifteen per cent of salary and dearness allowance\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - fourteen per cent of salary and dearness allowance<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.1(i)<\/b> records that the Government servant makes \\\"a mandatory contribution at the rate of 10% of salary and DA while the Government will make equal matching contribution (Government contribution raised to 14% w.e.f.1.4.2019).\\\" The employee's own rate is unchanged, so the two contributions are no longer equal, the Government's share standing at the higher figure. The contributions and investment returns \\\"will be kept in a non-withdrawable Tier\u2013I Pension account\\\", to which the Government's contribution is credited alongside the employee's own.\"\n  },\n  {\n    \"id\": 829,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the Tier-II account under the National Pension System:<br>1. Each individual may have a voluntary Tier-II withdrawable account at his option.<br>2. The Government will not make any contribution to that account.<br>3. The General Provident Fund continues to be available to those covered by the Scheme, in addition to the Tier-II account.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.1(ii)<\/b> supports the first two limbs. The third limb reverses the express words that \\\"GPF will not be available to those who are covered under the Defined Pension Contributory Pension Scheme.\\\" The Tier-II amount \\\"will be kept in a separate account that will be withdrawable at the option of the Government Servant\\\", employees being \\\"free to withdraw part or all of the accumulations under Tier-II.\\\"\"\n  },\n  {\n    \"id\": 830,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding exit from Tier-I of the National Pension System:<br>1. Individuals can normally exit at the age of sixty or after sixty years of age.<br>2. At exit the individual is mandatorily required to invest forty per cent of the pension wealth to purchase an annuity from a life insurance company regulated by the insurance regulator.<br>3. An individual leaving the pension system prior to the age of sixty is subject to mandatory annuitisation of sixty per cent of the pension wealth.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.1(iii)<\/b> supports the first two limbs. The third limb understates the requirement on early exit, since an individual \\\"would have the flexibility to leave the pension system prior to the age of 60, but in such case the mandatory annuitisation would be 80% of the pension wealth.\\\" The individual receives a lump sum of the remaining pension wealth, free to be utilised in any manner.\"\n  },\n  {\n    \"id\": 831,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"In the case of Government employees, the annuity purchased at exit from the National Pension System is required to provide for pension for the lifetime of:\",\n    \"options\": [\n      \"the employee and his spouse only\",\n      \"the employee and all members of his family\",\n      \"the employee, his dependent parents and his spouse\",\n      \"the employee alone\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the employee, his dependent parents and his spouse<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.1(iii)<\/b> provides that \\\"In case of government employees, the annuity should provide for pension for the lifetime of the employee and his dependent parents and spouse.\\\" The requirement distinguishes the Government subscriber from other subscribers, for whom the general rule of mandatory annuitisation of forty per cent of pension wealth applies without that condition. The individual otherwise \\\"would receive a lump sum of the remaining pension wealth, which he would be free to utilise in any manner.\\\"\"\n  },\n  {\n    \"id\": 832,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The Central Record Keeping Agency under the National Pension System, which succeeded the Central Pension Accounts Office acting as interim Record Keeping agency, was appointed by:\",\n    \"options\": [\n      \"the Controller General of Accounts\",\n      \"the Department of Economic Affairs, Ministry of Finance\",\n      \"the Pension Fund Regulatory and Development Authority\",\n      \"the Insurance Regulatory and Development Authority\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Pension Fund Regulatory and Development Authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.1(iv)<\/b> records that \\\"CPAO initially acted as the interim Record Keeping agency till NSDL was appointed by PFDRA as the Central Record Keeping Agency (CRA)\\\".<br><br><b>Current position:<\/b> <b>Correction Slip No. 01 dated 26.09.2024<\/b> directs that in that clause \\\"The word 'PFDRA', is replaced with the word, 'PFRDA'\\\", so the appointing authority is correctly styled the Pension Fund Regulatory and Development Authority. That Agency maintained \\\"the individual accounts DCPS in respect of the Central Government servants\\\", several Fund Managers being appointed to offer three categories of schemes.\"\n  },\n  {\n    \"id\": 833,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding the schemes offered under the National Pension System during the interim arrangement:<br>1. Several Fund Managers were appointed to offer three categories of schemes to Government servants, namely options A, B and C.<br>2. Those categories were based upon the ratio of investments in fixed income instruments and equities.<br>3. The accumulation under Tier-I was decided to carry interest at the rate of eight per cent per annum for the period of the interim arrangement.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 7.20.1(iv) and (v)<\/b>, the rate of interest having been decided by the Department of Economic Affairs resolution dated 21\/04\/2005. It was further decided that on the death of a Government servant covered by the Scheme, \\\"the deceased government employee's own contribution and government's matching contribution plus 8% interest thereon may be payable to the legal heirs immediately.\\\"\"\n  },\n  {\n    \"id\": 834,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Registration form)<\/b><br>A. N1<br>B. N2<br>C. N3<br>D. N4<br><b>List-II (Purpose)<\/b><br>1. Drawing and Disbursing Officer registration<br>2. Principal Accounts Office registration<br>3. Pay and Accounts Office covering letter for Drawing and Disbursing Officer registration<br>4. Pay and Accounts Office or Cheque Drawing Drawing and Disbursing Officer registration\",\n    \"options\": [\n      \"A-2, B-1, C-4, D-3\",\n      \"A-4, B-2, C-1, D-3\",\n      \"A-2, B-4, C-1, D-3\",\n      \"A-1, B-2, C-4, D-3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-2, B-4, C-1, D-3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.2(i)<\/b> identifies the forms as \\\"N1 (Principal Accounts Office Registration), N2(PAO\/CDDO Registration), N3 (DDO registration) and N4 (PAO covering letter for DDO registration)\\\", all of which may be downloaded from the prescribed websites. On receipt of the duly filled forms from its non-cheque drawing officers, the Pay and Accounts Office authenticates them and forwards them with the covering annexure. All four forms \\\"can be downloaded from www.npscra.nsdlco.in and www.nsdl.co.in\\\", the covering annexure accompanying the drawing officer registration forms sent for authentication.\"\n  },\n  {\n    \"id\": 835,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following statements regarding registration under the National Pension System:<br>1. On receipt of the duly filled registration forms from its non-cheque drawing officers, the Pay and Accounts Office authenticates or attests them and forwards them to the record keeping agency.<br>2. On successful registration, that agency confirms the registration number allotted to each such officer and intimates it to the respective Pay and Accounts Offices.<br>3. The Permanent Retirement Account Number in respect of each subscriber is allotted by the Pay and Accounts Office and communicated to the record keeping agency.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.2(i)<\/b> supports the first two limbs. The third limb reverses the direction of the allotment, since under clause (ii) the record keeping agency \\\"would allot and communicate to the PAOs the individual Permanent Retirement Account Number (PRAN) in respect of each subscriber mapped to the PAO\\\", those offices then communicating it to the drawing officers for intimation to the subscribers. Those offices then communicate the number to the drawing officers, \\\"who in turn shall intimate the subscribers under their payment control of the new PRAN allotted.\\\"\"\n  },\n  {\n    \"id\": 836,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Before uploading the subscriber contribution details under the National Pension System, the offices concerned are required to download:\",\n    \"options\": [\n      \"the subscriber contribution file generated by the record keeping agency\",\n      \"the Permanent Retirement Account Number allotment statement\",\n      \"the File Preparation Utility and the File Validation Utility\",\n      \"the registration forms N1 to N4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the File Preparation Utility and the File Validation Utility<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.2(iii)<\/b> requires those offices to \\\"download the File Preparation Utility (FPU) and the File Validation Utility (FVU) for the purpose of regular upload of the subscriber contribution details on NPSCAN.\\\" They then use the User Identity and I-Pin to access the system and upload the details monthly, note the unique Transaction Identity generated, and remit the contribution to the Trustee Bank through the payment platform. The utilities and other instructions on uploading and remitting \\\"are available and can be downloaded from NSDL website\\\", the upload preceding the remittance.\"\n  },\n  {\n    \"id\": 837,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The amounts of employees' contributions under the National Pension System recovered from the bill are initially classified under the Minor Head:\",\n    \"options\": [\n      \"911 \u2013 Deduct recoveries of over payment, below the head for Pension and other Retirement Benefits\",\n      \"800 \u2013 Other Deposits, below the head for Civil Deposits\",\n      \"500 \u2013 Receipts Awaiting Transfer to other Minor Heads\",\n      \"117 \u2013 Defined Contribution Pension Scheme, below the head for Pension and other Retirement Benefits\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 500 \u2013 Receipts Awaiting Transfer to other Minor Heads<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.2(iv)<\/b> requires such contributions to be \\\"initially classified under the Head '0071-Contributions and Recoveries towards Pension and Other Retirement Benefits-500-Receipts Awaiting Transfer to other Minor Heads' (RAT).\\\" The Government's contribution bills are debited to \\\"2071- Pension & Other Retirement Benefits-117 DCPS\\\", and after the bills are passed those amounts too are booked under the same Receipts Awaiting Transfer head. Government contribution bills \\\"duly supported by schedules will also be prepared by DDOs\\\", and after passing are likewise booked under the same Receipts Awaiting Transfer head.\"\n  },\n  {\n    \"id\": 838,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following steps in the remittance of contributions to the Trustee Bank:<br>1. After the bills are passed, the contribution data of both employees and Government is uploaded and the figures tallied with those booked under the Receipts Awaiting Transfer head.<br>2. After uploading, the Transaction Identity is obtained and the total amount is drawn by minus crediting that head, through electronic payment in favour of the Trustee Bank.<br>3. A balance may remain outstanding under that head at the end of each month, to be cleared in the following month.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.2(iv)<\/b> supports the first two limbs. The third limb reverses the closing direction that \\\"There should be no balance under the Head '0071-Contributions and Recoveries towards Pension and Other Retirement Benefits-500-Receipts Awaiting Transfer to other Minor Heads' at the end of each month.\\\" The head is a purely transitory device pending remittance. The head is a purely transitory device pending remittance, the figures uploaded being tallied with those booked under it before the amount is drawn.\"\n  },\n  {\n    \"id\": 839,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Consider the following timelines under the National Pension System:<br>1. The responsibility for correct and timely deduction of the contribution for each subscriber rests with the respective non-cheque drawing officers.<br>2. Bills under the System should be preferred so as to reach the Pay and Accounts Office by the 20th of every month.<br>3. The Pay and Accounts Office should upload the subscriber contribution details and obtain the Transaction Identity by the 25th of each month.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 7.20.2(v)<\/b>, which also fixes the responsibility for timely remittance to the Trustee Bank on the Pay and Accounts Office \\\"in respect of all the subscribers under his domain.\\\" The contributions of both the Government and the employees \\\"should be credited to the account of the Trustee Bank by the PAO on the last working day of each month for that month.\\\"\"\n  },\n  {\n    \"id\": 840,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Contributions under the National Pension System are required to be credited to the account of the Trustee Bank by the Pay and Accounts Office:\",\n    \"options\": [\n      \"by the 25th of each month\",\n      \"within seven days of obtaining the Transaction Identity\",\n      \"on the last working day of each month, for that month\",\n      \"by the 20th of the following month\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - on the last working day of each month, for that month<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.2(v)<\/b> fixes that date for the contributions of both the Government and the employees. The dates of the 20th and the 25th belong to the preceding steps, being respectively the date by which the bills should reach that office and the date by which it should upload the contribution details and obtain the Transaction Identity. Responsibility for the correct and timely deduction of the contribution for each subscriber rests with the respective non-cheque drawing officers. Responsibility for \\\"correct and timely deduction of NPS contribution in respect of each subscriber\\\" rests with the respective non-cheque drawing officers, the bills reaching that office by the 20th of every month.\"\n  },\n  {\n    \"id\": 841,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The Rules notified on the 30th March, 2021 for regulating service-related matters for Central Government employees covered under the National Pension System are known as:\",\n    \"options\": [\n      \"the Central Civil Services (Commutation of Pension) Rules, 1981\",\n      \"the Central Government Account (Receipts and Payments) Rules of 2022\",\n      \"the Central Civil Services (Implementation of NPS) Rules, 2021\",\n      \"the Central Civil Services (Pension) Rules, 2021\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Central Civil Services (Implementation of NPS) Rules, 2021<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.3<\/b> records that those Rules \\\"were notified on 30.03.2021 for regulating service-related matters for Central Government employees covered under NPS.\\\" <b>Para 7.20.4<\/b> adds that \\\"Additional Relief on Death and Disability of Government Servant under NPS will be covered under CCS (Implementation of NPS) Rules, 2021.\\\" <b>Para 7.20.4<\/b> adds that \\\"Additional Relief on Death and Disability of Government Servant under NPS will be covered under CCS (Implementation of NPS) Rules, 2021.\\\"\"\n  },\n  {\n    \"id\": 842,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Additional Relief on Death and Disability of a Government servant under the National Pension System is covered under:\",\n    \"options\": [\n      \"the Central Civil Services (Pension) Rules, 2021\",\n      \"the Central Civil Services (Commutation of Pension) Rules, 1981\",\n      \"the Central Civil Services (Implementation of NPS) Rules, 2021\",\n      \"the Central Civil Services (Extraordinary Pension) Rules\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Central Civil Services (Implementation of NPS) Rules, 2021<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.4<\/b> provides that such relief \\\"will be covered under CCS (Implementation of NPS) Rules, 2021.\\\" Those Rules were notified on the 30th March, 2021 \\\"for regulating service-related matters for Central Government employees covered under NPS\\\", and the heads of account to be used where the regulator remits money for such payments are prescribed in <b>Para 7.20.5<\/b>. Those Rules were notified on the 30th March, 2021 \\\"for regulating service-related matters for Central Government employees covered under NPS\\\".\"\n  },\n  {\n    \"id\": 843,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Where the Pension Fund Regulatory and Development Authority remits an amount representing an employee's contribution and the return thereon, the amount is initially credited under:\",\n    \"options\": [\n      \"Major Head 0071-Contributions and Recoveries, Minor Head 800-Other Receipts\",\n      \"Major Head 8658-Suspense Accounts, Minor Head 102\",\n      \"Major Head 8443-Civil Deposits, Minor Head 800-Other Deposits\",\n      \"Major Head 2071-Pension and other Retirement Benefits, Minor Head 911\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Major Head 8443-Civil Deposits, Minor Head 800-Other Deposits<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.5(a)<\/b> requires that the amount \\\"may be credited initially under Major Head 8443-Civil Deposits-Minor Head 800-Other Deposits-Sub-head-59- Money remitted by PFDRA (employee contribution and return thereon).\\\"<br><br><b>Current position:<\/b> <b>Correction Slip No. 01 dated 26.09.2024<\/b> replaces \\\"PFDRA\\\" with \\\"PFRDA\\\" in paras 7.20.5(a) to (c), so the sub-head reads as money remitted by the Pension Fund Regulatory and Development Authority. The head is thereafter operated when payment is made to the employee or his family, the three elements of the remittance going to three different heads of account.\"\n  },\n  {\n    \"id\": 844,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"When payment is made to the employee or his family out of the amount remitted by the regulator representing the employee's contribution and return thereon, the head of account for Civil Deposits is required to be:\",\n    \"options\": [\n      \"minus credited\",\n      \"minus debited\",\n      \"credited\",\n      \"debited\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - debited<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.5(a)<\/b> as originally printed provided that \\\"This head of account will be (-) credited while making the payment to the employee\/family of the employee as the case may be.\\\"<br><br><b>Current position:<\/b> <b>Correction Slip No. 01 dated 26.09.2024<\/b> directs that in Para 7.20.5(a) \\\"The word '(-) credited', is replaced with the word, 'debited'.\\\" The head is therefore debited when the payment is made, the amount having been credited to it on receipt.\"\n  },\n  {\n    \"id\": 845,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The Government contribution remitted by the regulator for payment of invalid, disability or family pension under the National Pension System is required to be accounted for as:\",\n    \"options\": [\n      \"a credit under the Minor Head for Other Receipts, below the head for Contributions and Recoveries\",\n      \"a credit under the Minor Head for Other Deposits, below the head for Civil Deposits\",\n      \"a debit under the Minor Head for Receipts Awaiting Transfer to other Minor Heads\",\n      \"a minus debit under the Minor Head for Deduct recoveries of over payment\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - a minus debit under the Minor Head for Deduct recoveries of over payment<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.5(b)<\/b> requires that \\\"The amount should be accounted for as (-) Debit under Major Head 2071-Pension and other Retirement Benefits-Sub-major head-01-Civil-Minor Head-911-Deduct recoveries of over payment-sub head-02-Money remitted by PFDRA-Object head-70-Deduct recoveries.\\\"<br><br><b>Current position:<\/b> <b>Correction Slip No. 01 dated 26.09.2024<\/b> substitutes \\\"PFRDA\\\" for \\\"PFDRA\\\" in that sub-head. The sub-head used is \\\"02-Money remitted by PFRDA\\\" with \\\"Object head-70-Deduct recoveries\\\", the entry reducing the expenditure booked under the pension head.\"\n  },\n  {\n    \"id\": 846,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"The return, being the appreciation accrued, on the Government contribution remitted by the regulator is required to be accounted for by crediting the amount under:\",\n    \"options\": [\n      \"Major Head 8443-Civil Deposits, Minor Head 800-Other Deposits\",\n      \"Major Head 2071-Pension and other Retirement Benefits, Minor Head 911\",\n      \"Major Head 0071-Contributions and Recoveries towards Pension, Minor Head 500\",\n      \"Major Head 0071-Contributions and Recoveries, Minor Head 800\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - Major Head 0071-Contributions and Recoveries, Minor Head 800<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.5(c)<\/b> requires the amount to be credited \\\"to Government account under Major Head 0071-Contributions and Recoveries towards Pension and other Retirement benefits-sub major head-01-civil- Minor Head-800-Other Receipts-subhead- 01-Money remitted by PFDRA (return on Government Contribution).\\\"<br><br><b>Current position:<\/b> <b>Correction Slip No. 01 dated 26.09.2024<\/b> substitutes \\\"PFRDA\\\" for \\\"PFDRA\\\" in that sub-head. The three elements of the remittance therefore go to three different heads, the employee's contribution to Civil Deposits and the Government contribution to the pension head.\"\n  },\n  {\n    \"id\": 847,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Of the three elements remitted by the regulator for payment of invalid, disability or family pension, the element accounted for as a minus debit comprises:\",\n    \"options\": [\n      \"the employee's contribution\",\n      \"the return on the employee's contribution\",\n      \"the return on the Government contribution\",\n      \"the Government contribution\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Government contribution<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.5(b)<\/b> requires the Government contribution to be accounted for \\\"as (-) Debit under Major Head 2071-Pension and other Retirement Benefits-Sub-major head-01-Civil-Minor Head-911-Deduct recoveries of over payment.\\\" The employee's contribution and the return thereon are credited under the Civil Deposits head under clause (a), and the return on the Government contribution under the Contributions and Recoveries head under clause (c). The three elements of the remittance therefore go to three different heads, and only one of them is taken to the expenditure side of the accounts.\"\n  },\n  {\n    \"id\": 848,\n    \"chapter\": \"Ch 7: Pension\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Element remitted by the regulator)<\/b><br>A. Employee's contribution and return thereon<br>B. Government contribution<br>C. Return on the Government contribution<br>D. Employee's contribution recovered from the bill at the time of deduction<br><b>List-II (Head of account)<\/b><br>1. 0071 \u2013 Contributions and Recoveries, Minor Head 800-Other Receipts<br>2. 0071 \u2013 Contributions and Recoveries, Minor Head 500-Receipts Awaiting Transfer<br>3. 8443 \u2013 Civil Deposits, Minor Head 800-Other Deposits<br>4. 2071 \u2013 Pension and other Retirement Benefits, Minor Head 911\",\n    \"options\": [\n      \"A-1, B-3, C-4, D-2\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-2, B-4, C-1, D-3\",\n      \"A-3, B-4, C-1, D-2\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 7.20.5<\/b> supplies the first three pairings through clauses (a) to (c), and <b>Para 7.20.2(iv)<\/b> the fourth, employees' contributions recovered from the bill being \\\"initially classified under the Head '0071-Contributions and Recoveries towards Pension and Other Retirement Benefits-500-Receipts Awaiting Transfer to other Minor Heads' (RAT)\\\", from which they are drawn by minus credit for remittance to the Trustee Bank. The employees' contributions so held are drawn by minus credit for remittance to the Trustee Bank, no balance remaining under that head at the end of each month.\"\n  },\n  {\n    \"id\": 849,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Of the procedures by which inter-departmental or inter-governmental transactions are settled, the one operating on a Letter of Authorisation issued by the functional Ministry comprises:\",\n    \"options\": [\n      \"proforma adjustment through the Finance Accounts\",\n      \"direct booking of expenditure by the agent Ministry\",\n      \"cash settlement through operation of a suspense account\",\n      \"issue of Inter-Governmental Adjustment Advices to the Reserve Bank\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - direct booking of expenditure by the agent Ministry<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.1.1<\/b> lists three procedures, namely \\\"Cash Settlement through operation of suspense account\\\", \\\"Direct booking of expenditure by agent Ministry\/Department based on Letter of Authorisation (LoA) issued by functional Ministry\\\" and \\\"Issue of Inter-Governmental Adjustment (IGA) Advices to RBI, CAS, Nagpur.\\\" Proforma adjustment is not a mode of settlement at all but a dispensation from monetary settlement (<b>Para 8.13.1<\/b>). Cash settlement operates through the Pay and Accounts Office Suspense head, and Adjustment Advices through the Reserve Bank's Central Accounts Section at Nagpur.\"\n  },\n  {\n    \"id\": 850,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"A Pay and Accounts Officer in whose books an inter-departmental transaction originates is required initially to classify it under:\",\n    \"options\": [\n      \"the suspense head for Cash Settlement Suspense Account\",\n      \"the suspense head for transactions adjustable by the authority concerned\",\n      \"the final head of account of the Department in whose books it is adjustable\",\n      \"the minor head for Expenditure Awaiting Transfer to other heads\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the suspense head for transactions adjustable by the authority concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.2.1(i)<\/b> requires such classification under \\\"8658-Suspense Accounts - PAO Suspense-Transactions adjustable by.....\\\", naming the officer or authority \\\"in whose books the transactions are finally adjustable.\\\" Different such officers \\\"may open such sub-heads as required to record the adjustable transactions distinctly.\\\" The Cash Settlement Suspense Account is operated in a different situation, namely works executed by a Division on behalf of non-civil Ministries (<b>Para 8.6.1<\/b>).\"\n  },\n  {\n    \"id\": 851,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding the Outward Claims Register:<br>1. Transactions are posted in it by the Pay and Accounts Officer on a daily basis, after the daily compilation is completed.<br>2. A separate folio is used for each Pay and Accounts Officer or Authority.<br>3. The Register is closed at the end of each month for the purpose of cash settlement, including for transactions arising in March.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.2.1(ii)<\/b> supports the first two limbs, the Register being Form CAM-53. The third limb overlooks an express carve-out, since the closing is done monthly \\\"except for transactions arising in March\\\", for which the special procedure in <b>Para 8.4.1<\/b> applies so that they may be accounted for within the same financial year. The closing is done \\\"at the end of each month for the purpose of cash settlement\\\", the net claim being either an amount payable to, or receivable from, the other accounting officers.\"\n  },\n  {\n    \"id\": 852,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding an Outward Claim which closes with an amount due to the other party:<br>1. A bill is prepared for the net amount due and sent to the cheque section for a cheque in favour of the Pay and Accounts Officer concerned.<br>2. The bill is classified as minus credit under Pay and Accounts Office Suspense for the gross amount of receipts, the amount already paid earlier being classified as minus debit.<br>3. The original credit or debit balance under the suspense head has to be cleared by a separate transfer entry.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.2.1(ii)(a)<\/b> supports the first two limbs. The third limb adds a step the provision dispenses with, since \\\"The original credit\/debit balance under the suspense head will be cleared automatically at the time of compiling of this voucher in the accounts section.\\\" The cheque is sent with the necessary schedules and vouchers in Form CAM-54, and its acknowledgement watched. The cheque is sent to the concerned party \\\"along with necessary schedules and vouchers in support of the transactions in Form CAM -54\\\", and its acknowledgement watched and noted in the register.\"\n  },\n  {\n    \"id\": 853,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"While preparing the net Outward Claim, the credits of Government servants such as Provident Fund deductions, insurance and loan repayment are required to be:\",\n    \"options\": [\n      \"credited to the final head of account in the books of the originating office\",\n      \"passed on to the other departments directly, without netting\",\n      \"adjusted against the other debit claims of the department so as to reduce the number of settlements\",\n      \"retained under the suspense head until the other department confirms the classification\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - passed on to the other departments directly, without netting<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 8.2.1(ii)(a)<\/b> directs that such credits \\\"should not be adjusted against other debit claims of the department. i.e. the deductions from the salary of government servants should be passed on to other departments directly without netting with other claims of the department.\\\" The rule protects the individual employee's account, which would otherwise be obscured by a netted settlement between departments.\"\n  },\n  {\n    \"id\": 854,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following recoveries from salary bills which are not to be passed on to the Pay and Accounts Officers of the concerned Ministry or Department:<br>1. Income Tax and Surcharge<br>2. Licence fees for government quarters<br>3. Contributions towards the National Pension System<br>4. Postal Life Insurance premia<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - All four<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1 below Para 8.2.1<\/b> covers all four, together with contributions under the health scheme, health and education cess and the group insurance scheme. \\\"These recoveries will be credited in the books of Pay and Accounts Officer to appropriate final head of account, and included in the final compiled account rendered to the Principal Accounts Office\\\", a monthly statement being sent to the departmental officers where required.\"\n  },\n  {\n    \"id\": 855,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Licence Fee schedules in respect of allottees of General Pool Residential Accommodation which a Pay and Accounts Office may accept are those:\",\n    \"options\": [\n      \"certified by the Head of Office as tallying with the Pay Bill Register\",\n      \"generated through the prescribed online system and marked as 'Sent'\",\n      \"prepared manually and countersigned by the Drawing and Disbursing Officer\",\n      \"forwarded by the Directorate of Estates directly to the Pay and Accounts Office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - generated through the prescribed online system and marked as 'Sent'<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1A below Para 8.2.1<\/b> provides that \\\"All PAOs shall accept only the 'Licence Fee Schedules', in respect of allottees of General Pool Accommodation, generated through GAMS of Directorate of Estates' and marked as 'Sent'.\\\" Drawing officers post or upload the deductions online in that System and \\\"are required to attach the Licence Fee schedules generated in GAMS only with the salary bills.\\\"\"\n  },\n  {\n    \"id\": 856,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"The monthly statement in Form No. 24G containing details of credit of tax deducted at source is required to be filed electronically with the authorised agency within:\",\n    \"options\": [\n      \"seven days from the end of the month\",\n      \"ten days from the end of the month\",\n      \"fifteen days from the end of the month\",\n      \"one month from the end of the month\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - ten days from the end of the month<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1B below Para 8.2.1<\/b> requires such officers, responsible for crediting that tax to the Central Government by book-entry, to file the statement \\\"to the agency authorized by the Director General of Income-Tax (Systems) within ten days from the end of the month in respect of tax deducted by the deductors and reported to him for that month.\\\" They must also intimate the number generated by that agency to each of the deductors concerned.\"\n  },\n  {\n    \"id\": 857,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following recoveries arising in salary bills in the books of Non-Civil Ministries which are adjusted to the final head of account by their own Pay and Accounts Officers:<br>1. Central Government Employees' Insurance Scheme, 1977<br>2. Central Government Employees' Group Insurance Scheme, 1980<br>3. Union Territory Government Employees' Group Insurance Scheme, 1984<br>4. Subscriptions of All India Service Officers borne on a State cadre serving on deputation with the Government of India<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Only three<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 2 below Para 8.2.1<\/b> covers the first three, together with recoveries from All India Service Officers borne on a Union Territory cadre and Postal Life Insurance premia. The fourth is expressly excluded, such subscriptions being ones which \\\"will not be included in the statistics of borrowing Ministry\/Department, and shall be passed on to the PAO of the parent State Government.\\\" The object of the arrangement is expressly stated to be \\\"to reduce inter-departmental adjustments\\\" arising in the books of Defence, Railways, Posts, Telecommunications and Union Territory Administrations.\"\n  },\n  {\n    \"id\": 858,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Subscriptions under the All India Service Officers (Group Insurance) Rules, 1981 recovered from officers borne on a State cadre but serving on deputation with the Government of India are required to be:\",\n    \"options\": [\n      \"adjusted to the final head of account in the books of the borrowing Ministry\",\n      \"passed on to the accounting office of the parent State Government\",\n      \"included in the statistics of the borrowing Ministry or Department\",\n      \"settled with the Pay and Accounts Officer (Delhi Administration)\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - passed on to the accounting office of the parent State Government<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 2 below Para 8.2.1<\/b> provides that such subscriptions \\\"will not be included in the statistics of borrowing Ministry\/Department, and shall be passed on to the PAO of the parent State Government.\\\" The office named in the third trap deals with a different class, namely All India Service Officers borne on a Union Territory cadre subscribing to the same Rules. Officers borne on a Union Territory cadre subscribing to the same Rules stand differently placed, their recoveries being settled with the Pay and Accounts Office of the Delhi Administration.\"\n  },\n  {\n    \"id\": 859,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding recoveries in respect of officials on foreign service from public sector undertakings and autonomous bodies:<br>1. Recoveries towards their contributions to the Contributory Provident Fund maintained by such bodies are finally adjustable in the books of those bodies.<br>2. Such recoveries enter the accounts of Government and are therefore shown in the body of the bills.<br>3. The Drawing and Disbursing Officer prepares and attaches a separate schedule relating to such amounts for remittance to the parent body.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 4 below Para 8.2.1<\/b> supports the first and third limbs. The second limb reverses its terms, since such recoveries \\\"shall not enter into the accounts of Government and will therefore not be entered in the body of the bills.\\\" They \\\"will be indicated only on the outer cover of the bill as 'Payable to ....Organisation'.\\\" The recoveries covered include \\\"instalments of repayment of Computer Advance, House Building Advance etc. drawn by them from their parent organisation\\\", which are finally adjustable in the books of those bodies.\"\n  },\n  {\n    \"id\": 860,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Recoveries on account of Provident Fund or Loans and Advances in respect of officers belonging to the All India Services, adjustable in the books of another Government, are required to be:\",\n    \"options\": [\n      \"settled by advice to the Central Accounts Section of the Reserve Bank\",\n      \"booked under the Suspense head and cleared by remittance of a cheque\",\n      \"credited directly to the final head of account in the books of the recovering office\",\n      \"indicated only on the outer cover of the bill for remittance to the parent organisation\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - booked under the Suspense head and cleared by remittance of a cheque<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 3 below Para 8.2.1<\/b> provides for such recoveries \\\"in respect of other than Central (Civil) Ministries\/Departments\\\" to be \\\"initially booked under PAO Suspense head, and then cleared by remittance of cheque\/draft as per the prescribed procedure.\\\" The treatment on the outer cover of the bill belongs to recoveries in respect of officials on foreign service from bodies outside Government. Such recoveries arise \\\"in respect of other than Central (Civil) Ministries\/Departments\\\", and are cleared \\\"by remittance of cheque\/draft as per the prescribed procedure.\\\"\"\n  },\n  {\n    \"id\": 861,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following steps where a Pay and Accounts Officer receives a Category 'C' cheque from another such officer in settlement of a recovery finally adjustable in his books:<br>1. The cheque is sent to the bank for credit to Government account, along with a challan showing the classification of the receipt or recovery.<br>2. The final head of account is credited at the time of compiling the account on receipt of the bank scrolls.<br>3. The credit is taken to the final head at once on receipt of the cheque, without awaiting the bank scroll.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.3.1<\/b> supports the first two limbs. The third limb contradicts the second, the credit being taken \\\"at the time of compiling the account on receipt of the bank scrolls.\\\" The other officer settles the recovery \\\"through C category cheque or any other instrument authorised by CGA, along with supporting schedules etc. (Form CAM 54).\\\" The recovery is settled by the other office \\\"through C category cheque or any other instrument authorised by CGA, along with supporting schedules etc. (Form CAM 54).\\\"\"\n  },\n  {\n    \"id\": 862,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"On receipt of a claim from another Department for a payment finally adjustable in his books, the Pay and Accounts Officer despatches the cheque with a forwarding letter which gives reference to:\",\n    \"options\": [\n      \"the folio of the Outward Claims Register in which it is posted\",\n      \"the number and date of the letter through which the claim was received\",\n      \"the number and date of the sanction of the competent authority\",\n      \"the head of account to which the payment has been classified\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the number and date of the letter through which the claim was received<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.3.2<\/b> requires the cheque to be despatched to the office concerned \\\"along with a forwarding letter in Form CAM-56, giving reference to the number and date of the letter through which the claim was received.\\\" The bill is dealt with \\\"just as in the case of a bill presented at the bill counter of the PAO\\\", the debit being classified under the final heads at the time of compiling the vouchers.\"\n  },\n  {\n    \"id\": 863,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Arrange the following accounting stages in the correct order where a recovery towards Provident Fund subscription, adjustable in the books of another Pay and Accounts Officer, is made from a pay bill:<br>1. Credit to the suspense head for transactions adjustable by that officer, as the original entry<br>2. Minus credit to that suspense head on issue of the cheque in his favour<br>3. Credit to the head for Cheques and Bills under Pay and Accounts Office Cheques<br>4. Clearance of the credit under Pay and Accounts Office Cheques on receipt of the bank scroll\",\n    \"options\": [\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\",\n      \"1 - 3 - 2 - 4\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.3.3(a)<\/b> fixes the sequence. At the first stage the recovery \\\"will be classified under '8658-Suspense Accounts-PAO Suspense-Transactions' adjustable by PAO 'X' - \u20b9 500\/-Credit-Original\\\", and at the second the same head is minus credited \\\"and credit shall be afforded to '8670-Cheques and Bills-PAO Cheques'.\\\" That credit \\\"will be cleared on receipt of the bank scroll, indicating payment of the cheque.\\\" The credit under that head \\\"will be cleared on receipt of the bank scroll, indicating payment of the cheque\\\", completing the four-stage cycle.\"\n  },\n  {\n    \"id\": 864,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Where a Pay and Accounts Officer makes a payment on behalf of another Government or Department, the amount is initially:\",\n    \"options\": [\n      \"debited to the Cash Settlement Suspense Account\",\n      \"debited to the Pay and Accounts Office Suspense head\",\n      \"credited to the Pay and Accounts Office Suspense head\",\n      \"debited to the minor head for Expenditure Awaiting Transfer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - debited to the Pay and Accounts Office Suspense head<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.3.3(b)<\/b> provides that in such cases \\\"payment will be initially debited to '8658-Suspense Accounts-PAO Suspense' head and the account of the payment will be sent to the other PAO concerned for reimbursement.\\\" On getting the cheque and receiving the bank scroll with the credit, \\\"the item will be classified as minus debit under the suspense head referred to above.\\\" On getting the cheque from the other office \\\"it will be sent to bank for credit to Government account\\\", and when the bank scroll is received with that credit the item is classified as minus debit under the same head.\"\n  },\n  {\n    \"id\": 865,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Where on preliminary checks the accounts received from another Pay and Accounts Officer are found prima facie adjustable in his books, the receiving officer is required to reimburse the full amount claimed within:\",\n    \"options\": [\n      \"one week of the completion of the detailed audit of vouchers\",\n      \"seven days of the receipt of that account\",\n      \"one month of the receipt of the account\",\n      \"fifteen days of the receipt of the account\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - seven days of the receipt of that account<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.3.3(d)(i)<\/b> requires reimbursement of the full amount claimed \\\"within a period of 7 days of the receipt of the account. He should not wait for the detailed audit of vouchers.\\\" Where he finds it necessary to consult the departmental officer, the payment so made is classified \\\"under the Minor Head Expenditure Awaiting Transfer (EAT) to other heads below the concerned functional head of the Department.\\\"\"\n  },\n  {\n    \"id\": 866,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding a debit claim on which the departmental officer has to be consulted:<br>1. The Pay and Accounts Officer communicates the details of the debit claims received by him for acceptance by that officer.<br>2. On receipt of the acceptance, the booking under Expenditure Awaiting Transfer is cleared by contra debit to the final head of account.<br>3. Where the transaction is found not adjustable in his books, the claim for the payment already made is raised against the originating office in the accounts of the following financial year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.3.3(d)<\/b> supports the first two limbs through clauses (ii) and (iii). The third limb defers the claim, whereas clause (iii) requires it to be raised \\\"in the accounts for the month in hand\\\", all supporting vouchers received from the other office being returned. Clause (iv) requires a close watch over clearance, the reasons for delays over a month being thoroughly investigated.\"\n  },\n  {\n    \"id\": 867,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Record)<\/b><br>A. Outward Claims Register<br>B. Register of Inward Claims<br>C. Schedule of Debit or Credit accompanying a cheque<br>D. Pay and Accounts Office Suspense Broadsheet<br><b>List-II (Form)<\/b><br>1. CAM-55<br>2. CAM-64<br>3. CAM-53<br>4. CAM-54\",\n    \"options\": [\n      \"A-3, B-4, C-1, D-2\",\n      \"A-2, B-1, C-4, D-3\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-1, B-3, C-2, D-4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-1, C-4, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.2.1(ii)<\/b> prescribes the Outward Claims Register in Form CAM-53 and the schedule accompanying the cheque in Form CAM-54; <b>Para 8.3.4<\/b> prescribes \\\"A Register of Inward Claims in Form CAM-55\\\" to watch the settlement of accounts and claims from other accounts offices, and requires that \\\"For watching the clearance and settlement of Inward and Outward Claims, PAO Suspense Broadsheet has to be maintained in Form CAM- 64.\\\"\"\n  },\n  {\n    \"id\": 868,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding the raising and routing of Outward Claims:<br>1. Pay and Accounts Officers may directly raise the Outward claims that require to be settled with a State Accountant General.<br>2. Outward claims of a State Accountant General required as a special arrangement to be settled with such officers may be routed through the concerned Principal Accounts Office.<br>3. Claims relating to expenditure on National Highways are also required to be so routed.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.3.5<\/b> supports the first two limbs. The third limb ignores the express carve-out, the routing applying \\\"except those relating to expenditure on National Highways\\\", for which a special procedure is prescribed in <b>Para 8.17<\/b> involving the Pay and Accounts Officer (National Highways) of the Ministry of Road Transport and Highways. Such claims relating to National Highways are dealt with under the special procedure in <b>Para 8.17<\/b>, involving the Pay and Accounts Officer (National Highways) of the Ministry of Road Transport and Highways.\"\n  },\n  {\n    \"id\": 869,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Outward claims of the General Provident Fund pertaining to State Government or Union Territory employees on deputation with the Central Government are required to be settled:\",\n    \"options\": [\n      \"by advice to the Central Accounts Section of the Reserve Bank\",\n      \"directly with the authority nominated by that Government\",\n      \"through the Principal Accounts Office of the borrowing Ministry\",\n      \"through the Accountant General of the State in every case\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - directly with the authority nominated by that Government<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.3.6<\/b> requires such claims to be settled \\\"directly with the AG\/authority nominated by the State\/UT Government for the maintenance of GPF accounts of its employees by the PAO. Wherever a State or UT Government has taken over the work relating to maintenance of GPF accounts from the Indian Audit & Accounts Department, it will be done without routing through the AG office.\\\"\"\n  },\n  {\n    \"id\": 870,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding settlement of transactions arising in the month of March:<br>1. All transactions arising in that month are required to be accounted for during the same financial year in the books of the concerned Pay and Accounts Officers.<br>2. Transactions arising during the first three weeks of March are to be settled by raising debits at fortnightly intervals against the officers concerned.<br>3. For debits or payments arising on or after the 25th of March, a fax intimation indicating the net amount of the claim is to be sent.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.4.1<\/b> supports the first and third limbs. The second limb lengthens the interval, since such transactions are to be settled \\\"by raising debits duly supported with vouchers and schedules etc. at weekly intervals, against the PAOs concerned.\\\" The officers receiving the debits \\\"should ensure immediate settlement of such claims through authorised mode.\\\" The general rule is that \\\"reimbursement of transactions arising during a month, is claimed by the first week of the following month.\\\"\"\n  },\n  {\n    \"id\": 871,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Where a claim arising on or after the 25th of March is settled on a fax intimation, the supporting vouchers and schedules are required to be despatched by speed post:\",\n    \"options\": [\n      \"before the close of the March (Supplementary) accounts\",\n      \"on or before the 10th of April of the succeeding year\",\n      \"on or before the 31st of March of the same financial year\",\n      \"on or before the last day of April of the succeeding financial year\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - on or before the 10th of April of the succeeding year<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.4.1(iv)<\/b> requires the officer receiving the claim to send the cheque at once \\\"by placing the amount under the Minor Head EAT under the relevant functional Major Head of account, pending receipt of vouchers and documents in support of this debit\\\", and to \\\"invariably ensure the dispatch of supporting vouchers\/schedules etc. by speed post on or before the 10th of April of the succeeding financial year.\\\"\"\n  },\n  {\n    \"id\": 872,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding the debits settled on fax intimation for transactions arising on or after the 25th of March:<br>1. The amount is placed under the minor head for Expenditure Awaiting Transfer pending receipt of the supporting vouchers.<br>2. On receipt of the vouchers, the responding officer adjusts the debit to the final head before the close of the March (Supplementary) account and clears that suspense head.<br>3. The cheque for such claims is issued only after the supporting vouchers have been received.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.4.1(iv)<\/b> supports the first two limbs. The third limb reverses the very purpose of the arrangement, since the officer receiving the claim \\\"shall immediately arrange to send the cheque for such claims\\\" on the fax intimation, the vouchers following by speed post on or before the 10th of April. The arrangement enables the expenditure to be brought within the accounts of the year in which it arose, the vouchers following by speed post on or before the 10th of April.\"\n  },\n  {\n    \"id\": 873,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following steps where debits supported by vouchers are received in the succeeding financial year but before the March (Supplementary) accounts are closed:<br>1. The Pay and Accounts Officer to whom the debits pertain accepts and responds to the inward claim by issuing a cheque.<br>2. He debits the Pay and Accounts Office Suspense head in the accounts of the year in which the debit is received.<br>3. A transfer entry is simultaneously inserted in the March (Supplementary) accounts of the preceding year, debiting the final head of expenditure and minus debiting that suspense head.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 8.4.2<\/b>. The device \\\"will serve to incorporate the expenditure in the accounts (including Appropriation Accounts) of the year, in which the payment was made by the outward claim originating PAO, and avoid lapse of funds in the Demand for Grants of the consignee concerned.\\\" The same procedure applies to miscellaneous receipts under <b>Para 8.4.3<\/b>. The transfer entry debits \\\"the final head of expenditure and minus debiting the head 'PAO Suspense'\\\", so that the two years' accounts are simultaneously corrected.\"\n  },\n  {\n    \"id\": 874,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Where one Ministry utilises the services of another Central Ministry as its agent for executing an activity, the annual budget allocation letter indicating the amount approved for the programme is issued by:\",\n    \"options\": [\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Financial Adviser or accounting head of the functional Ministry\",\n      \"the Financial Adviser of the agent or executing Ministry\",\n      \"the Principal Accounts Office of the agent Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Financial Adviser or accounting head of the functional Ministry<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.5.1<\/b> provides that in such cases \\\"the FA \/Pr. CCA\/CCA\/CA of the functional Ministry \/ Department will issue annual budget allocation letter, indicating the amount approved in the Budget for the year for the programme or activity assigned to the agent or executing Department, after obtaining necessary financial sanctions.\\\" The executing Ministry is then authorised \\\"to incur expenditure up to the limits specified in the authorization letter.\\\"\"\n  },\n  {\n    \"id\": 875,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding an amount allocated to an agent Ministry under a Letter of Authorisation:<br>1. The allocated amount is not available for re-appropriation by the functional Ministry without the concurrence of the agent Ministry.<br>2. A copy of the sanction is endorsed to the Pay and Accounts Officer of the functional Department to be noted in the Expenditure Control Register.<br>3. The fifteen-digit code relating to the heads is communicated by the agent Ministry to the Pay and Accounts Officer of the functional Ministry.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.5.1<\/b> supports the first two limbs. The third limb reverses the direction of the communication, since \\\"The functional Ministry\/Department would also communicate the 15-digit code relating to the heads, to the PAO of the agent Ministry in the authorization letter.\\\" The functional Ministry thus fixes both the limit and the classification. The executing Ministry is authorised \\\"to incur expenditure up to the limits specified in the authorization letter\\\", the allocation being made after obtaining the necessary financial sanctions.\"\n  },\n  {\n    \"id\": 876,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding the accounting of expenditure by the executing or agent Ministry:<br>1. Its Pay and Accounts Officer books the expenditure under the relevant expenditure head against the Demands for Grants of the functional Ministry.<br>2. He furnishes the monthly and progressive figures of expenditure to the Principal Accounts Office of the functional Ministry.<br>3. He may honour a claim resulting in excess over the amount authorised, subject to subsequent regularisation by the functional Ministry.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.5.2<\/b> supports the first two limbs, the figures being furnished so as to enable the functional Ministry \\\"to monitor the flow of expenditure on the programme\/activity and prepare Appropriation Accounts related to the Grant.\\\" The third limb reverses the categorical bar that he \\\"will not honour any claim that would result in excess over the amount authorised by functional Department, in any case.\\\"\"\n  },\n  {\n    \"id\": 877,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Annual reconciliation of expenditure booked under the direct booking procedure, before preparation of the Statement of Central Transactions and the Appropriation Accounts respectively, is required to be conducted by:\",\n    \"options\": [\n      \"the Office of the Controller General of Accounts\",\n      \"the Principal Accounts Offices of both the Ministries concerned\",\n      \"the Pay and Accounts Officer of the executing Ministry alone\",\n      \"the Principal Accounts Office of the functional Ministry alone\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Principal Accounts Offices of both the Ministries concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.5.2<\/b> requires that \\\"The Principal Accounts Office of both agent and functional Ministries\/Departments will conduct annual reconciliation of expenditure, before preparing their SCT and Appropriation Accounts respectively.\\\" The reconciliation is thus bilateral, since the expenditure appears in the books of the executing office but against the Grant of the functional Ministry. The expenditure appears in the books of the executing office but against the Grant of the functional Ministry, so the reconciliation must be bilateral.\"\n  },\n  {\n    \"id\": 878,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Expenditure incurred by a Divisional Officer of the public works department on behalf of non-civil Ministries or other Governments is required to be booked under:\",\n    \"options\": [\n      \"the final head in the Grant of the Ministry concerned\",\n      \"the Cash Settlement Suspense Account\",\n      \"the Pay and Accounts Office Suspense head\",\n      \"the minor head for Expenditure Awaiting Transfer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Cash Settlement Suspense Account<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.6.1<\/b> requires such expenditure to be booked under \\\"8658-Suspense Accounts-107-Cash Settlement Suspense Account\\\", while expenditure on behalf of other Civil Ministries for which no provision exists under the Grants of that department \\\"will be booked directly under the final head, in the Grant of the Ministry\/Department concerned, in terms of the procedure mentioned in para 8.5.\\\" The first class of expenditure is booked \\\"directly under the final head, in the Grant of the Ministry\/Department concerned, in terms of the procedure mentioned in para 8.5.\\\"\"\n  },\n  {\n    \"id\": 879,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"A claim for reimbursement of monthly expenditure raised by a Division against the Pay and Accounts Officer of a non-civil Ministry or a State Accountant General is required to be settled within:\",\n    \"options\": [\n      \"fifteen days of receipt of the claim\",\n      \"one week of receipt of the claim\",\n      \"seven days of the close of the month\",\n      \"one month of receipt of the claim\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - one week of receipt of the claim<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.6.3<\/b> provides that on the basis of an attested copy of the Schedule of Works Expenditure in Form CPWA-64, \\\"the Pay and Accounts Officer\/AG concerned will settle the claim within one week of receipt of the claim in accordance with the instructions contained in Para 8.3.3 (d)(i) above.\\\" The claim is supported by that Schedule \\\"without any supporting vouchers\\\", the vouchers going to the Division's own accounting office.\"\n  },\n  {\n    \"id\": 880,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding claims of the public works Divisions for the month of March:<br>1. Since such claims reach the Pay and Accounts Officers of non-civil Ministries only after the end of the financial year, the procedure of operating the suspense head is followed.<br>2. In March the Divisional Officer sends an extra copy of the Schedule of Works Expenditure to the Pay and Accounts Officer of the non-civil Ministry.<br>3. The certified Schedule is forwarded to the officer or Accountant General concerned.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 8.6.4 and 8.6.5<\/b> support the first and third limbs. The second limb misdirects the extra copy, which goes \\\"to his Pay and Accounts Officer who will certify that the total expenditure for the year shown in column 7 against the work concerned is correct, and forward this certified Schedule to the concerned Pay and Accounts Officer\/AG.\\\" The suspense head procedure adopted is that detailed in <b>Para 8.4.2<\/b>, \\\"for accounting the expenditure in the concerned year itself.\\\"\"\n  },\n  {\n    \"id\": 881,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Transaction)<\/b><br>A. Inter-departmental transaction originating in the books of a Pay and Accounts Officer<br>B. Expenditure by a Division on behalf of a non-civil Ministry<br>C. Income tax recovered from bills paid by State treasuries<br>D. Payment of a loan to a State Government pending receipt of the Clearance Memo<br><b>List-II (Head operated)<\/b><br>1. TDS Suspense<br>2. Reserve Bank Suspense (Central Accounts Office)<br>3. Pay and Accounts Office Suspense<br>4. Cash Settlement Suspense Account\",\n    \"options\": [\n      \"A-1, B-3, C-4, D-2\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-2, B-4, C-1, D-3\",\n      \"A-3, B-4, C-1, D-2\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.2.1(i)<\/b> requires the first to be classified under \\\"8658-Suspense Accounts - PAO Suspense-Transactions adjustable by.....\\\"; <b>Para 8.6.1<\/b> requires the second to be booked under \\\"8658-Suspense Accounts-107-Cash Settlement Suspense Account\\\"; <b>Para 8.16.1<\/b> classifies the third under \\\"the Minor head 'TDS Suspense' below the Major head '8658 Suspense Accounts'\\\"; and <b>Para 8.15.1(ii)<\/b> credits the fourth to \\\"8658 -Suspense Accounts Reserve Bank Suspense-Central Accounts Office\\\".\"\n  },\n  {\n    \"id\": 882,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Where civil works are executed by other Departments functioning on the lines of the public works department and the Divisional Officers have no cheque drawing powers, the modification in the procedure is that:\",\n    \"options\": [\n      \"the expenditure is booked under the minor head for Expenditure Awaiting Transfer\",\n      \"the Pay and Accounts Office Suspense head is operated instead\",\n      \"the Cash Settlement Suspense Account is operated instead of the Pay and Accounts Office Suspense head\",\n      \"no suspense head is operated, the expenditure being booked to the final head at once\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Pay and Accounts Office Suspense head is operated instead<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.7<\/b> provides that the claims in such cases \\\"will be subject to pre-check and payment by the PAOs on behalf of other Governments\/ Departments. The modification in such cases will be that instead of operating the minor head 'Cash Settlement Suspense Account', the Minor Head 'PAO Suspense' will be operated in their books.\\\" The change follows from the absence of cheque drawing powers in the Division.\"\n  },\n  {\n    \"id\": 883,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"In respect of payments made abroad by the Indian Missions which require cash settlement with other accounts authorities, the Disbursing Officers are required to send schedules and vouchers to the Pay and Accounts Officer, Ministry of External Affairs:\",\n    \"options\": [\n      \"on a weekly basis\",\n      \"on a monthly basis\",\n      \"on a daily basis\",\n      \"at fortnightly intervals\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - on a weekly basis<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.8.1<\/b> requires such despatch on a weekly basis, the object being stated as \\\"required to promptly claim reimbursement from the concerned accounting authorities.\\\" Transactions of the State Governments taking place abroad are settled by the Ministry's accounting head with the Accountant General concerned \\\"by operating the head '8658-Suspense Accounts-PAO Suspense-transactions adjustable by........(name of the AG concerned)'\\\" (<b>Para 8.8.2<\/b>). Transactions of the State Governments taking place abroad are settled by the Ministry's accounting head with the Accountant General concerned by operating the Pay and Accounts Office Suspense head.\"\n  },\n  {\n    \"id\": 884,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding settlement of debits relating to customs duty:<br>1. Under the prescribed procedure there will be no book transfers, the Department importing goods paying the customs duty by cheque or through electronic payment.<br>2. Such a cheque is drawn in favour of the Chief Accounts Officer of the Customs House concerned.<br>3. Customs duty on foreign post, parcels and mail is likewise collected by cheque from the importing Department.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 8.9.2 and 8.9.3<\/b> support the first two limbs and contradict the third, since duty on foreign post, parcels and mail \\\"will continue to be collected by the Postal Department through authorised mode\\\", the Customs Officers in Foreign Post Offices doing so after assessment of the duty payable. The procedure for realisation of customs duty has been laid down by the Department of Revenue.\"\n  },\n  {\n    \"id\": 885,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"The monthly statement of customs duty assessed and collected on foreign post, parcels and mail is prepared in duplicate by the Foreign Post Office and sent to:\",\n    \"options\": [\n      \"the Director of Accounts (Postal), Nagpur\",\n      \"the Chief Accounts Officer of the Customs House\",\n      \"the Customs Officer in charge of that Office\",\n      \"the Pay and Accounts Officer concerned\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Customs Officer in charge of that Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.9.3<\/b> provides that such a statement is so sent, that Officer returning \\\"one copy to the Post Office after checking\/verification, and send the duplicate copy to the PAO concerned. The Pay and Accounts Officer will watch receipt of the amount from the Director of Accounts (Postal), Nagpur.\\\" The duty itself is collected by the Postal Department through authorised mode after assessment.\"\n  },\n  {\n    \"id\": 886,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Transactions between the Defence, Railways and Posts Departments are settled among themselves by:\",\n    \"options\": [\n      \"proforma adjustment through the Finance Accounts\",\n      \"direct booking on a Letter of Authorisation\",\n      \"sending advices to the Central Accounts Section of the Reserve Bank at Nagpur\",\n      \"cash settlement through the Pay and Accounts Office Suspense head\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - sending advices to the Central Accounts Section of the Reserve Bank at Nagpur<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.11.1<\/b> provides for settlement among themselves \\\"by sending advices to the CAS, RBI, Nagpur.\\\" Proforma adjustment is the exceptional course, <b>Para 8.13.1(a)(i)<\/b> permitting it in cases in which the normal mode of settlement is through that Section, namely settlement between those departments inter se and between Railways and the accounting head of the Department of Economic Affairs. Proforma adjustment is the exceptional course, permitted \\\"on the merits of each case\\\" where the settlement could not be effected before the 10th of April or the date specified by that Bank.\"\n  },\n  {\n    \"id\": 887,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following conditions on which the Controller General of Accounts may authorise Proforma Adjustment without effecting monetary settlement through the Reserve Bank:<br>1. The normal mode of settlement in the case is through the Central Accounts Section, and the settlement could not be effected before the 10th of April or the date specified by that Bank.<br>2. The aggregate amount of the transactions to be adjusted between the accounting units is \u20b91 lakh and above, whether gross credit or gross debit.<br>3. The proposal reaches that authority before the prescribed date, in terms of the schedule for closing of annual accounts laid down by him.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.13.1<\/b> supports the first and third limbs. The second limb lowers the threshold, since the condition is that the aggregate amount \\\"is \u20b9 5 lakhs and above (gross credit or gross debit).\\\" The authorisation is given \\\"on the merits of each case\\\", the illustration being interest on State Railway Provident Fund balances. The illustration furnished by <b>Para 8.13.2<\/b> is the payment of interest on State Railway Provident Fund balances, settled on a proforma basis outside the books of that Bank.\"\n  },\n  {\n    \"id\": 888,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Monetary settlement is not to be resorted to for claims on account of supplies made or services rendered by one Government to another where the amount in each case is up to:\",\n    \"options\": [\n      \"\u20b910,000\",\n      \"\u20b95 lakhs\",\n      \"\u20b91,000\",\n      \"\u20b95,000\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - \u20b91,000<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.14.1<\/b> provides that no monetary settlement is to be made for claims up to that amount in each case. The exception is stated in the same paragraph: \\\"However, for the claims relating to commercial departments\/undertakings of a Government, monetary settlement will be carried out, irrespective of the amount involved.\\\" The figure of \u20b95 lakhs is the threshold for proforma adjustment under <b>Para 8.13.1(b)<\/b>.\"\n  },\n  {\n    \"id\": 889,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding monetary settlement of transactions between the Central and State Governments:<br>1. For claims relating to commercial departments or undertakings of a Government, monetary settlement is carried out irrespective of the amount involved.<br>2. For settlement of claims, the Central Government Department that received the supplies or services presents a bill with the accepted invoice to its own Pay and Accounts Officer.<br>3. Where a Central Government Department rendered the supplies or services, the payment received from the State Government is held under the Pay and Accounts Office Suspense head pending verification.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 8.14.1, 8.14.3 and 8.14.4<\/b> support the first two limbs. The third limb interposes a suspense head where the provision requires none, since in the reverse case \\\"the payment received from the State Government through authorised mode will be credited to the proper head of account.\\\" The paying office makes payment by cheque or other authorised mode to the officer of the supplying Government.\"\n  },\n  {\n    \"id\": 890,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"The procedure laid down by the Department of Economic Affairs for settlement of inter-governmental transactions provides for an additional permissible method of settlement in cases where:\",\n    \"options\": [\n      \"the transaction relates to a commercial department or undertaking\",\n      \"the transaction arises in the month of March\",\n      \"the debit does not originate in the books of the concerned Pay and Accounts Officers\",\n      \"the amount of the claim does not exceed \u20b91,000 in each case\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the debit does not originate in the books of the concerned Pay and Accounts Officers<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 8.14.4<\/b> confines the additional method to such cases. It covers transactions between State Governments inter se, between a State Government and the Central Government's Railways, Defence, Posts and Civil Ministries, and between Central Civil Departments and the Railways, Defence, Posts and Telecommunications Departments. Where the debit does so originate, that officer \\\"shall raise the debit against the PAO of the department that received the supplies.\\\"\"\n  },\n  {\n    \"id\": 891,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Where the debit for supplies and services originates in the books of a Pay and Accounts Officer, the position is that:\",\n    \"options\": [\n      \"the debit is to be raised against the Accountant General of the State concerned\",\n      \"the settlement is to be effected by advice to the Central Accounts Section of the Reserve Bank\",\n      \"cash settlement between the executive authorities concerned is not applicable\",\n      \"the executive authorities may settle the claim between themselves in cash as an alternative\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - cash settlement between the executive authorities concerned is not applicable<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 8.14.4<\/b> requires that in all such cases the officer \\\"shall raise the debit against the PAO of the department that received the supplies. The Pay and Accounts Officer of the department receiving the supplies shall effect necessary settlement by issue of cheque. The prescribed procedure of cash settlement between the executive authorities concerned shall not be applicable in such cases.\\\"\"\n  },\n  {\n    \"id\": 892,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Miscellaneous receipt and payment transactions taking place at State treasuries, such as payment of interest on Central Government securities and pensions, are accounted for by the treasuries under:\",\n    \"options\": [\n      \"the Cash Settlement Suspense Account in the State section\",\n      \"the head for Deposits with Reserve Bank, Central-Civil\",\n      \"the Pay and Accounts Office Suspense head in the State section of accounts\",\n      \"the final head of account in the Central section of accounts\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Pay and Accounts Office Suspense head in the State section of accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.14.6<\/b> requires such transactions to be accounted for \\\"in the State section of accounts under the head '8658-Suspense Accounts-PAO Suspense-Transactions adjustable by the Pay and Accounts Officer, Department of............'.\\\" The Accountant General then passes on the debits, supported by schedules and vouchers, to the Pay and Accounts Officer of the concerned Ministry \\\"for cash settlement by issue of cheque in the usual manner.\\\"\"\n  },\n  {\n    \"id\": 893,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Payments of Central Civil pension at the treasury counters of the Principal Director of Audit (Central), Kolkata are required to be:\",\n    \"options\": [\n      \"claimed from the Central Pension Accounts Office by monthly debit\",\n      \"settled by advice to the Central Accounts Section of the Reserve Bank\",\n      \"booked under the final head of account in the Central section\",\n      \"booked under the Pay and Accounts Office Suspense head in the State section\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - booked under the final head of account in the Central section<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.14.7<\/b> provides that such payments \\\"are booked under the final head of account in the Central section in their books, and the accounts submitted to the CGA.\\\" The suspense route named in the closest trap governs the ordinary treasury payments dealt with in <b>Para 8.14.6<\/b>, which are passed on for cash settlement by issue of cheque. The suspense route named in the closest trap governs the ordinary treasury payments dealt with in <b>Para 8.14.6<\/b>, which are passed on for cash settlement by issue of cheque.\"\n  },\n  {\n    \"id\": 894,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"On receipt of a sanction for payment of loans or grants to State or Union Territory Governments, the Inter-Governmental Adjustment Advice is required to be issued to the Central Accounts Section of the Reserve Bank:\",\n    \"options\": [\n      \"by the first week of the following month\",\n      \"on the last working day of the month of sanction\",\n      \"immediately, and in any case within two days\",\n      \"within one week of receipt of the sanction\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - immediately, and in any case within two days<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 8.15.1(i)<\/b> requires such issue \\\"immediately (in any case within two days at the most) or on the date prescribed for its release in the sanction itself.\\\" The same Note provides that such offices \\\"would issue digitally signed eIGA Advice through PFMS on receipt of digitally signed IGA e-Sanction through sanction module of PFMS.\\\" Such offices \\\"would issue digitally signed eIGA Advice through PFMS on receipt of digitally signed IGA e-Sanction through sanction module of PFMS.\\\"\"\n  },\n  {\n    \"id\": 895,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Arrange the following accounting steps in the correct order where a Principal Accounts Office arranges payment of a loan to a State Government:<br>1. Debit to the appropriate final head of account, such as the Major Heads for grants-in-aid or loans to State Governments<br>2. Credit to the suspense head for Reserve Bank Suspense, Central Accounts Office<br>3. Clearance of that suspense head by minus credit on receipt of the Clearance Memo from the Central Accounts Section<br>4. Contra credit to the head for Deposits with Reserve Bank, Central-Civil\",\n    \"options\": [\n      \"1 - 3 - 2 - 4\",\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.15.1(ii) and (iii)<\/b> fix the sequence. That Office \\\"will pass an entry in his books debiting the appropriate final head of account, (e.g. Major Heads 3601, 3602, 7601 etc.) and crediting '8658 -Suspense Accounts Reserve Bank Suspense-Central Accounts Office'\\\", and on receipt of the Clearance Memo \\\"the suspense head mentioned above will be cleared by minus credit and contra credit afforded to '8675-Deposits with Reserve Bank-Central-Civil- Reserve Bank (CAO)'.\\\"\"\n  },\n  {\n    \"id\": 896,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"A copy of the Inter-Governmental Adjustment Advice issued in respect of a payment to a State Government is sent to the Accountant General or the Chief Accounting Authority of the State so as to:\",\n    \"options\": [\n      \"enable that authority to issue the Clearance Memo\",\n      \"enable verification of the sanction of the competent authority\",\n      \"enable necessary adjustment in the accounts of the State Government\",\n      \"obtain the concurrence of that Government to the payment\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - enable necessary adjustment in the accounts of the State Government<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.15.1(ii)<\/b> requires such a copy to be sent \\\"in cases where the accounts have been separated from audit, to enable necessary adjustment in the accounts of the State Government.\\\" The Clearance Memo comes from a different quarter, being issued by the Central Accounts Section of the Reserve Bank, on receipt of which the suspense head is cleared by minus credit. That Office must also \\\"ensure that the amount shown and debited in the monthly account sent by the RBI tallies with the amount of advice sent by it.\\\"\"\n  },\n  {\n    \"id\": 897,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Repayment of loans and payment of interest by State Governments other than Sikkim, for loans received from the Government of India, is arranged by the State Accountant General or Chief Accounting Authority by:\",\n    \"options\": [\n      \"direct electronic payment to the Principal Accounts Office of the Ministry concerned\",\n      \"adjustment through the Pay and Accounts Office Suspense head\",\n      \"issue of an advice to the Reserve Bank to credit the Central account\",\n      \"issue of a cheque in favour of the Principal Accounts Office of the Ministry concerned\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - issue of an advice to the Reserve Bank to credit the Central account<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.15.2<\/b> provides that \\\"Issue of suitable advice to the RBI (CAS), Nagpur, to credit the account of the Ministry\/Department of the Central Government by debiting the State balance, will be resorted to for this purpose.\\\" The same route is used under <b>Para 8.15.3<\/b> where such Governments have to refund unspent amounts of old loans. The same route is used under <b>Para 8.15.3<\/b> where such Governments have to refund unspent amounts of old loans, the State balances being debited in each case.\"\n  },\n  {\n    \"id\": 898,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding advices sent by State Accountants General to the Reserve Bank:<br>1. They are not authorised to debit the Central Government by sending advices to that Bank.<br>2. As an exception, they have been permitted to withdraw amounts erroneously credited to the Central Government towards repayment of loans or interest, by sending another advice.<br>3. Such an advice must contain a certificate that it does not represent withdrawal of payments already made which were due to the Central Government.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 8.15.4<\/b>. The prescribed certificate also records that \\\"Necessary details of earlier erroneous advice(s) now being withdrawn are being furnished to the CCA\/CA concerned separately\\\", so the accounting head of the Ministry is put on notice of the correction. The prohibition exists because such advices would otherwise enable a State to debit the Central Government unilaterally, the exception being confined to correction of an earlier erroneous credit.\"\n  },\n  {\n    \"id\": 899,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Maintenance of detailed accounts of loans sanctioned by the Central Government to State Governments, and watching the recovery of instalments of principal and interest, is the responsibility of:\",\n    \"options\": [\n      \"the Central Accounts Section of the Reserve Bank\",\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Principal Accounts Office of the Ministry concerned\",\n      \"the Accountant General of the State concerned\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Principal Accounts Office of the Ministry concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.15.5<\/b> places that responsibility on those offices \\\"of the Ministry\/Department\\\". The corresponding duty in relation to Union Territory Governments with Legislature is cast in identical terms by <b>Para 8.18.3<\/b>, under which those Offices \\\"are responsible for maintaining detailed accounts of the loans sanctioned by the Central Government to UT Governments, and watching the recovery of instalments of principal and interest.\\\" The two duties go together, the detailed accounts being the record against which the recovery of each instalment of principal and interest is watched.\"\n  },\n  {\n    \"id\": 900,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding payment of loans and grants to the Government of Sikkim:<br>1. The special procedure exists because the banking business of that Government is not conducted by the Reserve Bank of India.<br>2. Sanctions for such payments are sent by the Ministries to their Principal Accounts Office, with copies endorsed to the Finance Department of that Government and the Accountant General (Central), Kolkata.<br>3. The Principal Accounts Office makes the payment through electronic mode to the Secretary, Finance Department, Government of Sikkim, Gangtok.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 8.15.6<\/b>, clauses (a) and (b). That Office \\\"will send intimation to AG (Central) Kolkata regarding the remittance\\\", and \\\"will account for the transactions under the final head of account\\\" under clause (c), no suspense head being operated. The special procedure exists because that Government's banking business is not conducted by the Reserve Bank, so no advice route to the Central Accounts Section is available.\"\n  },\n  {\n    \"id\": 901,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"A check list of all sanctions issued and acted upon during each quarter in respect of payments to the Government of Sikkim is required to be sent to the Accountant General by name by:\",\n    \"options\": [\n      \"the last day of the following month\",\n      \"the 10th of the following month\",\n      \"the end of the succeeding quarter\",\n      \"the 15th of the following month\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the 15th of the following month<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.15.6(b)<\/b> requires such a check list, \\\"for each quarter ending June, September, December and March of every financial year\\\", to be sent by that date. A copy of every sanction order for payment of loan or grant is also to be sent to that officer by name, \\\"with full particulars of payment, letter number and date of remittance of the payment.\\\"\"\n  },\n  {\n    \"id\": 902,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Since the Reserve Bank does not operate the account of the Government of Sikkim, repayment of loans and payment of interest by that Government follows:\",\n    \"options\": [\n      \"the system of advice to the Central Accounts Section of the Reserve Bank\",\n      \"cash settlement through the Pay and Accounts Office Suspense head\",\n      \"proforma adjustment through the Finance Accounts\",\n      \"the system of direct payment to the Principal Accounts Office concerned\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the system of direct payment to the Principal Accounts Office concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.15.7<\/b> provides that such payment is made \\\"through authorised mode to the concerned Principal Accounts Office, or where the former does not operate a drawing account, it will be done through the specified Pay and Accounts Officer.\\\" The advice route is available only to States whose banking business is conducted by that Bank (<b>Para 8.15.2<\/b>). The advice route is available only to States whose banking business is conducted by that Bank, as provided by <b>Para 8.15.2<\/b>.\"\n  },\n  {\n    \"id\": 903,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding income tax recoveries from bills paid by State treasuries and other State Government offices:<br>1. They are classified under the minor head 'TDS Suspense' below the Major Head for Suspense Accounts in the State Section of accounts.<br>2. The credit to that head is afforded by transfer credit at the time of recording the pay order.<br>3. Those offices need not maintain details of the credit under the various heads of account relating to deduction of income tax at source.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.16.1<\/b> supports the first two limbs, resting on \\\"Article 19 of Accounting Rules for Treasuries, 1992.\\\" The third limb reverses the closing direction that \\\"These offices should also maintain details of credit to the suspense head as above under the various major, minor and detailed heads of account relating to deductions of income tax at source like '0020','0021', etc.\\\" The credit is afforded \\\"by transfer credit at the time of recording pay order\\\", the details being kept under heads such as \\\"0020\\\" and \\\"0021\\\".\"\n  },\n  {\n    \"id\": 904,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following steps in passing on income tax deducted at source by State Government authorities:<br>1. The Accountant General consolidates the amounts shown under the suspense head for the State Circle as a whole on a quarterly basis.<br>2. A cheque for the total amount so booked is sent by him, with the treasury wise break up, to the concerned Zonal Pay and Accounts Officer on closing the monthly accounts.<br>3. He provides Drawing and Disbursing Officer wise quarterly information regarding the deduction to that officer in the prescribed Form in soft copy.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.16.2<\/b> supports the second and third limbs. The first limb alters the periodicity of the consolidation, which is done \\\"for the State Circle as a whole, on monthly basis.\\\" The quarterly element is the information furnished in the \\\"TDS Book Adjustment Form\\\" for uploading to the Tax Information Network. The drawing officers of the State Governments \\\"will also furnish quarterly returns in Form 24-Q and 26-Q to the Income Tax Department.\\\"\"\n  },\n  {\n    \"id\": 905,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding action by the Zonal Pay and Accounts Officer of the Central Board of Direct Taxes on receipt of the cheque for tax deducted at source:<br>1. On its realisation through the accredited bank he classifies the credits to the relevant major, minor and sub-heads of accounts on a monthly basis.<br>2. He uploads the credits in the prescribed Form in the Tax Information Network on a quarterly basis.<br>3. He first awaits confirmation of the deduction from the drawing officers of the State Government before classifying the credits.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.16.2<\/b> supports the first two limbs, and contradicts the third, since he is to \\\"straightaway classify the credits to the relevant major, minor and sub-heads of accounts on monthly basis.\\\" The procedure rests on the Office Memorandum \\\"No. 1(1)\/2003\/TA\/Part-I (3)\/706-08 dated 29th October, 2005.\\\" The uploading is done \\\"in TDS Book Adjustment Form in Tax Information Network on quarterly basis\\\", while the classification of credits proceeds monthly.\"\n  },\n  {\n    \"id\": 906,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"A claim for reimbursement of interest paid on Central Government securities at State treasuries is required to be prepared by the Accountant General:\",\n    \"options\": [\n      \"on a gross basis, the tax deducted being separately remitted\",\n      \"on a gross basis, the tax deducted being retained under the suspense head\",\n      \"on a net basis, the tax deducted being credited to the State account\",\n      \"on a net basis, after deduction of income tax deducted at source\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - on a net basis, after deduction of income tax deducted at source<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.16.3<\/b> requires the claim to be prepared \\\"on net basis, i.e. after deduction of income tax deducted at source\\\", the officer furnishing the gross amount of interest paid, the amount of income tax deducted and the net amount claimed. The Principal Accounts Office of the Department of Economic Affairs reimburses the net amount and credits the tax to the final head after booking the gross interest.\"\n  },\n  {\n    \"id\": 907,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"On reimbursing the net amount of a claim for interest paid on Central Government securities at State treasuries, the Principal Accounts Office of the Department of Economic Affairs credits the income tax deducted at source to the final head of account in its books:\",\n    \"options\": [\n      \"after receiving confirmation of the deduction from the Zonal Pay and Accounts Officer\",\n      \"after the close of the March (Supplementary) accounts of that year\",\n      \"only to the extent of the net amount actually reimbursed\",\n      \"after booking the gross interest against the relevant interest head\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - after booking the gross interest against the relevant interest head<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.16.4<\/b> provides that it \\\"shall reimburse the net amount to the AG. He will credit the income tax deducted at source to the concerned final head of account in his books, after booking the gross amount of interest payment on Central Government securities against the relevant interest head of account.\\\" The gross accounting is thus restored even though the settlement is on a net basis.\"\n  },\n  {\n    \"id\": 908,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following steps in the revised procedure for reimbursement of claims to State Governments for maintenance of National Highways on agency basis:<br>1. The State Public Works Divisions plan and carry out the maintenance and repairs work in consultation with the Regional Office of the Ministry of Road Transport and Highways.<br>2. The expenditure is deducted from the State balances and included in the monthly compiled accounts sent to the State Accountant General.<br>3. That officer initially adjusts the expenditure in the Central Section of his books under the head for Pay and Accounts Office Suspense.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.17.1<\/b> supports the first two limbs through clauses (i) and (ii). The third limb names the wrong section, since under clause (iii) \\\"the AG will initially adjust the expenditure in the State Section of his books\\\", the applicable head being \\\"8658-Suspense Accounts-PAO Suspense-items adjustable by Pay and Accounts Officer (NH), MoRTH.\\\" The Regional Office \\\"holds the concurrent role of DDO for review of claims, facilitating the claim for reimbursement\\\" of the expenditure so adjusted.\"\n  },\n  {\n    \"id\": 909,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following steps after the Accountant General consolidates the accounts of expenditure on National Highways:<br>1. A monthly statement detailing expenditures and any associated receipts is generated and forwarded, with related schedules and vouchers, to the Regional Office of the Ministry.<br>2. That Regional Office, acting in its capacity as Drawing and Disbursing Officer, carries out the necessary checks and issues a sanction to the Pay and Accounts Officer (National Highways).<br>3. The amounts outstanding in the suspense head in the books of that officer are cleared on issue of the sanction by the Regional Office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.17.1<\/b> supports the first two limbs through clauses (iv) and (v). The third limb advances the clearance, since under clause (vi) \\\"The amounts outstanding in the Suspense Head 8658 in the books of AG will be cleared on receipt of online payment from the Pay and Accounts Officer (NH) of MoRTH\\\", the Pay and Accounts Officer first conducting pre-check and making payment.\"\n  },\n  {\n    \"id\": 910,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Under the Direct Payment Procedure for execution of National Highway works, the officer declared as Drawing and Disbursing Officer for all payments and receipts relating to National Highways happens to be:\",\n    \"options\": [\n      \"the Supervising Engineer of the State Public Works Division\",\n      \"the Executive Engineer of the Division executing the work\",\n      \"the Regional Pay and Accounts Officer (National Highways)\",\n      \"the Regional Officer (National Highways) of that Ministry\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Regional Officer (National Highways) of that Ministry<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.17.2(I)(b)<\/b> declares that officer to be the Drawing and Disbursing Officer, the Supervising Engineer seeking \\\"payment from the RPAO (NH) through the Regional Officer (NH).\\\" Claims of contractors, or of the Division's own department where work has been undertaken departmentally, are submitted \\\"duly verified and certified to the Regional Officer (NH) for payment instead of going through State Treasury and State AG.\\\"\"\n  },\n  {\n    \"id\": 911,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding the Direct Payment Procedure for National Highway works:<br>1. It was implemented in all the States with effect from the 1st April, 2004, the Comptroller and Auditor General having accorded approval for it.<br>2. The State Public Works Departments continue to be treated as agent to the Central Government and remain responsible for contractual liability.<br>3. Claims deficient in any respect are returned by the Regional Pay and Accounts Officer directly to the contractor concerned.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.17.2(I)<\/b> supports the first two limbs through clauses (a) and (b). The third limb bypasses the intermediate officer, since deficient claims \\\"will be returned to the Supervising Engineer through the RO for doing the needful\\\", and on compliance \\\"the Supervising Engineer will re-submit the claim for payments through RO (NH).\\\" The State Public Works Departments \\\"will continue to execute various schemes of Central Government on National Highways as entrusted to them\\\" while remaining agents of the Central Government.\"\n  },\n  {\n    \"id\": 912,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following items which form part of National Highways Receipts under the Direct Payment Procedure:<br>1. Sale proceeds of tender documents<br>2. Sale proceeds of empty bitumen drums and cement bags<br>3. Road cutting charges<br>4. Agency charges recovered from State Public Works Departments<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Only three<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.17.2(I)(c)<\/b> lists the first three, together with sale proceeds of forest products, receipts from the Telecommunication Department and miscellaneous receipts. Agency charges run the other way, the payment for them \\\"for executing the work of National Highways\\\" being sent to the executing agency rather than received as a National Highways receipt. Under that system \\\"all receipts pertaining to National Highways will also be deposited with the RPAO (NH) through authorised mode and RPAO (NH) will issue a receipt for this purpose.\\\"\"\n  },\n  {\n    \"id\": 913,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"The power to amend the procedure for payment and accounting relating to National Highway works, and to change the formats or the responsibilities of the officers concerned, rests with:\",\n    \"options\": [\n      \"the Controller General of Accounts alone\",\n      \"the Principal Accounts Office (National Highways) of that Ministry\",\n      \"the Regional Pay and Accounts Officer (National Highways)\",\n      \"that Ministry, with the approval of the apex accounting and audit authorities\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - that Ministry, with the approval of the apex accounting and audit authorities<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.17.2(I)(e)<\/b> vests those powers in that Ministry, \\\"and the same will be done with the approval of CGA and C&AG.\\\" Clarification on any point in the procedure \\\"will be given by the Principal Accounts Office (NH) (coordination section), Pr.CCA Ministry of RTH, New Delhi\\\", which is binding on all such Regional Officers, Pay and Accounts Officers and State Divisions. Clarification on any point in that procedure is given by the Principal Accounts Office (National Highways) of that Ministry, and is binding on all the offices concerned.\"\n  },\n  {\n    \"id\": 914,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Under the Direct Payment Procedure for National Highway works, the certificates received with the bill from the Public Works Divisions are required to be countersigned by:\",\n    \"options\": [\n      \"the Regional Pay and Accounts Officer (National Highways)\",\n      \"the Supervising Engineer of the Division\",\n      \"the Executive Engineer of the Division\",\n      \"the Regional Officer (National Highways)\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Regional Officer (National Highways)<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.17.2(II)(b)<\/b> makes that officer responsible to countersign such certificates, and on receipt of the instruments from the accounting office to enter their number in the Bill Register and in the Cheque Delivered Register. It is also \\\"his responsibility to issue proper TDS Certificates to the concerned parties as well as to concerned Govt. agencies.\\\" He also enters the bill details in the Bill Register, records the classification on the bill, and makes the entry in the Job Register or Expenditure Control Register before sending it onward.\"\n  },\n  {\n    \"id\": 915,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Payment of loans and grants-in-aid by the Central Government to Union Territory Governments with Legislature is arranged by their Principal Accounts Offices by:\",\n    \"options\": [\n      \"issue of a cheque in favour of the Pay and Accounts Officer of the Union Territory\",\n      \"direct electronic payment to the Finance Secretary of the Union Territory\",\n      \"adjustment through the Pay and Accounts Office Suspense head\",\n      \"issue of an Inter-Governmental Advice to the Reserve Bank\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - issue of an Inter-Governmental Advice to the Reserve Bank<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.18.1<\/b> provides for such payment \\\"by issue of Inter-Governmental Advice to RBI,CAS,Nagpur similar the procedure laid down for State Governments in para 8.15.\\\" The sanctions are addressed to that Office, with copies endorsed \\\"to the concerned Finance Secretary and Pay and Accounts Officer\/Director of Accounts of the UT Government.\\\" The Principal Accounts Office \\\"should furnish full particulars relating to the payment and endorse a copy of the forwarding letter to the Finance Secretary of the concerned UT Government.\\\"\"\n  },\n  {\n    \"id\": 916,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding loans and grants to Union Territory Governments with Legislature:<br>1. The Principal Accounts Office accounts for the payments under the concerned grants-in-aid or loan head of account.<br>2. On receipt of the payment, the Pay and Accounts Officer of the Union Territory Government takes immediate action to account for the receipt under the concerned head in its books.<br>3. Action for repayment of loans and advances and payment of interest is initiated by the Principal Accounts Office of the sanctioning Ministry.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.18.1<\/b> supports the first two limbs. The third limb reverses <b>Para 8.18.2<\/b>, under which \\\"The Pay and Accounts Officers of the UT Governments will be responsible for initiating action for repayment of loans and advances and payment of interest. These payments will be made to the Principal Accounts Office of the Ministry\/Department that sanctioned the loan.\\\" Those payments \\\"will be made to the Principal Accounts Office of the Ministry\/Department that sanctioned the loan\\\", which maintains the detailed accounts of the loans.\"\n  },\n  {\n    \"id\": 917,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"In applying the procedure relating to tax deducted at source to Union Territory Governments whose accounts have not been separated, the modification is that the minor head 'TDS Suspense' is operated:\",\n    \"options\": [\n      \"in the State Section of the books of the Accountant General\",\n      \"in the books of the Zonal Pay and Accounts Officer of the Central Board of Direct Taxes\",\n      \"in the books of the Pay and Accounts Officer of the Union Territory\",\n      \"in the Central Section of that officer's books\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - in the Central Section of that officer's books<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.18.4<\/b> applies the procedure stated in paras 8.16.3 to 8.16.5 to such Governments and Administrations \\\"except that Minor Head 'TDS Suspense' below the Major Head '8658-Suspense Accounts' shall be operated in the Central Section of the books of the AG.\\\" For State Governments the same head is operated in the State Section under <b>Para 8.16.1<\/b>. The procedure otherwise applied is that stated in paras 8.16.3 to 8.16.5, relating to tax deducted at source on interest paid on Central Government securities.\"\n  },\n  {\n    \"id\": 918,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding the Government of the National Capital Territory of Delhi:<br>1. It has a separate Consolidated Fund of its own.<br>2. It does not have separate balances with the Reserve Bank of India.<br>3. It has a separate Public Account, transactions relating to deposits, advances, remittances and suspense being kept outside the Public Account of the Union Government.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.18.5<\/b> supports the first two limbs. The third limb reverses its terms, since \\\"As there is no Public Account separately for NCT of Delhi, transactions related to their Public Account (Deposits, Advances, Remittances and Suspense) are merged in the Public Account of the Union Government.\\\" Its closing balance \\\"is merged with and forms part of the general cash balance of the Union Government and is treated as lying in deposit with the Government.\\\"\"\n  },\n  {\n    \"id\": 919,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding drawings by Union Territory Administrations against the Demands for Grants of Central Ministries:<br>1. The Government of India does not give loans or grants to such Administrations under the Major Head for grants-in-aid to Union Territory Governments.<br>2. Budget provision is made by the Ministries under the relevant functional Major Heads in the Revenue and Capital Sections of their own Demands for Grants.<br>3. The departmental officers are authorised to incur expenditure against those heads by issue of a Letter of Authorisation through the payment platform.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 8.19.1<\/b>. In such cases \\\"each withdrawal by the departmental officer of the UT Administration shall be on the basis of the administrative approval and expenditure sanction accorded by the main Ministry\/ Department concerned\\\", so the control over the drawal remains with the Ministry providing the funds. Budget provision for such Administrations is made \\\"under the relevant functional Major Heads in the Revenue and Capital Sections of the DG\\\" of the Ministry concerned.\"\n  },\n  {\n    \"id\": 920,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding transactions of Central Civil receipts or expenditure arising in the books of Posts, Telecommunications, Railways and Defence:<br>1. Where the relevant Civil Ministry does not have to maintain detailed individual wise accounts, the transactions are finally accounted for under the concerned Civil heads in the books of those Departments.<br>2. Such transactions may arise in connection with any scheme applicable to all employees of the Government of India, including civilians paid out of Defence Estimates.<br>3. Corporation Tax, Taxes on Income other than Corporation Tax and Loans to Government Servants are instances of such heads.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 8.20.1<\/b>, the illustrations given also including \\\"'2047-Other Fiscal Services'\\\" and \\\"'2049-Interest Payments'.\\\" The device avoids monetary settlement between the Civil Ministry and the Department in whose books the transaction arises, the accounting being completed in the latter's books. The device avoids monetary settlement between the Civil Ministry and the Department in whose books the transaction arises, the accounting being completed in the latter's books.\"\n  },\n  {\n    \"id\": 921,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"In the case of licence fee for Government quarters forming part of General Pool accommodation, although an individual account is maintained, the position is that:\",\n    \"options\": [\n      \"monetary settlement is to be effected monthly with the Directorate of Estates\",\n      \"the recoveries are to be passed on to the Pay and Accounts Officer of the Ministry concerned\",\n      \"the recoveries are to be held under the Pay and Accounts Office Suspense head pending settlement\",\n      \"no monetary settlement is effected, the recoveries going to the final head\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - no monetary settlement is effected, the recoveries going to the final head<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 8.20.1<\/b> provides that even where an individual account is maintained for such quarters managed by the Director of Estates, \\\"no monetary settlement is to be effected. Such recoveries are required to be booked directly against the final head in the books of Posts\/Telecommunications\/Railways Departments.\\\" The maintenance of an individual account is therefore not by itself a reason for settlement.\"\n  },\n  {\n    \"id\": 922,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding receipts and payments relating to civil estimates adjusted in the books of the Defence Department:<br>1. Such transactions under the specified Major Heads are adjusted to the final head without any monetary settlement with the concerned Civil accounting authority.<br>2. The authority consolidating the accounts renders a monthly statement of receipts and payments, including progressive figures for the financial year, to the Accounting Authority of the concerned Ministry.<br>3. The figures under the relevant minor or sub-head are furnished to the apex accounting organisation while submitting the monthly accounts.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 8.20.2<\/b>, the Major Heads specified including those for Public Works, Housing and Medical and Public Health. The statement is sent to the Principal Accounts Office of the Ministry concerned \\\"along with the details of scheme\/subject\\\", so that the Civil Ministry can trace the transaction to the activity to which it relates. The Major Heads specified include those for Public Works, Miscellaneous General Services, Medical and Public Health, Housing and Capital Outlay on Public Works and on Housing.\"\n  },\n  {\n    \"id\": 923,\n    \"chapter\": \"Ch 8: Procedures for Inter-Governmental and Inter-Departmental Adjustments\",\n    \"question\": \"Consider the following statements regarding statements rendered in respect of transactions adjusted in the books of the non-civil Departments:<br>1. Statements in respect of Corporation Tax and Income Tax recoveries are rendered to the accounting head of the Central Board of Direct Taxes.<br>2. Receipts and payments under the Government Employees' Insurance Scheme and loans to Government servants are rendered to the accounting head of the Ministry of Finance.<br>3. The budget forecast for the receipt and expenditure based on actual figures is furnished by the Civil Ministry to the Postal Board, Telecom Board and the Financial Adviser, Defence.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 8.20.2<\/b> supports the first two limbs. The third limb reverses the direction, since that forecast \\\"will be furnished by Postal Board, Telecom Board and FA Defence, to the respective Civil Ministry\/Department\\\" for preparation of Budget Estimates and Revised Estimates. The accounting authority in the Civil Ministry must watch the receipt of such monthly and annual statements. The accounting authority in the Civil Ministry \\\"is required to watch the receipt of such monthly\/annual statements\\\" and to consider the reported figures in finalising the Appropriation Accounts.\"\n  },\n  {\n    \"id\": 924,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Foreign service denotes a service in which a Government servant receives his pay, with the sanction of Government, from any source other than:\",\n    \"options\": [\n      \"the Consolidated Fund of India, of a State or of a Union Territory\",\n      \"the Consolidated Fund of India and the Contingency Fund of India\",\n      \"the Public Account of India or of a State\",\n      \"the Consolidated Fund of India alone\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the Consolidated Fund of India, of a State or of a Union Territory<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.1.1<\/b>, resting on <b>F.R. 9(7)<\/b>, defines it as \\\"a service in which a government servant receives his pay with the sanction of Government, from any source other than the CFI or Consolidated Fund of a State or Consolidated Fund of a Union Territory.\\\" The definition turns on the source of the pay and not on the nature of the duties performed by the officer. The distinction drawn in <b>Para 9.1.2<\/b> between foreign service in India and out of India turns on whether the employer is in or out of India, the country of employment not altering the character of the service.\"\n  },\n  {\n    \"id\": 925,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding foreign service:<br>1. Deputation on foreign service terms to public sector undertakings and autonomous bodies based on circulars, requests or public advertisements is ordinarily permissible.<br>2. It is mainly distinguished between foreign service in India and foreign service out of India, depending on whether the employer is in or out of India.<br>3. The country of employment does not alter the character of foreign service.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 9.1.2 and 9.1.3<\/b> support the second and third limbs. The first limb reverses the position, since such deputation \\\"is ordinarily not permissible. However, provisions for certain exceptions exist on the needs of the borrowing organizations concerned\\\", and such cases \\\"must be ensured to be in accordance with the Government orders on the subject, issued from time to time.\\\" Such deputation, where permitted by way of exception, \\\"must be ensured to be in accordance with the Government orders on the subject, issued from time to time.\\\"\"\n  },\n  {\n    \"id\": 926,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding contributions payable while a Government servant is on foreign service:<br>1. The contributions are payable during leave taken while on foreign service.<br>2. The contribution towards the cost of his pension must be paid to the General Revenues of the Government on his behalf.<br>3. Where the foreign service is in India, the contribution on account of the cost of leave salary must also be paid.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.2.1<\/b> supports the second and third limbs. The first limb reverses the express words that \\\"They shall not be payable during leave while on foreign service. [FR.115(c)].\\\" The Government servant \\\"shall himself shall pay the contributions as above, unless his foreign employer gives consent to pay them.\\\" The Government servant \\\"shall himself shall pay the contributions as above, unless his foreign employer gives consent to pay them\\\", and the contributions are payable in whole rupees.\"\n  },\n  {\n    \"id\": 927,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Pension and leave salary contributions are payable in whole rupees, a fraction of a rupee equal to fifty paise or more being:\",\n    \"options\": [\n      \"ignored altogether\",\n      \"rounded off to the nearest ten rupees\",\n      \"carried forward to the following year's contribution\",\n      \"rounded off to the next rupee\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - rounded off to the next rupee<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.2.1<\/b> provides that such contributions \\\"are payable in whole rupees and fractions of a rupee equal to 50 paise or more shall be rounded off to the next rupee.\\\" The rounding rule applies to both classes of contribution alike, and is distinct from the rounding of penal interest, which follows the same head of account to which the contribution itself is credited (<b>Para 9.6.2<\/b>). The contributions themselves \\\"must be paid to the General Revenues of the Government on his behalf\\\", and where the foreign service is in India the contribution on account of the cost of leave salary is also payable.\"\n  },\n  {\n    \"id\": 928,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Contributions for leave salary and pension in respect of a Government servant on foreign service may be paid annually within:\",\n    \"options\": [\n      \"one month from the end of each financial year\",\n      \"thirty days from the end of each calendar year\",\n      \"three months from the end of each financial year\",\n      \"fifteen days from the close of each financial year\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - fifteen days from the close of each financial year<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.2.1<\/b> permits payment \\\"annually within fifteen days from the end of each financial year or at the end of the foreign service, if the deputation on foreign service expires before the end of financial year.\\\" Failing payment within that period, \\\"interest on the unpaid contribution must be paid to government, unless specifically remitted by the President.\\\" Where the deputation expires before the end of the financial year, the contributions may be paid \\\"at the end of the foreign service\\\", failing which interest becomes payable.\"\n  },\n  {\n    \"id\": 929,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Interest on unpaid contributions in respect of a Government servant on foreign service is payable at the rate of:\",\n    \"options\": [\n      \"five paise per day per \u20b9100\",\n      \"two paise per day per \u20b9100\",\n      \"one paisa per day per \u20b9100\",\n      \"two per cent per annum over the Bank Rate\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - two paise per day per \u20b9100<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.2.1<\/b> fixes the rate at \\\"two paise per day per \u20b9100\/- from the date of expiry of the above period up to the date on which the contribution is finally paid.\\\" The interest is payable unless specifically remitted by the President, and \\\"The government servant or the foreign employer will pay for the interest in the same way as they make payment for the contributions.\\\" The interest is payable \\\"unless specifically remitted by the President\\\", and is paid by the Government servant or the foreign employer in the same manner as the contributions themselves.\"\n  },\n  {\n    \"id\": 930,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding a Government servant deputed on foreign service to the United Nations Secretariat, the International Monetary Fund or a similar international organisation:<br>1. Where such a servant opts not to pay the pension contribution, any contribution already paid by him stands forfeited to Government.<br>2. He may opt to pay the pension contribution in respect of his foreign service and count such service as qualifying for pension.<br>3. He may opt not to pay the pension contribution and not count such service as qualifying for pension.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 9.2.1<\/b>, resting on <b>Rule 29 of CCS (Pension) Rules, 2021<\/b>, supports the second and third limbs. The first limb reverses the proviso, which requires that \\\"where a Government servant opts for clause (b), pension contribution, if any, paid by the Government Servant, shall be refunded to him.\\\" The option extends also to the Asian Development Bank and the Commonwealth Secretariat.\"\n  },\n  {\n    \"id\": 931,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Pension contributions in respect of a Government servant on foreign service are required to be based on the basic pay in the level of the post held by him at the time of proceeding on foreign service, together with:\",\n    \"options\": [\n      \"the emoluments last drawn before the commencement of the foreign service\",\n      \"any proforma promotion obtained while on foreign service and the dearness allowance admissible thereon\",\n      \"the pay actually drawn by him in foreign service and the allowances attached to it\",\n      \"the net pay drawn after meeting the pension and leave salary contributions\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - any proforma promotion obtained while on foreign service and the dearness allowance admissible thereon<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.2.2<\/b> requires such contributions to rest on \\\"the basic pay in the level (in Pay Matrix) of the post held by him\/her at the time of proceeding on foreign service and the Proforma promotion\/financial upgradation that he may get while on foreign service plus DA admissible on such basic pay during foreign service.\\\" The pay actually drawn in foreign service is the basis of the leave salary contribution instead (<b>Para 9.5.2(ii)<\/b>).\"\n  },\n  {\n    \"id\": 932,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"For employees covered under the old defined benefit pension scheme, the monthly rate of pension contribution during the active period of foreign service, for the period from the 1st April, 2019 onwards, has been fixed at:\",\n    \"options\": [\n      \"fourteen per cent\",\n      \"eighteen per cent\",\n      \"twenty-four per cent\",\n      \"twenty-eight per cent\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - eighteen per cent<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.2.3(i)<\/b> prescribes \\\"@14%\\\" for the period from 1.1.2016 to 31.3.2019 and \\\"@18%\\\" from 1.4.2019 onwards for such employees. The higher figures belong to employees covered under the National Pension System, for whom the rate is 24 per cent for the earlier period and 28 per cent thereafter, on the authority of the Department of Personnel and Training's Office Memorandum dated 9th October, 2020. For employees covered under the National Pension System the corresponding rates are twenty-four per cent for the earlier period and twenty-eight per cent thereafter, on the authority of the Office Memorandum dated 9th October, 2020.\"\n  },\n  {\n    \"id\": 933,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Contribution or charge)<\/b><br>A. Pension contribution for employees under the old pension scheme, from the 1st April, 2019<br>B. Pension contribution for employees covered under the National Pension System, from the 1st April, 2019<br>C. Leave salary contribution<br>D. Interest on unpaid contributions<br><b>List-II (Rate)<\/b><br>1. Eleven per cent<br>2. Two paise per day per \u20b9100<br>3. Eighteen per cent<br>4. Twenty-eight per cent\",\n    \"options\": [\n      \"A-3, B-1, C-4, D-2\",\n      \"A-4, B-3, C-1, D-2\",\n      \"A-3, B-4, C-1, D-2\",\n      \"A-1, B-3, C-4, D-2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.2.3<\/b> prescribes eighteen per cent for the first class and twenty-eight per cent for the second, the latter comprising \\\"employee's contribution @ 10%, employer's contribution @ 14%, and contribution by employer for gratuity @ 4%.\\\" <b>Para 9.3.2<\/b> fixes the leave salary contribution at eleven per cent of pay drawn in foreign service, and <b>Para 9.2.1<\/b> the interest at \\\"two paise per day per \u20b9100\/-\\\".\"\n  },\n  {\n    \"id\": 934,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"The proforma leave account of a Government servant on foreign service is required to be maintained by:\",\n    \"options\": [\n      \"the Drawing and Disbursing Officer of the parent department\",\n      \"the foreign employer concerned\",\n      \"the head of office of the parent department\",\n      \"the Pay and Accounts Officer concerned\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the foreign employer concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.3.1<\/b> requires that account to be maintained by the foreign employer, \\\"For this purpose, the head of office of the parent department shall supply an extract of the leave account to him.\\\" That employer \\\"will determine the leave admissible to the Government servant and sanction it under intimation to the head of office and the Pay and Accounts Officer, apart from arranging payment for the leave salary to the official.\\\" That employer \\\"shall claim reimbursement of the leave salary so paid at half-yearly intervals by sending necessary claims to the head of office\\\", for the periods ending the 30th September and the 31st March.\"\n  },\n  {\n    \"id\": 935,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding reimbursement of leave salary paid by a foreign employer:<br>1. The Head of Office verifies the claim and arranges reimbursement within three months of its receipt.<br>2. The foreign employer claims reimbursement at half-yearly intervals, for the periods ending the 30th September and the 31st March of each year.<br>3. The claim indicates the details of the official, the nature and period of leave sanctioned, the rate of leave salary and the amount paid.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.3.1<\/b> supports the second and third limbs. The first limb lengthens the period allowed, since that officer \\\"shall verify the claims preferred by the foreign employer and arrange to reimburse the amount by means of a cheque or bank draft within a month of receipt of the claim, by submitting a bill to the Pay and Accounts Officer concerned.\\\" The claim indicates \\\"details of the official on foreign service, nature and period of the leave sanctioned, rate of leave salary and amount of leave salary paid\\\", and is sent for the periods ending the 30th September and the 31st March.\"\n  },\n  {\n    \"id\": 936,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"The monthly rate of leave salary contribution in respect of all classes of Government servants, governed by the Central Civil Services (Leave) Rules, has been fixed at:\",\n    \"options\": [\n      \"eighteen per cent of the pay drawn in foreign service\",\n      \"eleven per cent of the pay drawn in foreign service\",\n      \"fourteen per cent of the pay drawn in foreign service\",\n      \"ten per cent of the pay drawn in foreign service\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - eleven per cent of the pay drawn in foreign service<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.3.2<\/b> fixes that rate. The <b>Note<\/b> below it adds that where the foreign employer pays the contributions, \\\"the leave salary contribution shall be at 11% percent of the pay actually drawn in foreign service\\\", but where the Government servant himself pays, \\\"the leave salary contribution will be calculated on the net pay drawn during foreign service\\\", that is, the balance after meeting the pension and leave salary contributions. Where the servant himself pays, the contribution is calculated on the net pay drawn, that is, \\\"the balance pay after meeting the pension and leave salary contributions.\\\"\"\n  },\n  {\n    \"id\": 937,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Where the Government servant himself pays the contributions, the leave salary contribution is calculated on the net pay drawn during foreign service, that expression denoting:\",\n    \"options\": [\n      \"the basic pay in the level of the post held at the time of proceeding on foreign service\",\n      \"the balance pay after meeting the pension and leave salary contributions\",\n      \"the pay actually drawn less the dearness allowance admissible\",\n      \"the pay drawn in the parent department immediately before deputation\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the balance pay after meeting the pension and leave salary contributions<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 9.3.2<\/b> states that \\\"The 'Net pay' in this case implies the balance pay after meeting the pension and leave salary contributions. In such cases, an element of compensation is taken into account for both the contributions before calculating the percentage for leave salary contribution, and is not applicable directly on the actual pay drawn during Foreign Service.\\\" Where the foreign employer pays, the rate applies to the pay actually drawn.\"\n  },\n  {\n    \"id\": 938,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Where the leave salary contribution alone is payable by the Government servant, the contribution is worked out as the pay actually drawn multiplied by the rate of leave salary contribution payable, divided by:\",\n    \"options\": [\n      \"one hundred plus the rate of pension contribution payable\",\n      \"one hundred plus that rate of contribution\",\n      \"one hundred\",\n      \"one hundred minus the rate of leave salary contribution payable\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - one hundred plus that rate of contribution<\/b><br><br> <b>Analysis of Statement:<\/b><br> The formula at (B) below the <b>Note to Para 9.3.2<\/b> reads: \\\"Leave Salary Contribution = Pay actually drawn X Rate of leave salary contribution payable \/ (100 + Rate of leave salary contribution payable).\\\" Where the pension contribution alone is paid by the servant, the divisor is simply one hundred, the pension contribution payable being first deducted from the pay actually drawn. Where the pension contribution alone is paid by the servant, the divisor is simply one hundred, the pension contribution payable being first deducted from the pay actually drawn.\"\n  },\n  {\n    \"id\": 939,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Where both the pension and the leave salary contributions are payable by the Government servant, the numerator of the formula for leave salary contribution consists of:\",\n    \"options\": [\n      \"the pay actually drawn less both contributions, times that rate\",\n      \"the pay actually drawn less the pension contribution, times that rate\",\n      \"the pay actually drawn, multiplied by the rate of leave salary contribution\",\n      \"the net pay drawn, multiplied by the rate of pension contribution\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the pay actually drawn less the pension contribution, times that rate<\/b><br><br> <b>Analysis of Statement:<\/b><br> The formula at (C) below the <b>Note to Para 9.3.2<\/b> reads: \\\"Leave Salary Contribution = (Pay actually drawn - Pension contribution payable) X Rate of leave salary contribution payable \/ (100 + Rate of leave salary contribution payable).\\\" The pension contribution is thus deducted once in the numerator, the enhanced divisor accounting for the leave salary contribution itself. Where the leave salary contribution alone is payable by him, the pension contribution is not deducted, the numerator being the pay actually drawn multiplied by the same rate.\"\n  },\n  {\n    \"id\": 940,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding compensatory allowance for leave taken while on foreign service:<br>1. The entire expenditure for any compensatory allowance for the period of leave taken during or at the end of foreign service is borne by the foreign employer.<br>2. The conditions of compensatory allowance are to be specifically incorporated in the terms of foreign service mutually settled between the Government department and the body concerned.<br>3. Dearness allowance on leave salary payable to a Government servant who retires or dies in harness during foreign service is also borne by the foreign employer.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.3.3<\/b> supports the first two limbs. The third limb shifts the liability, since such dearness allowance \\\"shall be paid to him or his legal heirs by the parent department. It will be part of cash equivalent of leave salary of un-utilized leave admissible to him\/her at the time of his\/her retirement\/demise.\\\" Such dearness allowance forms \\\"part of cash equivalent of leave salary of un-utilized leave admissible to him\/her at the time of his\/her retirement\/demise\\\", and is therefore a liability of the parent department.\"\n  },\n  {\n    \"id\": 941,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"For an employee belonging to a particular Ministry but not borne on a Centrally administered cadre, the 'specified' Pay and Accounts Office for foreign service purposes happens to be:\",\n    \"options\": [\n      \"the Pay and Accounts Office of the Ministry in which he served immediately before proceeding on deputation\",\n      \"the Pay and Accounts Office of the borrowing Ministry or Department\",\n      \"the Pay and Accounts Office of the Ministry of Finance\",\n      \"the Pay and Accounts Office of the parent Ministry\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Pay and Accounts Office of the parent Ministry<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.4.1(I)<\/b> so specifies, the corresponding Drawing and Disbursing Officer being \\\"assigned the matters relating to DDO's responsibilities.\\\" The office of previous service is the specified office for a different class, namely \\\"an officer belonging to a Centrally administered cadre, such as Indian Civil Accounts Service and Indian Economic Service etc.\\\" (<b>Para 9.4.1(II)<\/b>). An employee proceeding directly on further deputation \\\"shall be deemed to have notionally reverted to the parent Ministry\/Department before proceeding\\\", so the specified office is fixed by reference to the parent Ministry.\"\n  },\n  {\n    \"id\": 942,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Where an employee proceeds directly on foreign service or another deputation while already on deputation to another Central Civil Ministry, without actually reverting to his parent Ministry, he:\",\n    \"options\": [\n      \"shall require the prior sanction of the Controller General of Accounts\",\n      \"shall be governed by the Pay and Accounts Office of the borrowing organisation\",\n      \"shall be deemed to have notionally reverted to the parent Ministry\",\n      \"shall be treated as belonging to the Ministry to which he was on deputation\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - shall be deemed to have notionally reverted to the parent Ministry<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1 below Para 9.4.1(I)<\/b> provides that in such cases \\\"he shall be deemed to have notionally reverted to the parent Ministry\/Department before proceeding on the foreign Service\/deputation, for the purposes of these provisions.\\\" The deeming provision fixes the specified accounting office by reference to the parent Ministry rather than the intermediate one. The deeming provision fixes the specified accounting office by reference to the parent Ministry rather than the intermediate one to which he was on deputation.\"\n  },\n  {\n    \"id\": 943,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Among the functions of the specified Pay and Accounts Office in relation to Government servants on foreign service is the maintenance of:\",\n    \"options\": [\n      \"the Pay Bill Register of the borrowing organisation\",\n      \"the service book of the Government servant during the period of deputation\",\n      \"General Provident Fund accounts\",\n      \"the proforma leave account of the Government servant\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - General Provident Fund accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.4.1(III)(e)<\/b> includes \\\"Maintaining GP Fund accounts, in accordance with para 6.1.1 of this Manual\\\" among those functions, which also cover watching recovery of foreign service contributions, arranging the payments arising under the Chapter, watching contributions under the insurance schemes, and residuary payment and accounting work. The proforma leave account is maintained by the foreign employer (<b>Para 9.3.1<\/b>). The other functions cover watching recovery of foreign service contributions and their credit to Government account, arranging the payments arising under the Chapter, and residuary payment and accounting work including cash payment for un-utilized earned leave.\"\n  },\n  {\n    \"id\": 944,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding All India Service Officers borne on the Union Territory cadre:<br>1. Recoveries towards subscription to the General Provident Fund effected during foreign service or deputation with the Government of India are passed on to the specified Pay and Accounts Office at Tis Hazari under the Controller of Accounts, Delhi Administration.<br>2. That arrangement applies also while such officers are on deputation with the Railways, Defence and the Departments of Posts and Telecommunications.<br>3. Recoveries under the All India Service (Group Insurance) Rules, 1981 effected during deputation are likewise passed on to that office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.4.1(IV)<\/b> supports the first two limbs, that office maintaining their Fund accounts. The third limb reverses the closing words, since such recoveries \\\"will be finally accounted for and adjusted, in the books of the Pay and Accounts Officer of the Central Government Department concerned.\\\" That office also acts as the specified office for watching foreign service contributions and insurance scheme contributions for those officers.\"\n  },\n  {\n    \"id\": 945,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following steps taken by the Pay and Accounts Officer on receipt of orders regarding deputation of a Government servant to foreign service:<br>1. He checks that the competent authority has accorded sanction and that the terms of foreign service conform to the prescribed provisions of the Fundamental Rules.<br>2. He calls for particulars in the prescribed Form, including the date on which the servant made over charge of his duties under Government and assumed charge in foreign service.<br>3. He calls for the head of account to which the servant's pay was debited prior to his transfer, and the date of commencement of service qualifying for pension.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 9.4.3<\/b>, clauses (i) and (ii), the Form being CAM-57 and the terms being tested against \\\"APPENDIX 2 to FR Part I.\\\" The particulars called for also include \\\"The post and the time scale of pay of the post held by him at the time of proceeding on foreign service, or to which he received proforma promotion while on foreign service.\\\"\"\n  },\n  {\n    \"id\": 946,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding the Register of Foreign Service Contributions:<br>1. Every entry in the Register is required to be attested by the Pay and Accounts Officer.<br>2. The Register is to be reviewed by that officer once every year in the last week of April.<br>3. The review is to ensure that contributions have been received and that, in cases of default, the foreign employer or Government servant was reminded to send the contributions and the penal interest levied.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 9.4.3(iii)<\/b>. The timing of the annual review matches the due date for the contributions themselves, which may be paid \\\"annually within fifteen days from the end of each financial year\\\" under <b>Para 9.2.1<\/b>, so a review in the last week of April will disclose any default. The Register is that of Foreign Service Contributions, in which the amount worked out along with the particulars of foreign service is noted under that officer's attestation (<b>Para 9.5.2(i)<\/b>).\"\n  },\n  {\n    \"id\": 947,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Copies of the orders transferring a Government servant to another Government on deputation or foreign service, or on reversion from there, are required to be endorsed to the concerned Pay and Accounts Officer by:\",\n    \"options\": [\n      \"the Head of Office of the parent department\",\n      \"the Drawing and Disbursing Officer of the parent department\",\n      \"the Ministry or Department concerned\",\n      \"the foreign employer\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Ministry or Department concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.4.2<\/b> requires such endorsement by the Ministry or Department. The endorsement sets in motion the steps in <b>Para 9.4.3<\/b>, under which that officer checks the sanction and the terms of foreign service, calls for the prescribed particulars in Form CAM-57, and maintains the Register of Foreign Service Contributions with every entry attested by him. On such endorsement that officer must check \\\"that the competent authority has accorded sanction, and that the terms of foreign service are in conformity with the provisions of APPENDIX 2 to FR Part I.\\\" The Ministry's endorsement covers orders both of transfer on deputation or foreign service and of reversion from there.\"\n  },\n  {\n    \"id\": 948,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"The Register maintained by each Pay and Accounts Office for watching recoveries of leave salary and pension contributions is prescribed in:\",\n    \"options\": [\n      \"Form CAM-53\",\n      \"Form CAM-66\",\n      \"Form CAM-58\",\n      \"Form CAM-57\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Form CAM-58<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.5.1<\/b> requires each such office to maintain a Register in that Form, in which the ancillary data in respect of Government servants on foreign service is entered, \\\"include the date of relieving from the Government Department, date of assumption of office in foreign service, and other particulars for effecting recovery of foreign service contributions.\\\" Form CAM-57 is the form in which particulars of the servant are called for (<b>Para 9.4.3(ii)<\/b>). In it are entered \\\"the date of relieving from the Government Department, date of assumption of office in foreign service, and other particulars for effecting recovery of foreign service contributions\\\", together with all orders relating to the period of service with the foreign employer.\"\n  },\n  {\n    \"id\": 949,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Form)<\/b><br>A. CAM-53<br>B. CAM-57<br>C. CAM-58<br>D. CAM-66<br><b>List-II (Purpose)<\/b><br>1. Register for watching recoveries of leave salary and pension contributions<br>2. Annual statement furnished to an officer on deputation<br>3. Register of Outward Claims<br>4. Particulars called for in respect of a Government servant proceeding on foreign service\",\n    \"options\": [\n      \"A-1, B-3, C-4, D-2\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-2, B-4, C-1, D-3\",\n      \"A-3, B-4, C-1, D-2\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.10.7<\/b> identifies the Register of Outward Claims as Form CAM-53 and the annual statement as Form CAM-66; <b>Para 9.4.3(ii)<\/b> requires the particulars of the servant to be called for \\\"in Form CAM- 57\\\"; and <b>Para 9.5.1<\/b> requires each such office to \\\"maintain a Register in Form CAM-58 for watching recoveries of leave salary and pension contributions.\\\" The Register in Form CAM-58 records the date of relieving from the Government Department, the date of assumption of office in foreign service, and all orders relating to the period of service with the foreign employer.\"\n  },\n  {\n    \"id\": 950,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding the working out of monthly foreign service contributions:<br>1. The Pay and Accounts Officer works out the monthly contributions payable by the foreign employer or the official concerned.<br>2. He intimates the amount worked out to that employer or servant for payment, under intimation to the Head of Office of the Government servant.<br>3. The amount so calculated, along with the particulars of foreign service, is noted in the Register under attestation of the Head of Office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.5.2(i)<\/b> supports the first two limbs. The third limb changes the attesting officer, since the amount is to be noted in the Register \\\"under attestation of Pay and Accounts Officer.\\\" The same requirement appears in <b>Para 9.4.3(iii)<\/b>, under which \\\"Every entry in the Register shall be attested by the Pay and Accounts Officer.\\\" The amount worked out is intimated \\\"for payment under intimation to the Head of office of the Government servant\\\", so that both the paying party and the parent office are informed.\"\n  },\n  {\n    \"id\": 951,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding the verification of a Government servant's account on reversion from foreign service:<br>1. The account must be verified to ensure that contributions at the prescribed rates, along with interest up to the date of reversal wherever applicable, have been recovered in full.<br>2. Any dues or pending balances are to be claimed immediately from the concerned foreign employer.<br>3. The rate of pension contribution depends on the pay drawn by the Government servant while on foreign service.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.5.2(ii)<\/b> supports the first two limbs. The third limb transposes the two bases, since \\\"The rate of pension contribution is dependent on basic pay in the level of the post at the time of proceeding on foreign service, while the rate of leave salary contribution depends upon the pay drawn by the Government servant while on foreign service.\\\" A suitable note regarding \\\"the date of increment and the length of service of the officer shall be noted prominently in the register\\\", precisely because the two contributions rest on different bases.\"\n  },\n  {\n    \"id\": 952,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following steps where foreign service contributions are payable by the Government servant himself:<br>1. The Pay and Accounts Officer secures a letter addressed to the foreign employer authorising him to pay monthly specific sums towards those contributions from the servant's salary.<br>2. The foreign employer is responsible for making such deductions.<br>3. He remits its part to the Pay and Accounts Officer of the parent department by demand draft or cheque, or to the National Pension System account of the employee as the case may be.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 9.5.2(iii)<\/b>, the remittance being made \\\"in accordance with DoPT OM No.2\/9\/2017-Estt.(Pay-II) dated 9.10.2020 and 1.1.2024.\\\" The letter is the mechanism by which the servant's own liability is discharged through the machinery of the foreign employer's pay roll. The letter is the mechanism by which the servant's own liability is discharged through the machinery of the foreign employer's pay roll, the employer making the deductions and remitting them.\"\n  },\n  {\n    \"id\": 953,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding recoveries of foreign service contributions under the Merged Drawing and Disbursing Officer scheme:<br>1. Where recoveries are received by the Pay and Accounts Office, the existing procedure of accounting continues, that office intimating full details of the recoveries brought to account to the Drawing and Disbursing Officer.<br>2. The ultimate responsibility for watching the recoveries and contributions rests with the Pay and Accounts Office.<br>3. Recoveries that were in arrears as on the 1st April, 1986 continue to be watched by the Pay and Accounts Office until their final settlement.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.5.3(i)<\/b> supports the first and third limbs. The second limb shifts the responsibility, since \\\"The ultimate responsibility for watching the recoveries\/contributions will be that of the concerned DDO.\\\" Only the pre-existing arrears are left with the accounting office, and then only \\\"until their final settlement.\\\" Under that scheme, individual folios continue to be maintained in the Pay Bill Register in the section for deductions and recoveries, entries being made against the relevant month.\"\n  },\n  {\n    \"id\": 954,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding Government servants on deputation under the Merged Drawing and Disbursing Officer scheme:<br>1. Individual folios continue to be maintained in the Pay Bill Register in the section for deductions and recoveries.<br>2. Claims submitted by the Drawing and Disbursing Officer towards payment or reimbursement of leave salary are noted by the Pay and Accounts Officer in the section for 'Amount Due' in the pay bill registers.<br>3. The Drawing and Disbursing Officer of the borrowing organisation is responsible for intimating the amount of leave salary and pension contribution payable.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.5.3(ii)<\/b> supports the first two limbs. The third limb names the wrong officer, since \\\"The DDO of the lending department will be responsible for intimating the amount of 'leave salary and pension contribution' payable by the borrowing organization, at the time of drawing up terms and conditions of foreign service.\\\" He is also responsible for recording the certificate of annual recovery of contribution in the service book.\"\n  },\n  {\n    \"id\": 955,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding entries in the service book on transfer of a Government servant to foreign service:<br>1. The Head of Office or Department must send the service book to the Pay and Accounts Officer, who initiates action to obtain it if not received.<br>2. The details of transfer are noted in the service book over that officer's signature, indicating the sanction orders and the effect of transfer on admissible leave.<br>3. The service book is retained by that officer until the Government servant returns from foreign service.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.5.4<\/b> supports the first two limbs. The third limb reverses the direction that the service book \\\"will be returned to the Head of Office of the parent department or office from which it was received, after making these entries.\\\" On the servant's return it \\\"will be sent again to the Pay and Accounts Officer or it will be called for by him if not received, for making necessary entries.\\\"\"\n  },\n  {\n    \"id\": 956,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"The entries made in the service book on reversion of a Government servant from foreign service are required to include:\",\n    \"options\": [\n      \"a statement of the proforma leave account maintained by the foreign employer\",\n      \"a certificate of the Head of Office that the terms of foreign service were observed\",\n      \"a certificate of recovery of leave salary and pension contributions, duly signed\",\n      \"a certificate of the foreign employer that all dues have been settled\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - a certificate of recovery of leave salary and pension contributions, duly signed<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.5.4<\/b>, resting on <b>Supplementary Rule 203<\/b>, requires that \\\"The entries on reversal will include necessary certificate regarding recovery of leave salary and pension contributions and it will be duly signed by the Pay and Accounts Officer.\\\" A separate certificate of annual recovery of contribution is recorded in the service book by the Drawing and Disbursing Officer of the lending department (<b>Para 9.5.3(ii)<\/b>). A separate certificate of annual recovery of contribution is recorded in the service book by the Drawing and Disbursing Officer of the lending department (<b>Para 9.5.3(ii)<\/b>).\"\n  },\n  {\n    \"id\": 957,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Where contributions towards leave salary and pension are recovered together, the amount is required to be credited under the head:\",\n    \"options\": [\n      \"the receipt head corresponding to the functional head of the establishment\",\n      \"the minor head 'Other Receipts' under the residuary receipt major head of the sector\",\n      \"0071-Contributions and Recoveries towards Pension-101-Subscriptions\",\n      \"0070-Other Administrative Services-60-Other Services-800-Other Receipts\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 0071-Contributions and Recoveries towards Pension-101-Subscriptions<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.6.1(i)<\/b> so requires. Where the two are recovered separately, the pension contribution goes to the same head, but \\\"The leave salary contributions in such cases will be credited to the receipt head corresponding to the functional head of the establishment\\\", or, failing such a head, \\\"to the minor head 'Other Receipts' under the residuary receipt major head in the respective sectors\\\" (<b>Para 9.6.1(ii)<\/b>). Where recovered separately, the pension contribution still goes to that head while the leave salary contribution follows the functional receipt head of the establishment.\"\n  },\n  {\n    \"id\": 958,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Leave salary contributions received in respect of All India Service Officers are required to be credited to the minor head for Other Receipts below the sub-major head for Other Services under the Major Head:\",\n    \"options\": [\n      \"0075-Miscellaneous General Services\",\n      \"2070-Other Administrative Services\",\n      \"0070-Other Administrative Services of the Union\",\n      \"0071-Contributions and Recoveries towards Pension\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 0070-Other Administrative Services of the Union<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.6.1(iii)<\/b> requires such contributions to be credited to \\\"the minor head '800-Other Receipts' below the sub-major head '60-Other Services' under the major head '0070-Other Administrative Services'.\\\" The Contributions and Recoveries head is reserved for pension contributions and for cases where the two contributions are recovered together. The Contributions and Recoveries head is reserved for pension contributions and for cases where the two contributions are recovered together, under <b>Para 9.6.1(i) and (ii)<\/b>.\"\n  },\n  {\n    \"id\": 959,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Penal interest on arrears of contributions towards leave salary and pension of Government servants on foreign service is required to be credited:\",\n    \"options\": [\n      \"to the head for Interest Receipts of the Central Government\",\n      \"to the functional receipt head of the establishment concerned\",\n      \"to the same head of account to which the contributions are credited\",\n      \"to the minor head for Other Receipts under the residuary receipt major head\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - to the same head of account to which the contributions are credited<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.6.2<\/b> so provides. The rule follows the classification of the principal, so that where the two contributions are recovered together the interest goes to the Contributions and Recoveries head, and where the leave salary contribution is separately credited to a functional receipt head the interest on it follows that head. The interest itself is charged at \\\"two paise per day per \u20b9100\/- from the date of expiry of the above period up to the date on which the contribution is finally paid.\\\" The rule follows the classification of the principal, so that where the leave salary contribution is separately credited to a functional receipt head, the interest on it follows that head.\"\n  },\n  {\n    \"id\": 960,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Among the dues in respect of Government servants proceeding on foreign service out of India, the receipt of which the Pay and Accounts Officer is required to watch regularly, are recoveries towards:\",\n    \"options\": [\n      \"licence fee for General Pool accommodation\",\n      \"the compensatory allowance payable during leave\",\n      \"repayment of loans and advances\",\n      \"the Central Government Employees' Group Insurance Scheme alone\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - repayment of loans and advances<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.7.1<\/b> makes that officer responsible to watch the receipt of dues including \\\"the recoveries and contributions on account of Pension, CPF, GPF subscriptions and repayment of loans and advances, that the employees are required to remit during the period of their foreign service out of India.\\\" Such recoveries are regulated by the Ministry of Finance Office Memorandum of 22nd September, 1981, as amended from time to time.\"\n  },\n  {\n    \"id\": 961,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding a Government servant deputed to a public sector undertaking who is finally absorbed there:<br>1. The Government pays him a lump sum amount on the date of absorption, equal to the leave salary due against the earned leave at his credit.<br>2. The half pay leave at his credit stands forfeited.<br>3. The pension liability in such cases is discharged by the public sector undertaking concerned.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.8.1<\/b> supports the first two limbs. The third limb shifts the liability, since \\\"The concerned Department will discharge the pension liability in such cases\\\", as per the Ministry of Finance instructions of 8-4-76 \\\"and subsequent orders issued on the subject from time to time by the Dept. of Personnel & Training and Department of Pension & Pensioners Welfare.\\\" The Government pays the lump sum \\\"on the date of absorption to the PSU, which shall be equal to the leave salary due against the earned leave at credit\\\", the half pay leave standing forfeited.\"\n  },\n  {\n    \"id\": 962,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding determination of entitlements after departmentalisation of accounts:<br>1. The Heads of Offices are to determine the entitlement of pay and allowances of all staff members, including gazetted officers.<br>2. The Pay and Accounts Officers only maintain the records relating to watching of recoveries of leave salary and pension contribution from the autonomous body or organisation.<br>3. The Pay and Accounts Officers additionally determine the leave at credit of a Government servant permitted absorption in a public sector undertaking.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.8.2(i)<\/b> supports the first two limbs. The third limb misplaces the function, since under clause (ii) it is \\\"the Head of Office of the employee's parent department\\\" who shall work out the leave at credit on the date of absorption \\\"and the amount of corresponding leave salary under relevant rules.\\\" The Head of Office must \\\"ascertain from the Pay and Accounts Officer whether up to date foreign service contributions have been recovered from the concerned Public Sector Undertaking\\\" before preparing the bill.\"\n  },\n  {\n    \"id\": 963,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Arrange the following steps in the correct order where a Government servant on foreign service opts for permanent absorption in a public sector undertaking:<br>1. Working out by the Head of Office of the leave at credit on the date of absorption and the corresponding leave salary<br>2. Ascertaining from the Pay and Accounts Officer whether up to date foreign service contributions have been recovered from the undertaking<br>3. Preparation of a bill towards lump sum leave salary, deducting any unrealised foreign service contribution, and its presentation for payment<br>4. Despatch of the cheque to the undertaking under intimation to the employee\",\n    \"options\": [\n      \"1 - 3 - 2 - 4\",\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.8.2<\/b> fixes the sequence through clauses (ii) and (iii). The bill is presented \\\"to the concerned Pay and Accounts Officer for payment\\\", and \\\"The cheque for the amount drawn in favour of the Government servant received by the DDO shall be sent to the concerned Undertaking under intimation to the employee\\\", that officer keeping a note of the payment in the service book and in the register of foreign service contributions.\"\n  },\n  {\n    \"id\": 964,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"The expenditure on payment of the lump sum leave salary to a Government servant absorbed in a public sector undertaking is required to be debited to:\",\n    \"options\": [\n      \"the head for Contributions and Recoveries towards Pension and other Retirement Benefits\",\n      \"the suspense head for transactions adjustable by the undertaking concerned\",\n      \"the residuary receipt major head of the sector concerned\",\n      \"the head to which his leave salary would normally have been debited\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the head to which his leave salary would normally have been debited<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.8.3<\/b> so requires. The payment is thus treated as an ordinary charge on the establishment to which the servant belonged, and the Pay and Accounts Officer \\\"will keep a note of the payment in the service book of the employee as well as in the relevant register of foreign service contributions\\\" under <b>Para 9.8.2(iii)<\/b>. The payment is thus treated as an ordinary charge on the establishment to which the servant belonged, and is noted by the accounting office in the service book and in the register of foreign service contributions.\"\n  },\n  {\n    \"id\": 965,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"The system of allocation of leave salary and pension contribution among the departments of the Government of India, including Railways, Defence, Posts and Union Territory Administrations, was dispensed with from:\",\n    \"options\": [\n      \"the 1st April, 1976\",\n      \"the 31st March, 1982\",\n      \"the 1st April, 1987\",\n      \"the 1st January, 1978\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the 1st January, 1978<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.9.1<\/b> records that the system was dispensed with from that date \\\"for all cases of leave salaries paid and pensions sanctioned on or after that date.\\\" The dispensing with of allocation as between the Central and State Governments came later, resting on the letter of the Department of Personnel and Administrative Reforms \\\"dated 31.3.1982\\\" (<b>Para 9.10.1<\/b>). The dispensation applied \\\"for all cases of leave salaries paid and pensions sanctioned on or after that date\\\", and covered the Railways, Defence, Posts, Telecommunications and Union Territory Administrations.\"\n  },\n  {\n    \"id\": 966,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding deputation of officials between the Central and State Governments:<br>1. The system of allocation of pension and leave salary in such cases has been dispensed with, whether the employee is temporary or permanent.<br>2. The liability for pension and gratuity at retirement is borne fully by the Central or State Government to which the employee permanently belongs.<br>3. The liability for leave salary is borne by the Department to which the Government servant permanently belongs.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 9.10.1 and 9.10.2<\/b> support the first two limbs. The third limb alters the incidence of leave salary, since \\\"full liability for leave salary will be borne by the Department from which the government servant proceeds on leave\\\", which need not be the department to which he permanently belongs. The dispensation rests on the letter of the Department of Personnel and Administrative Reforms \\\"dated 31.3.1982, read with the provisions contained in APPENDIX V-B, II and III to the Government Accounting Rules, 1990.\\\"\"\n  },\n  {\n    \"id\": 967,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"The liability for Government contribution to the Contributory Provident Fund of a Government servant on deputation between the Central and State Governments is borne:\",\n    \"options\": [\n      \"entirely by the borrowing department\",\n      \"in equal shares by the parent and borrowing departments\",\n      \"by the parent department, subject to recovery of half the amount from the borrowing department\",\n      \"entirely by the parent department, with no recovery from the borrower\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - entirely by the parent department, with no recovery from the borrower<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.10.3<\/b> provides that such liability \\\"will be borne entirely by the parent department of the concerned Central or State Government, and no contribution will be recovered from the borrowing department.\\\" The provision follows the general dispensing with of allocation of pension and leave salary between the two Governments effected from the 31st March, 1982. The provision follows the general dispensing with of allocation of pension and leave salary between the two Governments, effected in terms of the letter dated 31.3.1982.\"\n  },\n  {\n    \"id\": 968,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"In the case of State Government servants on deputation to the Centre, consisting mainly of All India Service Officers, the Central Government pays to the State Government:\",\n    \"options\": [\n      \"the actual pension contributions calculated at the prescribed rates\",\n      \"a proportionate share of the pension liability at the time of retirement\",\n      \"a lump sum equal to the leave salary due on the earned leave at credit\",\n      \"an ad-hoc grant in lieu of recovery of pension contributions\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - an ad-hoc grant in lieu of recovery of pension contributions<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.10.4<\/b> so provides. The arrangement replaces the recovery of pension contributions in the ordinary way, consistently with the dispensing with of allocation of pension and leave salary between the Central and State Governments, the liability for pension and gratuity being fully borne by the Government to which the employee permanently belongs (<b>Para 9.10.1<\/b>). The liability for pension and gratuity is \\\"fully borne by the Central or State Government to which the government employee permanently belongs.\\\" The arrangement replaces the recovery of pension contributions in the ordinary way for such officers.\"\n  },\n  {\n    \"id\": 969,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding All India Service Officers borne on State cadres serving on deputation with a department of the Central Government:<br>1. Recoveries on account of the applicable General Provident Fund and Group Insurance Scheme are passed on by the Pay and Accounts Office of the Ministry to the State Accountant General concerned.<br>2. That arrangement applies even where such officers are on deputation with the Railways, Defence, Posts and Telecommunications Departments.<br>3. Where a State Government has taken over maintenance of the Fund accounts of its employees from the Indian Audit and Accounts Department, the recoveries are nevertheless routed through that Accountant General.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 9.10.5 and 9.10.6<\/b> support the first two limbs. The third limb reverses the modification, since in such cases \\\"the GPF recoveries for AIS officers borne on State cadres will be remitted directly to the authority nominated by State Government for maintenance of GPF accounts.\\\" The routing through the Accountant General is therefore displaced where the State maintains those accounts itself. That routing exists because the Fund accounts of such officers are maintained by the Accountant General, and falls away once the State itself takes over their maintenance.\"\n  },\n  {\n    \"id\": 970,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following particulars which the Pay and Accounts Officer is required to furnish in the annual statement to an officer on deputation from a State Government to a Central Civil Ministry:<br>1. Subscription to the General Provident Fund account<br>2. Recovery of temporary advances from the Fund account<br>3. Recoveries against house building advance and motor car advance sanctioned by the parent department<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 9.10.7<\/b>, the statement being furnished \\\"to each individual officer through the head of office, in form CAM-66.\\\" It is prepared \\\"on the basis of entries in the Register of Outward claims maintained in form CAM-53\\\", and covers officers deputed from State and Union Territory Governments as well as from Posts, Telecommunications, Railways and Defence. A copy of the statement is sent simultaneously to the Pay and Accounts Officer of the concerned official by the 31st of August each year, for adjustment of missing credits.\"\n  },\n  {\n    \"id\": 971,\n    \"chapter\": \"Ch 9: Recoveries, Payments and Accounting Functions in respect of Central Government Employees sent on Foreign Service or Deputation\",\n    \"question\": \"Consider the following statements regarding the annual statement in respect of officers on deputation from State Governments to Central Civil Ministries:<br>1. It is prepared on the basis of entries in the Register of Outward Claims.<br>2. A copy is sent simultaneously to the Pay and Accounts Officer of the concerned official by the 31st of August each year.<br>3. It enables that officer to adjust missing credits in the subscriber's account, but only after correspondence with the Principal Accounts Offices of the Central Government Ministries.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 9.10.7<\/b> supports the first two limbs. The third limb reverses its purpose, since the statement \\\"can be used by the Pay and Accounts Officer of the parent department to adjust missing credits if any in the subscriber's account, without any need for correspondence with Principal Accounts Offices\/Pay and Accounts Offices of the Central Government Ministries\/Departments.\\\" A similar procedure with reversed roles applies where a State borrows a Central Government employee.\"\n  },\n  {\n    \"id\": 972,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding sanctions for loans, grants-in-aid and advances:<br>1. Government does not sanction any loan or advance otherwise than under the General Financial Rules and the Compendium of Rules on Advances.<br>2. Sanctions for loans and grants-in-aid are issued by Ministries in accordance with the guidelines in the General Financial Rules.<br>3. Advances to Government servants are granted in accordance with the Compendium of Rules on Advances to Government Servants.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.1.1<\/b> supports the second and third limbs, the guidelines being those in \\\"Chapters 9 and 11 of the General Financial Rules (GFRs), 2017.\\\" The first limb overlooks the closing words, that \\\"Government also sanctions some loans and advances under special laws, for special reasons, or as a matter of recognized policy.\\\" Guidelines on interest rates and periods of repayment for loans of different categories are contained in the Budget Division's Office Memorandum of 6th January 2017, which the Accounts Offices keep in view while scrutinising sanctions.\"\n  },\n  {\n    \"id\": 973,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"At present, a request for waiver of an outstanding Government of India loan or the interest thereon is considered only where:\",\n    \"options\": [\n      \"the Central public sector undertaking is closed down or strategically sold\",\n      \"the borrower has defaulted for more than three consecutive years\",\n      \"the loan was sanctioned under a special law or by recognised policy\",\n      \"the outstanding amount does not exceed the prescribed monetary limit\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the Central public sector undertaking is closed down or strategically sold<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.1.2<\/b> records that such a request \\\"is considered only in cases where the CPSU is being closed down\/strategically sold (Budget Division OM No. F 5(3)-B(PD)\/2017 dated 16th January, 2018).\\\" The general guidelines on interest rates and the period of repayment for loans of different categories are contained in the Budget Division's Office Memorandum of 6th January 2017. The Accounts Offices \\\"shall keep these provisions and the amended instructions in view while scrutinizing the sanctions for loans\\\", the due dates for repayment and interest recovery being adhered to in terms of that Office Memorandum.\"\n  },\n  {\n    \"id\": 974,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding the maintenance and watching of Government loans:<br>1. Any default in payment of principal or interest is to be reported to the authority which sanctioned the loan at the close of the financial year.<br>2. The detailed accounts are required to be maintained by the Pay and Accounts Officer, who shall see that the conditions of repayment are complied with by the organisations given loans.<br>3. In the case of loans to public sector undertakings and statutory bodies other than State Governments, the Pay and Accounts Officer maintaining the detailed account shall issue notices one month in advance of the due date of repayment.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.1.2<\/b> supports the second and third limbs through clauses (i) and (ii), the advance notice resting on \\\"clause (viii) to Rule 250 (1) of GFR, 2017.\\\" The first limb defers what clause (iii) requires at once, since such default \\\"should be reported immediately to the authority which had sanctioned it.\\\" The accounting head is \\\"responsible to monitor repayments to the Government of outstanding loans, due interest and guarantee fees\\\", and should closely monitor defaults by the borrowing organisations.\"\n  },\n  {\n    \"id\": 975,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Where a sanction provides for penal interest on overdue principal and interest amounts, the duty to update the loan register accordingly and to watch its recovery rests with:\",\n    \"options\": [\n      \"the Head of the Accounting Organisation\",\n      \"the sanctioning authority\",\n      \"the Drawing and Disbursing Officer of the sanctioning Ministry\",\n      \"the Pay and Accounts Officer\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Pay and Accounts Officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.1.2(iii)<\/b> provides that \\\"it shall be the duty of the PAO to accordingly update the loan register and to watch its recovery.\\\" The accounting head carries a wider supervisory duty in the same clause, being \\\"responsible to monitor repayments to the Government of outstanding loans, due interest and guarantee fees\\\", and should \\\"closely monitor the default in repayment of principal and interest due by the borrowing organisations.\\\"\"\n  },\n  {\n    \"id\": 976,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Class of loan or advance)<\/b><br>A. Loans to State Governments<br>B. Advances to Government servants<br>C. Miscellaneous loans<br>D. Advances to Foreign Governments<br><b>List-II (Major Head)<\/b><br>1. 7610<br>2. 7615<br>3. 7601<br>4. 7605\",\n    \"options\": [\n      \"A-3, B-2, C-1, D-4\",\n      \"A-2, B-1, C-3, D-4\",\n      \"A-3, B-1, C-2, D-4\",\n      \"A-1, B-3, C-4, D-2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-1, C-2, D-4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.2.1<\/b> supplies each pairing, providing that loans to State Governments are debited to \\\"7601- Loans and Advances to State Governments\\\", that other loans go to the functional major heads \\\"ranging between MH-'6202- Loans for Education, Sports, Art and Culture to MH-7605-Advances to Foreign Governments'\\\", that miscellaneous loans are booked under \\\"7615-Miscellaneous Loans\\\", and that advances to Government servants are debited to \\\"7610-Loans to Government servants etc\\\".\"\n  },\n  {\n    \"id\": 977,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Before payment of a loan to a party other than a State or Union Territory Government, the Pay and Accounts Officer records on the bill a certificate that the conditions specified in the sanction have been satisfied and that:\",\n    \"options\": [\n      \"a utilisation certificate has been received in respect of the earlier instalment\",\n      \"the loanee has furnished security equal to the amount of the loan\",\n      \"the sanction contains a provision for levy of penal interest\",\n      \"a formal undertaking or agreement, wherever required, has been obtained from the loanee\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - a formal undertaking or agreement, wherever required, has been obtained from the loanee<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.3.2<\/b> requires such payment to be made by the drawing officers of the sanctioning Ministry, who \\\"shall present a bill on a simple receipt in a form similar to form RPR-34, supported by a copy of the sanction for such payment to PAO concerned.\\\" After due verification that officer records the certificate covering both the conditions of the sanction and the loanee's undertaking or agreement.\"\n  },\n  {\n    \"id\": 978,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding repayment of principal and interest by borrowers such as public sector undertakings and statutory bodies:<br>1. Where payment is made by cheque or draft, it may be deposited with the bank on the due date itself.<br>2. Payment is to be made on or before the due date so as to ensure that Government gets credit by that date.<br>3. Payment is to be made through the designated non-tax receipt portal, following the procedure laid down on it.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.4.2(a)<\/b> supports the second and third limbs. The first limb defeats the object of the rule, since such an instrument \\\"should be deposited sufficiently in advance with the bank to enable its clearance on or before the due date.\\\" The credit must reach Government by the due date, not merely the instrument reach the bank. The payment is to be made \\\"through www.bharatkosh.gov.in by duly following the procedure laid out in the bharatkosh portal\\\", the collecting bank arranging prompt credit to Central Government account.\"\n  },\n  {\n    \"id\": 979,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"The memorandum or challan in duplicate accompanying a payment of loan dues is required to show the amount due for payment separately for interest and principal, and:\",\n    \"options\": [\n      \"a single cheque may cover both, the split being shown in the challan\",\n      \"the interest element alone is to be shown net of tax deducted at source\",\n      \"the principal alone need be supported by a challan\",\n      \"separate cheques and challans are to be submitted for principal and for interest\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - separate cheques and challans are to be submitted for principal and for interest<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.4.2(b)<\/b> requires the memorandum to give the name of the loan sanctioning Ministry, the number and date of the sanction letter with the amount sanctioned, the amount due separately for interest and principal with the heads to which they are creditable, and the due date, adding that \\\"Separate cheques\/drafts and challans should be submitted for payment of principal and interest.\\\" The accredited bank branch \\\"will initially acknowledge the receipt of cheque\/draft tendered in payment of dues through a paper token\\\", the duplicate challan being given after realisation.\"\n  },\n  {\n    \"id\": 980,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding the terms of repayment of a loan:<br>1. Where Government sanctions a moratorium period for repayment of principal, a corresponding moratorium is allowed for payment of interest.<br>2. Normally the repayment of a loan shall begin on the day of completion of one year from the date it is drawn.<br>3. It shall be paid through a specified number of equal annual instalments of principal.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.4.3<\/b> supports the second and third limbs, the repayment being watched \\\"in accordance with the terms of the sanction read with Rule 252 of GFRs 2017.\\\" The first limb reverses the express words that \\\"While the Government may sanction\/allow suitable moratorium period for repayment of principal, no such moratorium period shall be allowed for payment of interest.\\\" The repayment is watched \\\"in accordance with the terms of the sanction read with Rule 252 of GFRs 2017\\\", interest being recovered at the rates prescribed by Government from time to time.\"\n  },\n  {\n    \"id\": 981,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Where the principal or interest on a loan is payable on the 31st March of a year and that day happens to be a holiday, the payment is required to be made:\",\n    \"options\": [\n      \"on the first working day of the succeeding financial year\",\n      \"on the immediately preceding working day\",\n      \"on the next working day, without charge of interest for the intervening days\",\n      \"on the next working day, with interest for the intervening days\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - on the immediately preceding working day<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.4.5<\/b> so provides, by way of exception to the general rule that where the due date falls on a Sunday or other holiday \\\"no interest will be charged for such days, if the recovery is postponed on this account to the next working day.\\\" The exception exists because the year's accounts close on that date, so postponement would carry the receipt into the following financial year. The general rule for other holidays is that \\\"no interest will be charged for such days, if the recovery is postponed on this account to the next working day.\\\"\"\n  },\n  {\n    \"id\": 982,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Sanction orders for payment of loans are required to be scrutinised and noted, under the attestation of the Pay and Accounts Officer, in:\",\n    \"options\": [\n      \"a Register of Grants-in-aid in Form CAM-28\",\n      \"a Loan Register maintained in Form CAM 29\",\n      \"a Broadsheet in Form CAM 59\",\n      \"a Register of Investments in Form CAM-60\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a Loan Register maintained in Form CAM 29<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.5.1<\/b> requires such noting \\\"in the page assigned to it\\\", the details comprising \\\"the amount sanctioned, authority sanctioning the loan and the conditions of each loan.\\\" A separate page is allotted for each loan, and \\\"wherever a loan is not drawn in one lump sum, the drawing of further instalments should also be noted\/watched therein.\\\" It should also be seen that all sanctions \\\"contain specific provision for levy of penal interest in the event of default in repayment of principal and\/or payment of interest on due dates.\\\"\"\n  },\n  {\n    \"id\": 983,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"It is to be seen that all sanctions for loans contain a specific provision for:\",\n    \"options\": [\n      \"conversion of the loan into grant-in-aid on default\",\n      \"levy of penal interest in the event of default on the due dates\",\n      \"waiver of interest during the period of moratorium allowed for repayment of principal\",\n      \"submission of a utilisation certificate in every case\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - levy of penal interest in the event of default on the due dates<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.5.1<\/b> requires it to be seen that all sanctions contain such a provision, \\\"in accordance with Rule 258 (1) & (2) of GFRs 2017.\\\" The requirement complements <b>Para 10.1.2(iii)<\/b>, under which, where the sanction so provides, it is the duty of the paying officer \\\"to accordingly update the loan register and to watch its recovery.\\\" Where the sanction so provides, it is the duty of the paying officer \\\"to accordingly update the loan register and to watch its recovery\\\" under <b>Para 10.1.2(iii)<\/b>.\"\n  },\n  {\n    \"id\": 984,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"A major and minor head wise Broadsheet, maintained separately for debits and credits in Form CAM 59, serves to:\",\n    \"options\": [\n      \"record the investments made by Government in public sector undertakings\",\n      \"reconcile the payment and recovery of loans against the monthly accounts\",\n      \"record the conditions attaching to each loan sanctioned during the year\",\n      \"watch the receipt of utilisation certificates from the loan sanctioning authority\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - reconcile the payment and recovery of loans against the monthly accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.5.2<\/b> so provides. The Broadsheet thus operates alongside the Loan Register in Form CAM 29, which records the terms of each individual loan and watches its repayment, the Broadsheet performing the distinct function of tallying the aggregate of such transactions with the accounts figures for the month. The Loan Register itself records \\\"the amount sanctioned, authority sanctioning the loan and the conditions of each loan\\\", a separate page being allotted for each loan.\"\n  },\n  {\n    \"id\": 985,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Utilisation certificates are not required to be submitted in respect of loans sanctioned for financing the approved capital outlay of public undertakings, for tiding over a temporary financial crisis and for:\",\n    \"options\": [\n      \"loans given under a special law or as a matter of recognised policy\",\n      \"loans given to State and Union Territory Governments\",\n      \"loans given to statutory bodies and societies\",\n      \"loans given on invocation of a Government guarantee\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - loans given to State and Union Territory Governments<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.6.1<\/b> excepts those three classes, otherwise requiring that \\\"receipt of a utilisation certificate from the loan sanctioning authority shall be ensured in all cases of payment of loans.\\\" Where required, the certificate \\\"must be obtained in Form 12-B of GFR, 2017 and at such intervals as agreed between Accounts Offices and Ministry\/Department.\\\" Where a loan given to a State or Union Territory Government is retrospectively converted into grant-in-aid, the provisions on Proforma Corrections in <b>Para 5.15.2<\/b> are to be followed.\"\n  },\n  {\n    \"id\": 986,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Long term interest-bearing advances for house building and computer purchase, recoverable in not less than sixty instalments, are required to be paid to Government servants:\",\n    \"options\": [\n      \"only after receipt of a utilisation certificate from the Government servant\",\n      \"only after pre-check of the bills by that Officer\",\n      \"by the Head of Office out of the permanent advance held by him\",\n      \"by the Drawing and Disbursing Officer after post-check by the Pay and Accounts Officer\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - only after pre-check of the bills by that Officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.7.1<\/b> so requires, that officer keeping \\\"a note of such payments and the repayments against it, in a Register in Form CAM 30 that has been prescribed for the purpose.\\\" The payments and recoveries so noted \\\"shall be reconciled on monthly basis with the figures compiled in the monthly accounts, and rectified in case of any discrepancies.\\\" Such advances are \\\"recoverable in not less than 60 instalments\\\", the provisions of <b>Para 2.16.17(iii)<\/b> being referred to for the purposes of calculation of interest.\"\n  },\n  {\n    \"id\": 987,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding the balance of a long term advance outstanding against a Government servant transferred from one Ministry to another:<br>1. The payment made on such settlement is classified as a debit to the Major Head for Loans to Government Servants.<br>2. The balance is settled by monetary settlement through a Category 'C' cheque.<br>3. The Pay and Accounts Officer of the Ministry to which the employee has gone issues that cheque in favour of the former Pay and Accounts Officer.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.7.2<\/b> supports the second and third limbs. The first limb reverses the side of the entry, since such payment \\\"shall be classified and booked as minus credit (not debit) to Major\/Minor Heads '7610-Loans to Govt. Servants-HBA\/CA' affording contra credit to Major\/Minor Head '8670-Cheques and Bills, PAO Cheques.\\\" The settlement is effected \\\"through category 'C' cheques as envisaged in paras 19.4.1 and 19.4.2\\\", the cheque being issued in favour of the former Pay and Accounts Officer.\"\n  },\n  {\n    \"id\": 988,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding house building advances to All India Service Officers borne on a State cadre but on deputation with the Central Government:<br>1. The applications are processed in accordance with the rates and conditions of the House Building Advance Rules of the Government of India.<br>2. The advance is sanctioned by the Central Ministry with which the officer is on deputation.<br>3. The Drawing and Disbursing Officer of the parent Government draws the advance and pays it to the officer by bank draft, through his Drawing and Disbursing Officer in the Central Government.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.7.3<\/b> supports the first and third limbs. The second limb names the wrong sanctioning authority, since such advance \\\"shall however be sanctioned only by the concerned State Government on whose cadre he is borne.\\\" The Central Government's paying office \\\"will pass on the recoveries from pay bills (credits) against such advances to the AG of the concerned State in the usual manner, on cash settlement basis.\\\"\"\n  },\n  {\n    \"id\": 989,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Responsibility for the recovery of short-term advances granted to Government servants, along with the recoverable interest, and for ensuring that the conditions attached to each advance are fulfilled, rests with:\",\n    \"options\": [\n      \"the Internal Audit Wing of the Ministry\",\n      \"the Heads of Offices concerned\",\n      \"the Pay and Accounts Officer\",\n      \"the Principal Accounts Office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Heads of Offices concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.8.1(i)<\/b> places that responsibility on them \\\"Under the provisions of Rule 12 of Compendium of Rules on Advances to Government Servants.\\\" Clause (ii) requires the same officer to \\\"maintain detailed accounts of short-term advances granted to Government servants including advances that are recoverable in less than 60 instalments, and watch the recovery of advance viz. Pay\/TA on Transfer, Tour Advance and Leave Travel Concession etc.\\\"\"\n  },\n  {\n    \"id\": 990,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"In relation to short-term advances, the register which the Pay and Accounts Officer is required to make effective use of, so as to reconcile accounts figures with departmental figures in the monthly abstracts, happens to be:\",\n    \"options\": [\n      \"the Register in Form CAM 30\",\n      \"the Bill Passing cum Expenditure Control Register\",\n      \"the Register of Permanent Advances\",\n      \"the Loan Register in Form CAM 29\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Bill Passing cum Expenditure Control Register<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.8.2(iv)<\/b> so requires. That officer must also watch for receipt of the monthly schedules with the pay bills from each drawing officer, check the arithmetical accuracy, tally the opening balance of the current month with the closing balance of the previous month in his ledger, check all accretions with the relevant vouchers, and point out discrepancies to the drawing officer for rectification. Under <b>Para 10.8.3<\/b>, payment of such advances is \\\"not required to be noted in the objection book or other records or registers maintained by the PAO, for watching recovery from the individuals.\\\"\"\n  },\n  {\n    \"id\": 991,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Payment of short-term advances such as those on tour or transfer is not required to be noted in the Objection Book by the Pay and Accounts Officer, because:\",\n    \"options\": [\n      \"the recovery is watched through the Register in Form CAM 30\",\n      \"the Drawing and Disbursing Officer is responsible for watching their recovery\",\n      \"such advances are not interest-bearing and are recovered in less than sixty instalments\",\n      \"such advances are covered by the permanent advance held by the office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Drawing and Disbursing Officer is responsible for watching their recovery<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 10.8.7<\/b> states that \\\"As the DDO\/Head of office is responsible for watching prompt recovery or adjustment of all types of short-term advances, the Pay and Accounts Officer is not required to note details of payment of advances on tour, transfer etc. in the Objection Book.\\\" <b>Para 10.8.3<\/b> makes the same dispensation for other records maintained for watching recovery from individuals.\"\n  },\n  {\n    \"id\": 992,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"During internal inspection of the office of a Drawing and Disbursing Officer, the vouchers through which short-term advances were drawn are checked so as to ensure that payment entries are properly made in:\",\n    \"options\": [\n      \"the Objection Book maintained by the Pay and Accounts Officer\",\n      \"the Pay Bill Register\",\n      \"the Register of Permanent Advances\",\n      \"the Loan Register in Form CAM 29\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Pay Bill Register<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.8.4<\/b> so requires. It must also be checked \\\"that the recoveries are being made regularly from the concerned Government servant and the entries in the monthly abstracts of recoveries, especially those relating to 'transfers in' and 'transfers out' cases are being made correctly\\\", such transfer cases being the usual source of differences between the two sets of books. Differences between the two sets of books are likely \\\"for persons with outstanding balances against them at the time of transfer from or to a DDO's office.\\\"\"\n  },\n  {\n    \"id\": 993,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding outstanding short-term advances against a Government servant on transfer:<br>1. Inter-departmental adjustments are not to be used to pass on credits for such outstanding advances.<br>2. Such outstanding advances continue to be indicated by the Drawing and Disbursing Officers in the Last Pay Certificate of the employee.<br>3. Differences arising on this account within the accounting circle of a Principal Accounts Office would normally be large, since such transfers are frequent.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.8.5<\/b> supports the first two limbs. The third limb reverses its reasoning, since such differences \\\"would normally be small due to the compensating effect\\\", the Group C staff entitled to such advances being \\\"mostly transferred within the same Ministry\/Department\\\", and transfers involving a change of accounting circle being \\\"very rare and perhaps only in cases of transfer of CSSS and CSCS staff.\\\"\"\n  },\n  {\n    \"id\": 994,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following details which each Pay and Accounts Officer is required to send to his Principal Accounts Office after the close of the accounts every year, for the purpose of raising up or lowering down of balances:<br>1. A report indicating the figure as per account in his books on the last day of the financial year and the total balances held by all Drawing and Disbursing Officers put together<br>2. A certificate that the monthly abstracts have been checked through verification of successive monthly abstracts for all preceding months of the year<br>3. A recommendation regarding the extent of proforma correction needed<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 10.8.6<\/b>, clauses (a) to (c). The device exists because \\\"minor variations may arise on account of the transfers 'in' and 'out' cases between balances indicated by DDOs as recoverable in the monthly abstracts and the accounts figures of PAOs\/Principal Accounts Offices\\\", and is intended to bring the two sets of figures on par. Each such Office in turn sends the report and recommendation for its entire accounting circle to the apex office, while submitting material for Statement No. 15 of the Finance Accounts.\"\n  },\n  {\n    \"id\": 995,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Each Principal Accounts Office sends its report and recommendation regarding raising or lowering of short-term advance balances to the apex accounting office:\",\n    \"options\": [\n      \"by the 10th of April each year\",\n      \"with the material for Statement No. 15 of the Finance Accounts\",\n      \"while submitting the Statement of Central Transactions\",\n      \"along with the monthly accounts for March (Supplementary)\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - with the material for Statement No. 15 of the Finance Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.8.6<\/b> requires each such Office to \\\"send the report and recommendation in respect of his entire accounting circle to the CGA, while submitting material for Statement No. 15 of the Finance Accounts.\\\" That office then compares the totals of accounts figures with the total balances held by the drawing officers before according sanction for the correction. That office then compares the totals of accounts figures with the total balances held by the drawing officers, and after satisfying itself that they agree accords sanction for the correction.\"\n  },\n  {\n    \"id\": 996,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding the proforma correction sanctioned for short-term advance balances:<br>1. The apex accounting office compares the total of accounts figures held by all Principal Accounts Offices, separately for each advance head, with the total balances indicated as held by the Drawing and Disbursing Officers.<br>2. After satisfying itself that the totals agree, it accords sanction for raising or lowering the figures to the level of the total balances held by those officers.<br>3. The figures in the Finance Accounts for the Union Government against the two minor heads are correspondingly altered.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.8.7<\/b> supports the first two limbs. The third limb reverses the closing words, that those figures \\\"will not be affected, and it will only enable the individual Pay and Accounts Offices\/Principal Accounts Offices to update their accounts figures.\\\" The correction is therefore internal to the accounting circle. The device exists because \\\"minor variations may arise on account of the transfers 'in' and 'out' cases\\\" between the balances shown by drawing officers and the accounts figures.\"\n  },\n  {\n    \"id\": 997,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding grants-in-aid:<br>1. A grant-in-aid can be given only to a person, a public body or an institution having a distinct legal entity.<br>2. One department of the Government cannot sanction grant-in-aid to another department.<br>3. An organisation set up by a Government resolution which functions only as an arm of the Government may be given a grant where its accounts are separately maintained.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.9.1<\/b> supports the first two limbs. The third limb reverses its closing words, since such an organisation, \\\"set up by a Government resolution or by an executive order that does not have separate legal status of its own and functions only as an arm of the Government, cannot be given any grant.\\\" The test is the existence of a distinct legal entity.\"\n  },\n  {\n    \"id\": 998,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"In the case of schemes covered under Direct Benefit Transfer, where the fund flow is directly from the Central Government to the beneficiaries, the document that may be treated as a utilisation certificate comprises:\",\n    \"options\": [\n      \"the statement of accounts of the grantee institution\",\n      \"the report on performance or achievements of the implementing agency\",\n      \"the certificate of the administrative authority in the prescribed format\",\n      \"the bank's intimation regarding deposit of funds in beneficiaries' accounts\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the bank's intimation regarding deposit of funds in beneficiaries' accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.9.3<\/b> so provides, the intimation being one \\\"generated as per procedure prescribed by the CGA.\\\" Normally, under <b>Rule 238 of GFR, 2017<\/b>, the certificate \\\"should be based on statements of accounts and the reports regarding performance or achievements of the grantee institutions vis-a-vis the objects and conditions of the grants.\\\" Normally, under <b>Rule 238 of GFR, 2017<\/b>, the certificate \\\"should be based on statements of accounts and the reports regarding performance or achievements of the grantee institutions vis-a-vis the objects and conditions of the grants.\\\"\"\n  },\n  {\n    \"id\": 999,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following conditions governing submission of utilisation certificates in respect of grants given by the Central Government to State Governments:<br>1. Utilisation certificates are not required where the expenditure is incurred out of the Central grants by the State Governments directly.<br>2. Where such expenditure is incurred by the State Governments through local bodies or private institutions, the State Government concerned should furnish the utilisation certificates.<br>3. Utilisation certificates are required in every case irrespective of the agency through which the expenditure is incurred.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.9.4<\/b> supports the first two limbs, the second resting on \\\"Rule 232 of GFR-2017.\\\" The third limb contradicts the first, the distinction drawn by the paragraph being precisely between expenditure incurred by the State Government itself and expenditure routed through local bodies or private institutions. The distinction drawn is between expenditure incurred by the State Government itself and expenditure routed through local bodies or private institutions, the certificate being required only in the latter case.\"\n  },\n  {\n    \"id\": 1000,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Assets acquired wholly or substantially out of Government grants by non-government or quasi-government bodies are not to be disposed of, or used for purposes other than the objects of the grant, without:\",\n    \"options\": [\n      \"the approval of the Pay and Accounts Officer\",\n      \"the consent of the Principal Accounts Office\",\n      \"the prior sanction of the Government concerned\",\n      \"the concurrence of the Internal Audit Unit\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the prior sanction of the Government concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.9.5<\/b> so requires, adding that \\\"The PAOs and the Internal Audit Units have, therefore, to watch compliance with such conditions.\\\" Those offices thus have a monitoring role, but the sanction for any disposal or diversion must come from the Government which made the grant. The Register of Grants-in-aid in Form CAM-28 \\\"may be used for entering payments relating to scholarships etc. but receipt of utilisation certificates is not required in this case\\\" (<b>Para 10.9.6<\/b>).\"\n  },\n  {\n    \"id\": 1001,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding interest or other earnings against grants-in-aid released to a grantee institution:<br>1. All such interest or earnings must be remitted to the Consolidated Fund of India immediately after finalisation of the accounts.<br>2. Such earnings may be allowed to be adjusted against future releases to the institution.<br>3. A minor head bearing the code 801 may be opened where necessary under the functional major heads for classification of such receipts.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.9.8<\/b>, resting on <b>Rule 230(8) of GFR, 2017<\/b>, supports the first and third limbs. The second limb reverses the express words that \\\"Such advances should not be allowed to be adjusted against future releases.\\\" The minor head is \\\"Interest or other earnings from Grantee on unspent balances\\\", the nature of the receipts being classified at sub-head level. The minor head is opened \\\"under the functional major\/sub-major heads in the Section Receipt Heads (Revenue Account) for classification of interest or other earnings received from Grantee or refund of unspent balances of Grants-in-Aid.\\\"\"\n  },\n  {\n    \"id\": 1002,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"The executive power of the Union Government to give guarantees on the security of the Consolidated Fund of India, within such limits as may be fixed by Parliament, is derived from:\",\n    \"options\": [\n      \"Article 267 of the Constitution\",\n      \"Article 112(3)(f) of the Constitution\",\n      \"Article 292 of the Constitution\",\n      \"Article 290 of the Constitution\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Article 292 of the Constitution<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.10.1<\/b> provides that that Article \\\"extends the executive power of the Union Government to give guarantees on the security of the CFI, within such limits, as may be fixed by Parliament.\\\" Guarantees \\\"create contingent liabilities and it is necessary to account for the same\\\", Government generally giving guarantee against loans taken by Central public sector undertakings. Guarantees \\\"create contingent liabilities and it is necessary to account for the same\\\", Government generally giving guarantee against loans taken by Central public sector undertakings.\"\n  },\n  {\n    \"id\": 1003,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding the limit on Government guarantees:<br>1. Beginning with the financial year 2004-05, the Fiscal Responsibility and Budget Management Act and the Rules made under it prescribe a limit of 0.5 per cent of gross domestic product for guarantees to be given in any financial year.<br>2. Where that limit is exceeded owing to unforeseen circumstances, the Finance Minister is required to make a statement in both Houses of Parliament explaining the deviation.<br>3. That statement need only record the fact of the deviation, without addressing the remedial measures proposed.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.10.1<\/b> supports the first two limbs. The third limb understates the requirement, since the statement \\\"should explain whether the deviation is substantial, if it relates to actual or any potential budgetary outcomes, and the remedial measures that the Government proposes to take in the matter.\\\" The limit of \\\"0.5% of GDP for guarantees to be given in any financial year\\\" applies from the financial year 2004-05 onwards under the fiscal responsibility legislation and the Rules made under it.\"\n  },\n  {\n    \"id\": 1004,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"A sovereign guarantee is normally extended, among other objects, to enable central public sector companies to:\",\n    \"options\": [\n      \"secure a waiver of outstanding Government of India loans\",\n      \"avoid payment of guarantee fee on concessional loans\",\n      \"raise resources at lower interest charges or on more favourable terms\",\n      \"obtain exemption from the limits fixed under the fiscal responsibility legislation\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - raise resources at lower interest charges or on more favourable terms<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.10.2<\/b> records that \\\"Rule 276 of GFR, 2017 defines the objectives of Government Guarantees\\\", which also include improving the viability of projects with significant social and economic benefits and fulfilling the requirement \\\"where sovereign guarantee is a precondition for concessional loans from bilateral\/ multilateral agencies to central public sector companies\/ agencies.\\\" The Government Guarantee Policy of 2022 \\\"stipulates the procedure to be followed while extending guarantees and other salient features of guarantees given by Government of India.\\\"\"\n  },\n  {\n    \"id\": 1005,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"All proposals for extending Government guarantees are required, after examination in the concerned Ministry, to be referred for approval to:\",\n    \"options\": [\n      \"the Head of the Accounting Organisation of the Ministry\",\n      \"the Comptroller and Auditor General of India\",\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Controller General of Accounts\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Budget Division of the Ministry of Finance<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.10.2<\/b> so provides, resting on <b>Rule 277 of GFR, 2017<\/b>, which \\\"details the Guidelines for grant of Government of India Guarantee. This includes the necessary safeguards that the FA may keep in view while processing the application.\\\" The same Division's approval is required at a later stage where a guarantee is invoked, the obligation being discharged by sanctioning a loan (<b>Para 10.10.5<\/b>).\"\n  },\n  {\n    \"id\": 1006,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding the disclosure statement on guarantees:<br>1. Rule 6 of the Fiscal Responsibility and Budget Management Rules, 2004 requires Government to publish it at the time of presenting the annual financial statement and the demands for grants.<br>2. It covers the class and number of guarantees, amounts guaranteed and outstanding, invocations and guarantee fee payable.<br>3. The statements are compiled by the Line Ministries and submitted directly to the Ministry of Finance, Budget Division.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.10.3<\/b> supports the first two limbs. The third limb omits an intermediate stage, since such statements \\\"are compiled by the Line Ministries\/Departments and submitted to CGA Office, for onward submission to Ministry of Finance (Budget Division).\\\" Based on those inputs, a statement of guarantees given by the Central Government \\\"is presented as an annexure in the Receipt Budget.\\\" Based on those inputs, a statement of guarantees given by the Central Government \\\"is presented as an annexure in the Receipt Budget\\\", so as to ensure greater transparency in fiscal operations.\"\n  },\n  {\n    \"id\": 1007,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Form)<\/b><br>A. CAM 29<br>B. CAM 30<br>C. CAM-60<br>D. CAM-61<br><b>List-II (Record)<\/b><br>1. Register of long term advances to Government servants<br>2. Register of Permanent Advances<br>3. Loan Register<br>4. Register of Investments\",\n    \"options\": [\n      \"A-1, B-3, C-2, D-4\",\n      \"A-3, B-4, C-1, D-2\",\n      \"A-2, B-1, C-4, D-3\",\n      \"A-3, B-1, C-4, D-2\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-3, B-1, C-4, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.5.1<\/b> prescribes the Loan Register in Form CAM 29; <b>Para 10.7.1<\/b> requires a note of long term advances and their repayment to be kept \\\"in a Register in Form CAM 30 that has been prescribed for the purpose\\\"; <b>Para 10.11.1<\/b> prescribes a \\\"'Register of Investments' in Form CAM-60\\\"; and <b>Para 10.12.2<\/b> requires a note of each permanent advance in the \\\"'Register of Permanent Advances' (Form CAM-61)\\\".\"\n  },\n  {\n    \"id\": 1008,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Data contained in the register of guarantees, duly updated every year, is required to be sent to the Budget Division of the Ministry of Finance by:\",\n    \"options\": [\n      \"the last day of April\",\n      \"the thirty-first of March\",\n      \"the tenth of April\",\n      \"the thirty-first of May\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the tenth of April<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.10.4<\/b> fixes that date. While furnishing the summary statements, the Ministries \\\"should also certify that the information tallies with the material furnished to the CGA for the purpose of inclusion in the Finance Accounts (IGAS-1 Statement) of the relevant year.\\\" The date of the thirty-first of May applies to the verified statement sent by the accounting head under <b>Para 10.10.6<\/b>. While furnishing the summary statements, the Ministries \\\"should also certify that the information tallies with the material furnished to the CGA for the purpose of inclusion in the Finance Accounts (IGAS-1 Statement) of the relevant year.\\\"\"\n  },\n  {\n    \"id\": 1009,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding invocation of a Government guarantee:<br>1. The obligation may be discharged, with the approval of the Budget Division, by sanctioning a loan equal to the amount of guarantee outstanding or invoked.<br>2. Any payment on this account will finally be charged to the Guarantee Redemption Fund maintained in the Public Account.<br>3. The expenditure and any recoveries are classified under a distinct sub-head below the relevant loan major head, the name of the party being shown at the minor head level.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.10.5<\/b> supports the first two limbs, resting on <b>Rule 283(3) of GFR, 2017<\/b>. The third limb misplaces the party's name, since the classification is under the sub-head \\\"Loans on invoking guarantees given by Government\\\" under the relevant loan major head, \\\"exhibiting the name of the person\/party against which loan is indicated at the detailed head level.\\\" Where the whole or part of the loan is finally held to be irrecoverable, it is adjusted \\\"by debit to the Guarantee Redemption Fund, through the same accounting procedure as prescribed for accounting of expenditure financed from reserve Funds.\\\"\"\n  },\n  {\n    \"id\": 1010,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Where the whole or part of a loan arising from an invoked guarantee is finally held to be irrecoverable, the amount is required to be adjusted by:\",\n    \"options\": [\n      \"minus credit to the relevant loan major head\",\n      \"transfer to the minor head for Deduct Recoveries of Overpayments\",\n      \"debit to the Guarantee Redemption Fund, as for expenditure from Reserve Funds\",\n      \"write-off to the head for Miscellaneous Government Accounts\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - debit to the Guarantee Redemption Fund, as for expenditure from Reserve Funds<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.10.5<\/b> so provides, the procedure being that \\\"prescribed for accounting of expenditure financed from reserve Funds. This is as per para 3.4 of the General Directions in the List of Major and Minor Heads of Accounts.\\\" The recovery from the Fund is accounted under the loan head as a deduct entry below the minor head for amounts met from that Fund (<b>Para 10.10.8<\/b>).\"\n  },\n  {\n    \"id\": 1011,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Responsibility for maintaining the guarantee register of a Ministry, and for obtaining the necessary details from all its Administrative Divisions dealing with sovereign guarantees, rests with:\",\n    \"options\": [\n      \"the Pay and Accounts Officer concerned\",\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Head of the Accounting Organisation\",\n      \"the Financial Adviser of the Ministry\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Head of the Accounting Organisation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.10.6<\/b> so provides. That officer is also \\\"responsible to send the duly verified statement to the Finance Accounts Section of the office of CGA, latest by 31st May each year\\\", the return showing \\\"the cases of guarantees if so, invoked during the year.\\\" The annual review of guarantees is separately undertaken by the Financial Advisers under <b>Para 10.10.4<\/b>. The return sent by that Office \\\"will also show the cases of guarantees if so, invoked during the year\\\", the paid amounts being based on the figures booked in the accounts.\"\n  },\n  {\n    \"id\": 1012,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding the annual return on guarantees sent to the apex accounting office:<br>1. The information relating to the guarantees outstanding at the end of a financial year is called for from the Head of the Accounting Organisation of each Ministry.<br>2. The duly verified statement is to be sent to the Finance Accounts Section of that office latest by the 31st May each year.<br>3. Since payments for invoked guarantees are treated as grants-in-aid, the figures of paid amounts are based on the sanctions issued during the year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.10.6<\/b> supports the first two limbs, the information relating to \\\"Statement Number \u2013 4\/ IGAS-1 of the Finance Accounts of the Union Government.\\\" The third limb misstates both the character and the basis, since \\\"the payments for invoked guarantees shall be treated as loans, the figures of paid amounts in the Statement should be based on the figures booked in the accounts.\\\"\"\n  },\n  {\n    \"id\": 1013,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Among the documents which Administrative Divisions are required to send to their Principal Accounts Offices in connection with guarantees is a copy of the guarantee agreement containing the terms and conditions, so as to enable:\",\n    \"options\": [\n      \"confirmation that the guarantee is within the annual limit prescribed\",\n      \"assessment of the contingent liability for the Appropriation Accounts\",\n      \"checking of the correctness of calculations of the guarantee fee\",\n      \"verification of the security offered by the borrowing entity\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - checking of the correctness of calculations of the guarantee fee<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.10.7<\/b> so requires, along with the schedule of guarantee fee receivable and received, the class and sector of the guarantee, details and repayment schedule of the loan, the rate of guarantee fee per annum and \\\"Inputs\/information as per the format of IGAS:1 Guarantees given by the Central Government.\\\" That Office must confirm the figures with the Administrative Divisions before forwarding them.\"\n  },\n  {\n    \"id\": 1014,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding the Guarantee Redemption Fund:<br>1. The amount decided each year is provided under the head 'Transfer to Guarantee Redemption Fund' below the Major Head for Miscellaneous General Services in the Demand for Grant of the Department of Economic Affairs.<br>2. Contra credit is afforded to the Major Head for General and other Reserve Funds under the minor head for that Fund.<br>3. Recovery from the Fund is accounted under the loan head as a deduct entry below a distinct minor head.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 10.10.8<\/b>, the deduct entry being \\\"below minor head '902- Deduct-amount met from Guarantee Redemption Fund'.\\\" The Fund was created \\\"As a measure to enhance fiscal management and make adequate provision for guarantees related contingent liabilities\/invoked guarantees.\\\" When guarantees are invoked, \\\"the expenditure incurred will be accounted for at Sub-Head level of the loan head, as 'Loans on invoking guarantees given by the Government' with the name of the loanee indicated as the detailed head.\\\"\"\n  },\n  {\n    \"id\": 1015,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"In addition to scrutinising sanctions for payment on the lines applicable to loans, the Pay and Accounts Officer dealing with an investment is required to ascertain whether:\",\n    \"options\": [\n      \"the investment is covered by a formal undertaking from the company\",\n      \"a utilisation certificate has been received from the company\",\n      \"Government has actually received shares against that investment\",\n      \"the company has declared a dividend for the preceding financial year\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Government has actually received shares against that investment<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.11.1<\/b> so requires, investments being made by Government \\\"mostly in Public Sector Undertakings or statutory corporations.\\\" A record of such investments \\\"shall be kept in a 'Register of Investments' in Form CAM-60\\\", maintained by the Principal Accounts Office or the Pay and Accounts Office \\\"responsible for the release of funds for investments\\\", through which the receipt of dividends is also watched.\"\n  },\n  {\n    \"id\": 1016,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"For maintaining the Register of Investments, the Pay and Accounts Officer is required to ascertain from the Ministry whether the share scrip has been issued for the full value of the investment in the name of:\",\n    \"options\": [\n      \"the Pay and Accounts Officer concerned\",\n      \"the Reserve Bank of India, Public Debt Office\",\n      \"the President of India\",\n      \"the Ministry or Department concerned\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the President of India<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.11.2<\/b> so requires, along with the name and designation of the officer responsible for safe custody of the scrip, whether it is with that officer, with the accredited public sector bank or in stock with the Reserve Bank, whether physical verification is done periodically, the details of dividend declared and \\\"Full particulars on the realization of dividend from the company and their credit to Government account.\\\"\"\n  },\n  {\n    \"id\": 1017,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following conditions governing the grant of a permanent advance or imprest:<br>1. The quantum of the advance for any organisation should not as a rule exceed the monthly average of contingent expenditure for the preceding twelve months.<br>2. The advance should be recouped at least twice a month, so that the amount sanctioned does not exceed half the average monthly contingent expenditure.<br>3. In the case of a new organisation, the amount is to be fixed on a conservative basis subject to review after one year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.12.1<\/b> supports the first two limbs through clauses (a) and (b). The third limb lengthens the period, since in such a case \\\"the amount of advance should be fixed on a conservative basis subject to review after six months.\\\" The application for the advance must be accompanied by \\\"a statement showing month-wise contingent expenditure for the preceding twelve months.\\\" As these advances \\\"involve the permanent retention of money outside the treasury, the amount of such an advance must not be larger than is absolutely necessary\\\", and they \\\"should not be multiplied unnecessarily.\\\"\"\n  },\n  {\n    \"id\": 1018,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding a permanent advance or imprest:<br>1. Since such advances involve the permanent retention of money outside the treasury, the amount must not be larger than is absolutely necessary.<br>2. The holder may at his discretion utilise it to meet any other bona fide expenditure on Government account, including grant of advance of pay to Group 'A' and Group 'B' officers.<br>3. Accountability for the advance and its utilisation on bona fide Government account rests wholly on the holder.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.12.1<\/b> supports the first and third limbs through clauses (c) and (f). The second limb removes an express carve-out, since the holder may so utilise it \\\"except for grant of advance of pay to Groups 'A' and 'B' officers.\\\" The advance \\\"is primarily intended for meeting emergent contingent expenditure\\\", and such advances \\\"should not be multiplied unnecessarily.\\\" The amount of the advance \\\"should be adequate enough to meet the needs of every Branch of the Department, offices or organization so as to avoid the necessity of applying for separate advances for their subordinates.\\\"\"\n  },\n  {\n    \"id\": 1019,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding the acknowledgement of a permanent advance:<br>1. Each officer in whose favour it is sanctioned sends an acknowledgement in the event of transfer of charges and annually on the 15th April.<br>2. The acknowledgement is of the amount due from and accountable for by himself as on the 31st March preceding.<br>3. It is sent to the Pay and Accounts Officer, who endorses a copy of it to the sanctioning authority.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.12.1(h)<\/b> supports the first two limbs. The third limb reverses the direction, since the acknowledgement goes \\\"to the authority which sanctioned the permanent advance, viz., Departments of the Central Government, Administrators and Heads of Departments\\\", and \\\"the said authority will maintain suitable record to watch receipt of such acknowledgements and endorse a copy of the same to his accredited PAO.\\\" Copies of sanctions with monthly statements of expenditure showing the contingent bills cashed \\\"should be furnished to the sanctioning authority in the following month.\\\"\"\n  },\n  {\n    \"id\": 1020,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following matters to be seen while scrutinising a sanction for permanent advance:<br>1. That the officer sanctioning the advance is a recognised Head of Department<br>2. That the advance is intended for the subordinate and not for his own office<br>3. That the advance has been sanctioned in accordance with the relevant Rule of the General Financial Rules<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 10.12.3<\/b>, the Rule being 322 of the General Financial Rules, 2017. A note of each such advance is kept in the \\\"Register of Permanent Advances\\\" in Form CAM-61, from which \\\"the aggregate outstanding amount should be worked out and tallied with the ledger balance\\\" (<b>Para 10.12.4<\/b>). Acknowledgement from the officers holding permanent advance \\\"shall be obtained as on 31st March, in the month of April\\\", the aggregate outstanding being tallied with the ledger balance.\"\n  },\n  {\n    \"id\": 1021,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Where the amount of a permanent advance is increased or reduced during the course of a year, the amount in the column for the current year in the Register of Permanent Advances is required to be:\",\n    \"options\": [\n      \"struck off and a fresh entry made on a new page of the Register\",\n      \"altered only on receipt of the annual acknowledgement from the officer\",\n      \"altered in red ink as soon as the payment or the credit is received\",\n      \"left unaltered until the close of the financial year\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - altered in red ink as soon as the payment or the credit is received<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.12.2<\/b> so requires. The same paragraph provides that \\\"The amount of the advance outstanding as on 31st of March each year should be entered in the money column for the subsequent year\\\", so that the Register carries forward the balance from year to year, its aggregate being tallied with the ledger balance. A note of each item of permanent advance given to various authorities is kept in that Register, from which the aggregate outstanding amount is worked out and tallied with the ledger balance.\"\n  },\n  {\n    \"id\": 1022,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"The Treasury Single Account system is intended, among other objects, to decrease the interest burden of the Government by:\",\n    \"options\": [\n      \"charging interest on unutilised balances held by the bodies\",\n      \"levying a guarantee fee on the assignment released\",\n      \"transferring unspent balances to the Guarantee Redemption Fund\",\n      \"decreasing the quantum of borrowings\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - decreasing the quantum of borrowings<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.13.1<\/b> names three objects, namely to facilitate release of Government funds to such bodies on the 'just in time' principle, to decrease the interest burden \\\"by decreasing the quantum of borrowings\\\", and \\\"to avoid parking of funds released by the Government to ABs\/IAs in their bank account(s).\\\" The first and third together explain how the borrowing requirement falls. Each such body must open an Assignment Account at the Reserve Bank, New Delhi, \\\"for receiving Assignment from Ministry\/Department and issuing sub-assignments to their sub-ABs\\\" (<b>Para 10.13.2<\/b>).\"\n  },\n  {\n    \"id\": 1023,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Under the Treasury Single Account system, transfer of assignments is covered only up to:\",\n    \"options\": [\n      \"the third tier autonomous bodies below the main bodies\",\n      \"the main autonomous bodies alone, with no sub-assignment permitted\",\n      \"the level of the ultimate beneficiary of the scheme\",\n      \"the second tier bodies, that is, those just below the main bodies\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the second tier bodies, that is, those just below the main bodies<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.13.2<\/b> so provides, each such body needing \\\"to open an Assignment Account at RBI, New Delhi for receiving Assignment from Ministry\/Department and issuing sub-assignments to their sub-ABs.\\\" Where an assignment is released further to a subsidiary body, \\\"the sub-assignment advice will be digitally signed by the authorized signatory of the AB and contain details of the Assignment Advice issued by the PAO\\\" (<b>Para 10.13.11<\/b>).\"\n  },\n  {\n    \"id\": 1024,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Arrange the following steps in the correct order under the Treasury Single Account system:<br>1. Issue of the sanction by the Programme Division for releasing funds to the Autonomous Body<br>2. Preparation of a bill on the basis of the sanction by the Drawing and Disbursing Officer and its submission to the Pay and Accounts Officer<br>3. Issue of an Assignment Advice by that officer to the Reserve Bank through the payment platform<br>4. Issue of a Payment Advice by the Autonomous Body against receipt of that Assignment Advice\",\n    \"options\": [\n      \"1 - 3 - 2 - 4\",\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 10.13.4 to 10.13.7<\/b> fix the sequence. The sanction is processed \\\"Based on the Monthly Expenditure Plan (MEP), requirement of the ABs\/IAs and expenditure trend\\\", the Advice being issued \\\"to honour payment instruments issued by the AB concerned up to the limit assigned in the advice\\\", against which the body \\\"would issue the 'Payment Advice' in PFMS.\\\" The Assignment Advice \\\"will contain data relating to the PAO responsible for accounting of the funds assigned to AB\/IA, Unique identifier for Sanction, heads of account and Bill prominently.\\\"\"\n  },\n  {\n    \"id\": 1025,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding the Assignment Advice issued under the Treasury Single Account system:<br>1. It is issued by the Pay and Accounts Officer of the concerned Ministry to the Reserve Bank through the payment platform.<br>2. It contains data relating to the Pay and Accounts Officer responsible for accounting of the funds assigned, the unique identifier for the sanction, the heads of account and the bill.<br>3. A copy of the sanction order and the Assignment Advice is sent by post to the body concerned.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.13.5<\/b> supports the first two limbs. The third limb misstates the mode, since \\\"A copy of the sanction order and Assignment Advice will seamlessly travel to the AB\/IA concerned\\\" through the platform. That officer must first \\\"configure the ABs\/IAs and Sub-ABs bank account in PFMS\\\", the object being \\\"to ensure that the funds are available with the Government till actual utilization.\\\"\"\n  },\n  {\n    \"id\": 1026,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"To account for the issue of an Assignment Advice in Government account, the amount under the Major Head for Funds under the Treasury Single Account System in the Public Account is required to be:\",\n    \"options\": [\n      \"debited by contra credit to the expenditure head under the concerned functional head\",\n      \"credited by contra debit to the head for Deposits with Reserve Bank\",\n      \"debited by contra credit to the head for Cheques and Bills\",\n      \"credited by contra debit to the concerned functional expenditure head\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - credited by contra debit to the concerned functional expenditure head<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.13.6<\/b> so provides, each Department forming a sub-major head under \\\"MH-8454- Funds under Treasury Single Account (TSA) System\\\", and the minor head under it being \\\"opened corresponding to the Section 'Expenditure Heads (revenue account).\\\" The platform and the Reserve Bank's electronic system \\\"will capture the details as contained in the 'Assignment Advice' for reference, reporting and reconciliation purposes.\\\" Each Department forms a sub-major head under that Major Head, the minor head under it being \\\"opened corresponding to the Section 'Expenditure Heads (revenue account)'.\\\"\"\n  },\n  {\n    \"id\": 1027,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding the Payment Advice issued by an Autonomous Body under the Treasury Single Account system:<br>1. Only electronic payments are to be made by such bodies, no cheques being allowed to be issued against the Assignment Account.<br>2. The authorised signatory digitally signs and issues the payment advice after ensuring the genuineness of the expenditure with reference to the relevant Assignment Advice.<br>3. Fund transfer to the body's commercial bank accounts is permitted freely for any purpose connected with the scheme.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.13.7<\/b> supports the first two limbs. The third limb removes an express restriction, since such transfers \\\"are allowed only for the specified purposes authorized from time to time.\\\" Such bodies must also \\\"ensure not to make any expenditure on or after 1st April against the assignment of previous year.\\\" Such bodies must \\\"ensure not to make any expenditure on or after 1st April against the assignment of previous year\\\", unutilised balances lapsing to the Government at the close of the year.\"\n  },\n  {\n    \"id\": 1028,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following steps in the accounting of scrolls received from the Reserve Bank under the Treasury Single Account system:<br>1. That Bank prepares payment scrolls office-wise for each account, debiting the Government account and crediting the body's assignment account.<br>2. Payments made by such bodies against the assignment are inserted below the entries relating to the paying office's own payments.<br>3. On the basis of those scrolls, the head in the Public Account is relieved by an equivalent amount by per contra credit to the head for Deposits with Reserve Bank.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 10.13.8<\/b>, the contra credit going to \\\"'8675 Deposit with Reserve Bank -101- Central Civil- Reserve Bank (HQ)'.\\\" A copy of the scroll is also sent to the Pay and Accounts Officer concerned, the scrolls being prepared \\\"on the basis of the information embedded in the payment advice.\\\" Since a body may be sanctioned funds for different schemes, \\\"the scrolls so received from the RBI will be collated scheme wise by PFMS and necessary accounting entries passed to relieve the concerned heads of accounts in Public Account.\\\"\"\n  },\n  {\n    \"id\": 1029,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Unutilised balances at the close of the year under the Treasury Single Account system are required to be written back in Government account by:\",\n    \"options\": [\n      \"debiting the functional head and crediting the head in the Public Account\",\n      \"transfer to the Guarantee Redemption Fund maintained in the Public Account\",\n      \"credit to the head for Deposits with Reserve Bank\",\n      \"minus debiting the functional head and minus crediting the Public Account head\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - minus debiting the functional head and minus crediting the Public Account head<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.13.9<\/b> provides that such balances \\\"will lapse to the Government and hence written back in Government Account\\\" in that manner. It adds that \\\"Ministries releasing funds to the AB\/IA concerned will have to explain the saving in the related Appropriation Accounts\\\", so the lapse is reflected both in the accounts and in the appropriation reporting. Such balances \\\"will lapse to the Government\\\", and the Ministries releasing the funds \\\"will have to explain the saving in the related Appropriation Accounts.\\\"\"\n  },\n  {\n    \"id\": 1030,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding second tier institutions under the Treasury Single Account system:<br>1. There should be no adjustment in Government account when an Autonomous Body transfers funds to the account of its subsequent level units.<br>2. Payment Advices issued by such subsequent level units must contain the details of the Pay and Accounts Officer and the heads of account.<br>3. Until the amount is actually spent, the balances in the account of the subsequent level units are treated as expenditure already booked in Government account.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.13.10<\/b> supports the first two limbs. The third limb contradicts the first, since \\\"the balances in account of the subsequent level units will be considered as a balance under assignment with the parent AB.\\\" The system \\\"envisages just in time releases i.e. debiting Government accounts when the payment is released to the end beneficiary.\\\" The system \\\"envisages just in time releases i.e. debiting Government accounts when the payment is released to the end beneficiary\\\", so no adjustment arises on an internal transfer.\"\n  },\n  {\n    \"id\": 1031,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following actions required to be strictly watched by the Pay and Accounts Officers under the Treasury Single Account system:<br>1. Regular accounting of the electronic scrolls received from the Reserve Bank in respect of payments made by the bodies through their accounts in that Bank<br>2. Regular monitoring of balances under the Major Head for Funds under the Treasury Single Account System<br>3. Reconciliation of the balances under that head on a monthly basis<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 10.13.15<\/b>, resting on the User Manual issued by the apex accounting office in June, 2020 and the revised instructions of the Department of Expenditure of 24.2.2022. Since a body may be sanctioned funds for different schemes, \\\"the scrolls so received from the RBI will be collated scheme wise by PFMS and necessary accounting entries passed to relieve the concerned heads of accounts in Public Account.\\\"\"\n  },\n  {\n    \"id\": 1032,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Under the Central Nodal Agency system for Central Sector Schemes, the model under which the Agency and its sub-agencies draw funds directly from the Reserve Bank of India based on assignment limits applies to schemes having an outlay of more than:\",\n    \"options\": [\n      \"\u20b9100 crore\",\n      \"\u20b91,000 crore\",\n      \"\u20b9250 crore\",\n      \"\u20b9500 crore\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - \u20b9500 crore<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.14.2<\/b> provides that \\\"Under Model I namely TSA Model, CNA and sub-agencies draws funds directly from Reserve Bank of India based on assignment limits. This model is applicable for all schemes having an outlay of more than \u20b9 500 crore.\\\" For the remaining schemes Model 2 applies, funds being released \\\"to CNA's scheduled commercial bank account only.\\\" The revised procedure was introduced \\\"with effect from 1.4.2022 namely Central Nodal Agency (CNA) System though Public Financial Management System (PFMS)\\\", to enhance efficiency of fund flows.\"\n  },\n  {\n    \"id\": 1033,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding the two models of the Central Nodal Agency system:<br>1. Under the first Model the Agency and its sub-agencies draw funds directly from the Reserve Bank of India on the basis of assignment limits.<br>2. Under the second Model funds are released from the Central Government to the Agency's scheduled commercial bank account only.<br>3. Under the second Model, agencies down the ladder must in every case open zero balance subsidiary accounts mapped with the Agency's account.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.14.2<\/b> supports the first two limbs, the first Model applying \\\"for all schemes having an outlay of more than \u20b9 500 crore.\\\" The third limb removes an alternative, since under the second Model such agencies \\\"can either draw funds from CNA account directly or open zero balance subsidiary accounts mapped with CNA account.\\\" The revised procedure took effect from 1.4.2022. The system was introduced \\\"with effect from 1.4.2022 namely Central Nodal Agency (CNA) System though Public Financial Management System (PFMS)\\\", replacing the earlier arrangement for Central Sector Schemes.\"\n  },\n  {\n    \"id\": 1034,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"Consider the following statements regarding the Single Nodal Account model for Centrally Sponsored Schemes:<br>1. The General Financial Rules prescribe the release of funds to the State Governments and monitoring of utilisation of funds through the payment platform.<br>2. The model, applicable from the 1st July, 2021, requires every State to designate a Single Nodal Agency for each such Scheme.<br>3. Funds are released by the Central Government directly to the child agencies operating under that Agency.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 10.15.1 and 10.15.2<\/b> support the first two limbs, the Rule being 232(v). The third limb misstates the fund flow, since \\\"Funds are now being released by the State Treasury to the State Nodal Agency's bank accounts. The child agencies can operate the SNA account or open the Zero Balance Accounts.\\\" The change was made \\\"for the Centrally Sponsored Schemes applicable from 1.7.2021 that aim at better cash management and best value realization for every rupee spent by the government.\\\"\"\n  },\n  {\n    \"id\": 1035,\n    \"chapter\": \"Ch 10: Loans, Advances, Grants-in-aid, Guarantees and Investments\",\n    \"question\": \"The alternative fund flow mechanism introduced for 'just-in-time' release of Centrally Sponsored Scheme funds, through an integrated framework of the payment platform, the State financial management system and the electronic platform of the Reserve Bank, is known as:\",\n    \"options\": [\n      \"the Treasury Single Account Model\",\n      \"the Central Nodal Agency Model\",\n      \"the Zero Balance Subsidiary Account Model\",\n      \"the SNA-SPARSH Model\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the SNA-SPARSH Model<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 10.15.4<\/b> so provides, the mechanism resting on the Department of Expenditure's Office Memorandum \\\"dated 13th July, 2023\\\". It operates alongside the Single Nodal Account model introduced from the 1st July, 2021, under which the entire funds of a scheme lie in a single account, enabling \\\"effective and real time monitoring of the funds and expenditure.\\\" Reports under the Single Nodal Account model \\\"have been developed in PFMS to provide information related to funds released by Government of India, funds transferred by State Treasury to SNA, expenditure done by SNA and unspent balances.\\\"\"\n  },\n  {\n    \"id\": 1036,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Appropriation Accounts reflect Government's expenditure in a financial year compared against the amounts of voted grants and charged appropriations, as specified in:\",\n    \"options\": [\n      \"the Schedules appended to the Appropriation Act\",\n      \"Part II of the Demands for Grants presented to Parliament\",\n      \"the Detailed Demands for Grants laid before Parliament\",\n      \"the Statement of Central Transactions of the Ministry concerned\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the Schedules appended to the Appropriation Act<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.1.1<\/b> so provides, such accounts including information on re-appropriation of the sanctioned provision from one unit of appropriation to another, the actual expenditure, \\\"and the savings and excess of expenditure if any against appropriations, including the supplementary grants.\\\" They serve as \\\"an aid for the Parliament and the Public Accounts Committee to ascertain the expenditure performance of Government against the budgeted provisions.\\\"\"\n  },\n  {\n    \"id\": 1037,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Among the matters which the Appropriation Accounts of the Union Government must disclose, one relates to:\",\n    \"options\": [\n      \"the effects of re-appropriations ordered by the Ministry\",\n      \"the adequacy of the internal controls of the spending units\",\n      \"the propriety of the individual items of expenditure incurred\",\n      \"the recoveries adjusted in reduction of expenditure, shown net\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the effects of re-appropriations ordered by the Ministry<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.1.1<\/b> requires those Accounts to disclose \\\"That the moneys indicated therein as having been disbursed, were legally available for and applicable to the service or purpose to which they had been applied or charged\\\", \\\"That the expenditure conforms to the authority governing it\\\", and \\\"The effects of re-appropriations ordered by the Ministry\/Department.\\\" They are submitted to Parliament under Article 151 of the Constitution.\"\n  },\n  {\n    \"id\": 1038,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Regularisation of excess expenditure over voted grants or charged appropriations is made through an Excess Demand for Grants submitted to Parliament, after receiving the recommendations of the Public Accounts Committee, under:\",\n    \"options\": [\n      \"Article 115 of the Constitution\",\n      \"Article 151 of the Constitution\",\n      \"Article 113(3) of the Constitution\",\n      \"Article 112 of the Constitution\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - Article 115 of the Constitution<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.1.2<\/b> so provides, the circumstances leading to such excess being disclosed through the Appropriation Accounts \\\"separately for the revenue and capital sections.\\\" Article 151 governs the submission of the Accounts themselves to Parliament, and Article 113(3) the presentation of the Demands for Grants on which the Appropriation Act Schedule is based. The circumstances leading to such excess are disclosed through the Appropriation Accounts \\\"separately for the revenue and capital sections\\\", the regularisation following the Committee's recommendations.\"\n  },\n  {\n    \"id\": 1039,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"An excess of expenditure over the grant in a year caused exclusively by an omission to account for such expenditure in an earlier year does not require regularisation by Parliament, provided that:\",\n    \"options\": [\n      \"the grant or appropriation had actually remained unutilised in that earlier year\",\n      \"the amount involved does not exceed the prescribed monetary limit\",\n      \"the omission is disclosed in the Statement of Central Transactions of the earlier year\",\n      \"the Comptroller and Auditor General has certified the omission as inadvertent\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the grant or appropriation had actually remained unutilised in that earlier year<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1 below Para 11.1.2<\/b> records that the Public Accounts Committee of the third Lok Sabha, in paragraph 4.26 of its 45th Report, \\\"held that excess expenditure over the grant in a year caused exclusively due to an omission to account for such expenditure in an earlier year, does not require regularization by Parliament under Article 115 of the Constitution of India, if the grant\/appropriation had actually remained unutilized in that year.\\\"\"\n  },\n  {\n    \"id\": 1040,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"For regularisation of cases relating to New Service or New Instrument of Service, such cases are required to be submitted:\",\n    \"options\": [\n      \"through a separate Excess Demand for Grants under Article 115\",\n      \"as a corrigendum to the Headwise Appropriation Accounts\",\n      \"through the Statement of Recoveries accompanying the Accounts\",\n      \"in the same manner as explanatory notes for excess expenditure\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - in the same manner as explanatory notes for excess expenditure<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 2 below Para 11.1.2<\/b> so provides. For determination of such cases the Department of Economic Affairs Office Memorandum \\\"dated 23.2.2024\\\", reproduced as an Appendix to Chapter 2, \\\"and as amended from time to time may be referred to.\\\" A certificate that no case attracts those provisions accompanies the Grant Statement at the first stage. A certificate that there is no case attracting those provisions accompanies the Grant Statement at the first stage under <b>Para 11.3.3(vi)<\/b>.\"\n  },\n  {\n    \"id\": 1041,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding the basis of the Appropriation Act Schedule:<br>1. The Schedule containing the gross charged and voted sums for revenue and capital expenditure is based on Part I of the Demands for Grants presented to Parliament.<br>2. Part I is itself built up from the details contained in Part II of the Demands for Grants, showing major head wise provisions.<br>3. The grant wise complete classification details of each Demand are presented to Parliament in the form of Detailed Demands for Grants.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 11.1.3<\/b>, the Demands for Grants being presented \\\"under Article 113(3) of the Constitution\\\" and the Detailed Demands being presented \\\"for discussion on the Budget.\\\" The Appropriation Accounts (Civil) are described in the same paragraph as \\\"a supplement to the Union Government Finance Accounts.\\\" Since those Accounts are prepared on a gross basis while the Finance Accounts are on a net basis, the relationship between the two is explained by below the line recoveries indicated in the form of a Note at the time of reconciliation.\"\n  },\n  {\n    \"id\": 1042,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding the relationship between the Appropriation Accounts and the Finance Accounts:<br>1. The Appropriation Accounts (Civil) are a supplement to the Union Government Finance Accounts.<br>2. The Finance Accounts are prepared on a gross basis, reflecting expenditure before deduction of recoveries.<br>3. The relationship between the two is explained by below the line recoveries indicated in the form of a Note at the time of reconciliation.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.1.3<\/b> supports the first and third limbs. The second limb reverses its terms, since \\\"the Finance Accounts are prepared on net basis reflecting the gross expenditure minus recoveries.\\\" The gross, the recoveries and the net \\\"would be indicated in the notes on Demands for Grants contained in the Expenditure Budget.\\\" The gross figure, the recoveries and the net figure \\\"would be indicated in the notes on Demands for Grants contained in the Expenditure Budget.\\\"\"\n  },\n  {\n    \"id\": 1043,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"The authority responsible for approving and signing the Headwise Appropriation Accounts of the grants administered by a Ministry happens to be:\",\n    \"options\": [\n      \"the Controller General of Accounts\",\n      \"the Secretary of the Ministry concerned\",\n      \"the Financial Adviser of the Ministry\",\n      \"the Head of the Accounting Organisation of the Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Secretary of the Ministry concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.2.1<\/b> provides that such officer \\\"acts as the Chief Accounting Authority under the departmentalized system of accounting and is responsible to approve and sign the Head Wise Appropriation Accounts of the grants\/appropriations, administered by his Ministry\/ Department.\\\" The Financial Adviser and the accounting head \\\"assist him in the preparation of these accounts.\\\" The Financial Adviser and the accounting head of the Ministry \\\"assist him in the preparation of these accounts\\\", certain grants listed in <b>Para 11.2.2<\/b> being exceptions to this rule.\"\n  },\n  {\n    \"id\": 1044,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Grant or Appropriation relating to)<\/b><br>A. Audit<br>B. Lok Sabha<br>C. Union Public Service Commission<br>D. Supreme Court of India<br><b>List-II (Authority which signs the Appropriation Accounts)<\/b><br>1. Chairman, Union Public Service Commission<br>2. Registrar General, Supreme Court of India<br>3. Deputy Comptroller and Auditor General of India<br>4. Secretary General, Lok Sabha\",\n    \"options\": [\n      \"A-3, B-1, C-4, D-2\",\n      \"A-2, B-4, C-1, D-3\",\n      \"A-3, B-4, C-1, D-2\",\n      \"A-1, B-3, C-4, D-2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Para 11.2.2<\/b> supplies each pairing. Those Accounts are prepared respectively by the Accountant General (Audit), Delhi, the Pay and Accounts Office of the Lok Sabha Secretariat, the Principal Accounts Office of the Ministry of Personnel, Public Grievances and Pensions, and the Principal Accounts Office of the Ministry of Law and Justice. That table lists thirteen such exceptions, in each of which the Accounts are prepared and signed otherwise than by the Secretary of the Ministry, who elsewhere \\\"acts as the Chief Accounting Authority\\\" (<b>Para 11.2.1<\/b>).\"\n  },\n  {\n    \"id\": 1045,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following exceptions to the rule that the Secretary of the Ministry signs the Headwise Appropriation Accounts:<br>1. For Ladakh, the Accounts are prepared by the Director of Accounts and signed by the Administrator.<br>2. For Chandigarh, the Accounts are both prepared and signed by the Accountant General (Accounts and Entitlement), Punjab, Chandigarh.<br>3. For the Andaman and Nicobar Islands, the Accounts are signed by the Chief Secretary of that Administration.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Para 11.2.2<\/b> supports the second and third limbs, the Accounts for the Islands being prepared by the Director of Budget and Accounts of that Administration. The first limb names the wrong signatory, since for Ladakh the Accounts are prepared by the Director of Accounts and signed by the \\\"Secretary (Finance), Ladakh Administration\\\". For the Secretariat of the Vice-President and the Union Public Service Commission the Accounts are prepared by the Principal Accounts Office of the Ministry of Personnel, Public Grievances and Pensions.\"\n  },\n  {\n    \"id\": 1046,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Headwise Appropriation Accounts are required to be prepared up to the sub-head level in eleven-digit codes, of which the number of digits assigned to the Minor Head comes to:\",\n    \"options\": [\n      \"two\",\n      \"three\",\n      \"four\",\n      \"five\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - three<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.1<\/b> requires preparation \\\"in 11-digit codes- comprising of 4 digits for Major Head, 2 digits for Sub-Major Head, 3 digits for Minor Head and 2 digits for sub-head.\\\" Where there is no Sub-Major Head, \\\"'00' is taken as the Sub-Major Head digits for uniformity of coding provisions\\\", and the Accounts are prepared in thousands of rupees. The Accounts must be prepared \\\"strictly in accordance with the given nomenclature\/lettering, and up to the sub-head level\\\", in thousands of rupees, a sample being given for guidance in an Appendix.\"\n  },\n  {\n    \"id\": 1047,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Situation calling for reasons for variation)<\/b><br>A. Variation in a sub-head above which reasons are required irrespective of the percentage<br>B. Alternative money limit where the variation is an excess not exceeding that amount<br>C. Alternative money limit where the variation is a saving and a supplementary provision exists<br>D. Excess in an individual sub-head to be picked up where the grant as a whole has been exceeded<br><b>List-II (Amount)<\/b><br>1. \u20b925 lakh<br>2. \u20b9100 lakh<br>3. \u20b9250 lakh<br>4. \u20b9500 lakh\",\n    \"options\": [\n      \"A-3, B-4, C-1, D-2\",\n      \"A-4, B-2, C-3, D-1\",\n      \"A-1, B-3, C-2, D-4\",\n      \"A-4, B-3, C-2, D-1\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-4, B-3, C-2, D-1<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.5.1<\/b> supplies each figure. Clause (a) covers variations exceeding \\\"\u20b9500.00 lakhs\\\"; clause (b)(i) requires reasons where an excess exceeds \\\"either 10% of the total sanctioned provision or \u20b9250.00 lakhs, whichever is higher\\\"; clause (b)(ii) applies \\\"10% of the supplementary provision or \u20b9100.00 lakhs, whichever is higher\\\"; and clause (c) picks up sub-heads involving \\\"an excess of over \u20b925.00 lakh each\\\". The revised limits are \\\"effective for the accounts from the year 2018-19\\\", and the criteria in clauses (a) and (b)(i) are also followed where the grant as a whole has been exceeded.\"\n  },\n  {\n    \"id\": 1048,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding discrepancies between the Main Demand for Grants and the Detailed Demands for Grants:<br>1. Corrections which lead to opening of heads of accounts may be made by the administrative Ministry with the approval of its Financial Adviser.<br>2. Major Head totals in the Headwise Appropriation Accounts, and the provisions of recoveries shown as reduction of expenditure, must strictly conform to those shown in the Main Demand presented to Parliament.<br>3. Any discrepancy observed between the two documents is to be brought to the notice of the Budget Section of the Ministry for issue of a corrigendum.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.1(1)<\/b> supports the second and third limbs, the corrigendum being issued \\\"with the approval of Budget Division, MoF.\\\" The first limb lowers the level of approval, since corrections opening heads of accounts \\\"also requires prior approval of Budget Division, MoF\\\", only \\\"Other routine corrections may be made by the administrative Ministries\/Departments with the approval of the FA of the Ministry.\\\" Any discrepancy between the Main Demand and the Detailed Demands \\\"should invariably be brought to the notice of Budget Section of the Ministry\/Department for issue of necessary corrigendum.\\\"\"\n  },\n  {\n    \"id\": 1049,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Since the Supplementary Demands for Grants make provision only up to the Major Head level, the distribution up to object-head level is required to be:\",\n    \"options\": [\n      \"fixed by the accredited Audit Officer at the time of audit scrutiny\",\n      \"allocated as approved by the concerned administrative Ministry or Department\",\n      \"determined by the Principal Accounts Office on the basis of the Detailed Demands\",\n      \"approved by the Budget Division of the Ministry of Finance in each case\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - allocated as approved by the concerned administrative Ministry or Department<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.1(2)<\/b> so requires, in thousands of rupees, the object being \\\"to establish co-relation between supplementary provisions depicted in the Grant Statement \/Head wise Appropriation Accounts.\\\" A statement showing that distribution, both for gross provisions and deduct recoveries, accompanies the Grant Statement at the first stage. A statement showing that distribution, \\\"both for Gross provisions and Deduct recoveries, as furnished by the Administrative Ministries\/Departments\\\", accompanies the Grant Statement at Stage I.\"\n  },\n  {\n    \"id\": 1050,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"In Column 1 of the Grant Statement of the Headwise Appropriation Accounts, a surrender or re-appropriation is denoted by the letter:\",\n    \"options\": [\n      \"'W'\",\n      \"'R'\",\n      \"'S'\",\n      \"'O'\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 'R'<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.2, Stage I<\/b> prescribes that the appropriation in respect of each sub-head be shown \\\"with Original denoted by letter 'O', Supplementary denoted by letter 'S' and the Surrender or Re-appropriations denoted by letter 'R' for charged\/voted appropriations and grants.\\\" Explanations for the variation denoted by that letter are also to be included in Column 1, as per the norms in <b>Para 11.5.1<\/b>.\"\n  },\n  {\n    \"id\": 1051,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Since surrendered amounts are accounted for under the notation 'R', the amounts surrendered as accepted by the Ministry of Finance are shown by opening the head:\",\n    \"options\": [\n      \"Savings and Excesses within Grant or Appropriation\",\n      \"Surrenders or Withdrawals within Grant or Appropriation\",\n      \"Deduct Recoveries adjusted in reduction of expenditure\",\n      \"Amounts met from Advances out of the Contingency Fund of India\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Surrenders or Withdrawals within Grant or Appropriation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.2, Stage I<\/b> so provides, the object being \\\"to ensure that the actual grants including the Original & Supplementary as voted by the Parliament are shown under concerned segment or section.\\\" Column 2 shows \\\"The figures of total grant or appropriation indicating the net effect of Original, Supplementary & Re-appropriations.\\\" Column 2 shows \\\"The figures of total grant or appropriation indicating the net effect of Original, Supplementary & Re-appropriations\\\", the surrender element being carried under the notation 'R'.\"\n  },\n  {\n    \"id\": 1052,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding the Statement of Recoveries:<br>1. A head which does not appear in the Detailed Demands for Grants cannot be adopted in that Statement without the formal approval of the Budget Division.<br>2. In its Columns 1 and 2 the original budget estimates and the supplementary estimates are given.<br>3. Surrender of recovery provision taken for another budgetary purpose is not to be shown in the recovery statement.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.2, Stage I<\/b> supports the second and third limbs. The first limb reverses the Note, which states that \\\"even if a head does not appear in the DDG, it can still be adopted in Annexure II to depict the actual recovery, without the need of obtaining formal approval of the Ministry of Finance, Budget Division.\\\" The Note to that Stage adds that \\\"The nomenclature in Annexure II should be in conformity with those shown in the SCT.\\\"\"\n  },\n  {\n    \"id\": 1053,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"The recovery in the Statement of Recoveries is required to be shown against:\",\n    \"options\": [\n      \"the residuary receipt head of the sector concerned\",\n      \"the correct head from which the amount was reduced in computing those figures\",\n      \"the head under which the original budget provision for the recovery was made\",\n      \"the functional head under which the corresponding expenditure was booked\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the correct head from which the amount was reduced in computing those figures<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note to Para 11.3.2, Stage I<\/b> so requires, adding that \\\"The nomenclature in Annexure II should be in conformity with those shown in the SCT.\\\" The rule ensures that the recovery shown in the Appropriation Accounts can be traced to the same head in the Statement of Central Transactions, from which the reconciliation statement is drawn up. A head not appearing in the Detailed Demands \\\"can still be adopted in Annexure II to depict the actual recovery, without the need of obtaining formal approval of the Ministry of Finance, Budget Division.\\\"\"\n  },\n  {\n    \"id\": 1054,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following documents with the help of which each Principal Accounts Office completes Stage I of the Headwise Appropriation Accounts after the beginning of the new financial year:<br>1. The Main and Detailed Demands for Grants of that year<br>2. The Supplementary Demands for Grants<br>3. The Re-appropriation Orders and the Surrender Orders as accepted by the Ministry of Finance<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 11.3.3<\/b>. The Budget Wing of the Ministry \\\"shall verify the (Stage-I) Grant Statement before it is issued under the signatures of Head of Accounting Organization i.e. Pr.CCAs\/CCAs\/CAs(i\/c) as the case may be\\\", the Statement being sent as per the annual time schedule and details of accredited Audit Offices issued each year by the apex accounting office.\"\n  },\n  {\n    \"id\": 1055,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Of the copies of the Stage I Grant Statement distributed by the Principal Accounts Office, the number furnished to the accredited Audit Officer comes to:\",\n    \"options\": [\n      \"five\",\n      \"three\",\n      \"one\",\n      \"two\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - three<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.3<\/b> requires that Office to furnish \\\"one copy of this Grant Statement to the Principal Audit Officer i.e. Principal Director of Audit (Finance and Communication), three copies to the accredited Audit Officer and two copies to CGA.\\\" The same distribution applies at Stage II, whereas at Stage III the finalised account goes in two copies to each of those three authorities for condensation.\"\n  },\n  {\n    \"id\": 1056,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"The statement of Re-appropriation and Surrender Orders accompanying the Stage I Grant Statement is required to certify, besides its own completeness, that:\",\n    \"options\": [\n      \"no order was issued after the close of the financial year\",\n      \"the orders are within the powers delegated to the Ministry\",\n      \"all Surrender Orders have been accepted by the Ministry of Finance\",\n      \"all Re-appropriation Orders have been vetted by the accredited Audit Officer\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - all Surrender Orders have been accepted by the Ministry of Finance<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.3(i)<\/b> requires certification that \\\"the statement is complete and contains all the Re-appropriation\/Surrender Orders issued in respect of the particular grant\/appropriation during the financial year\\\" and that \\\"all Surrender Orders have been accepted by the Ministry of Finance vide its Audit Order No(s)............. dated ............\\\" Attested copies of all such Orders are separately enclosed. Attested copies of all such Orders \\\"issued during the financial year and taken into account for preparing the Grant Statement\\\" are separately enclosed with the Statement.\"\n  },\n  {\n    \"id\": 1057,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"The certificate accompanying the Stage I Grant Statement in relation to enhancement of provision states that an increase of budget provision under a sub-head has been made with the approval of the Secretary (Expenditure) where the increase amounts to:\",\n    \"options\": [\n      \"\u20b910 crore and above\",\n      \"\u20b925 crore and above\",\n      \"\u20b95 crore and above\",\n      \"\u20b91 crore and above\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - \u20b95 crore and above<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.3(vii)<\/b> prescribes a certificate that \\\"Increase of budget provision by \u20b9 five crores and above under a sub-head has been made with the approval of Secretary Expenditure.\\\" Ministries \\\"would not be required to seek approval of Ministry of Finance on re-appropriation proposals above \u20b95.00 crore in cases where supplementary demands have already been approved by the Parliament.\\\" Such re-appropriation proposals \\\"for augmentation of provisions by more than \u20b95.00 crore under object heads like Stipends\/Scholarships, contribution to international bodies etc.\\\" continue to be processed by the Budget Division where no supplementary has been obtained.\"\n  },\n  {\n    \"id\": 1058,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding re-appropriation proposals above \u20b95 crore:<br>1. Processing by the Budget Division continues only where a supplementary demand has been obtained by the Ministry for the object head concerned.<br>2. Where supplementary demands have already been approved by Parliament, the approval of the Ministry of Finance need not be sought on such proposals.<br>3. Proposals for augmentation of provisions by more than that amount under object heads such as stipends and scholarships, which do not attract the provisions relating to New Service, continue to be processed by the Budget Division.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.3(vii)<\/b> supports the second and third limbs. The first limb reverses the condition, since such proposals are those \\\"for which no supplementary is obtained by the Ministries\/Departments\\\", and they \\\"would continue to be processed by the Budget Division for approval of Secretary (Expenditure).\\\" Those object heads are ones \\\"which do not attract provisions of NS\/NIS\\\", so the Budget Division's scrutiny operates as the substitute for parliamentary approval of the enhancement.\"\n  },\n  {\n    \"id\": 1059,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"The certificate accompanying the Stage I Grant Statement in relation to savings and excesses states that all such savings and excesses included in the Appropriation Accounts are covered by valid re-appropriation or surrender orders issued by the competent authority, and that:\",\n    \"options\": [\n      \"all such orders have been accepted by the accredited Audit Officer\",\n      \"the reasons for the variations have been obtained from the Budget Wing\",\n      \"no re-appropriation was made later to cover the actual expenditure\",\n      \"the variations exceed the limits laid down for recording reasons\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - no re-appropriation was made later to cover the actual expenditure<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.3(viii)<\/b> prescribes the certificate in those terms. It complements the certificate under clause (i), which records that the statement of Re-appropriation and Surrender Orders \\\"is complete and contains all the Re-appropriation\/Surrender Orders issued in respect of the particular grant\/appropriation during the financial year.\\\" The certificate under clause (i) separately records that the statement of Re-appropriation and Surrender Orders \\\"is complete and contains all the Re-appropriation\/Surrender Orders issued in respect of the particular grant\/appropriation during the financial year.\\\"\"\n  },\n  {\n    \"id\": 1060,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding a Demand which encompasses provision for more than one Department under a Ministry:<br>1. The provision is made department wise within the Revenue and Capital Sections, the grand total being struck under each section.<br>2. A separate sheet showing major head wise combined provision of all the departments is attached after both the Revenue and Capital sections.<br>3. Such a Demand is required to be split into separate Appropriation Accounts for each Department.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 11.3.3<\/b> supports the first two limbs and contradicts the third, the whole point of the arrangement being that a single Demand carries the provision for more than one Department while still disclosing the department wise position within each section and the combined position by major head. The arrangement enables a single Demand to carry the provision for more than one Department while still disclosing \\\"the grand total\\\" under each section and the combined position by major head.\"\n  },\n  {\n    \"id\": 1061,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding Stage II of the Headwise Appropriation Accounts:<br>1. Column 3 shows the figures of actual expenditure.<br>2. Column 4 shows the variations of excess or savings between the figures of Columns 2 and 3, together with the reasons for the variation.<br>3. In the Statement of Recoveries the actual recoveries are shown alongside the total estimates, indicating the variation as more or less.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 11.3.2, Stage II<\/b>. The reasons for variation are recorded in the form \\\"saving\/excess was due to ........................................\\\", the corresponding explanation for the variation denoted by the letter 'R' being given in Column 1 at Stage I, as per the norms in <b>Para 11.5.1<\/b>. Column 4 also carries the reasons for the variation, obtained by the Principal Accounts Office from the Budget Wing of the Ministry in the cases qualifying for comment.\"\n  },\n  {\n    \"id\": 1062,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Action for Stage II of the Headwise Appropriation Accounts is initiated by the Principal Accounts Office:\",\n    \"options\": [\n      \"after the 'No Comments' certificate is issued by the Audit Officer concerned\",\n      \"after the Chief Accounting Authority approves the Grant Statement on file\",\n      \"after complying with all observations on the Grant Statement\",\n      \"immediately on completion of Stage I, without awaiting any observations\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - after complying with all observations on the Grant Statement<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.4<\/b> so provides, the Accounts being \\\"due for rendition to Audit\/CGA as per time schedule issued by the CGA every year.\\\" The 'No Comments' certificate belongs to the next stage, <b>Para 11.4.1<\/b> providing that after it is issued \\\"the finalized account would be put up on file to the Secretary, for his approval.\\\" Each such account is accompanied by the prescribed certificates and statements, including the reconciliation with the Statement of Central Transactions and the account of earmarked Funds.\"\n  },\n  {\n    \"id\": 1063,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"The certificate that all expenditure included in the Headwise Appropriation Accounts has been sanctioned by the competent authority is required to be recorded:\",\n    \"options\": [\n      \"in the forwarding letter accompanying the Account\",\n      \"in the Statement of Recoveries appended to the Account\",\n      \"at the end of the body of the Account itself\",\n      \"on a separate sheet enclosed with the Account\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - at the end of the body of the Account itself<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.4(a)<\/b> prescribes the certificate in the form \\\"Certified to the best of my knowledge and belief that all expenditure included in the Head wise Appropriation Accounts: Union Government (Civil): for the year has been sanctioned by the competent authority (except for the cases mentioned in the APPENDIX)\\\", and requires that it \\\"shall be recorded at the end of the body of the Account itself.\\\"\"\n  },\n  {\n    \"id\": 1064,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following certificates accompanying the statement showing reconciliation of expenditure figures in the Headwise Appropriation Accounts with the Statement of Central Transactions:<br>1. That the figures have been vetted by the accredited Audit Officer before incorporation<br>2. That the amount shown agrees with the expenditure figures shown in the Statement of Central Transactions furnished to the apex accounting office<br>3. That the expenditure figures included in the Accounts stand reconciled and accepted by the concerned Heads of Departments or Controlling Authorities<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.4(b)<\/b> prescribes exactly the first two certificates. The first limb adds a step not required at that stage, audit scrutiny following the submission of the Accounts, the copies being sent \\\"for audit scrutiny to the accredited Audit Officer, Principal Director of Audit (Finance and Communication), and the CGA, duly signed by the Principal Accounts Office.\\\" The reconciliation statement itself is furnished in the Form prescribed in an Appendix, the sub-head wise reconciliation being carried \\\"up to and Minor Head wise in the Statement of Central Transactions.\\\"\"\n  },\n  {\n    \"id\": 1065,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding composite grants and expenditure incurred by agent Ministries on behalf of functional Ministries:<br>1. Any amount surrendered by the agent Ministry lapses to the Consolidated Fund and cannot be utilised by the functional Ministry.<br>2. Sub-head wise details of expenditure are furnished on a monthly and annual basis by the various accounting agencies to the accounting head responsible for preparing the Headwise Appropriation Accounts of those grants.<br>3. Where the amount authorised is not fully utilised by the agent Ministry, the unspent amount should be surrendered within a specific timeline.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 11.3.4(b)<\/b> supports the second and third limbs. The first limb defeats the object stated there, namely that the surrender should be made in time \\\"so that the surrendered\/unspent amount can be utilised by the functional Ministry for its own commitments.\\\" The details are furnished \\\"by the various accounting agencies viz. PAOs, AG etc. to the Pr.CCA\/CCA\/CA responsible for preparing the Head wise Appropriation Accounts of these grants.\\\"\"\n  },\n  {\n    \"id\": 1066,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements accompanying the Stage II Headwise Appropriation Accounts:<br>1. A statement showing sub-head wise reconciliation of figures in the Accounts and in the Statement of Recoveries, done up to minor head wise in the Statement of Central Transactions<br>2. A statement showing amounts met from advances out of the Contingency Fund of India but remaining un-recouped at the end of the year<br>3. Where there is no case of such advance remaining un-recouped, no statement need be furnished<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.4<\/b> supports the first two limbs through clauses (c) and (d). The third limb dispenses with what the provision requires, since \\\"If there is no case of such advance remaining un-recouped, a Nil statement shall be furnished.\\\" The statement of un-recouped advances is furnished in the Form prescribed in an Appendix to the Chapter. Such an advance is one drawn out of the Contingency Fund of India but \\\"remaining un-recouped at the end of the year\\\", so the statement discloses the extent to which the Fund stands depleted.\"\n  },\n  {\n    \"id\": 1067,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"The certificate to be given on a separate sheet in respect of earmarked Funds included in the Headwise Appropriation Accounts records that those Funds are eligible for inclusion and:\",\n    \"options\": [\n      \"have been approved by the Budget Division, Ministry of Finance\",\n      \"have been operated within the limits sanctioned for the year\",\n      \"have the prior concurrence of the audit authority\",\n      \"have been reconciled with the Statement of Central Transactions\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - have the prior concurrence of the audit authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.4(e)<\/b> prescribes the certificate in those terms, the account of such a Fund containing \\\"the brief description of the Fund, its accounting operation, the year's receipts and payments along with opening and closing balances\\\", and the figures being required to tally with those in the Finance Accounts. Where no Fund qualifies, a nil certificate is given instead. Where no Fund qualifies, the alternative certificate is that \\\"there is\/are no fund(s) which is\/are eligible for inclusion in the Union Govt. Appropriation Accounts (Civil) for the year\\\".\"\n  },\n  {\n    \"id\": 1068,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Where the expenditure has exceeded the sanctioned provision in any segment of a grant, the certificate to be furnished is that the expenditure has not exceeded due to misclassification or erroneous adjustment in the accounts, together with:\",\n    \"options\": [\n      \"a statement of the re-appropriation orders issued during the year\",\n      \"the recommendation of the Public Accounts Committee on the excess\",\n      \"the actual figures of the excess amount in units\",\n      \"the reasons for the excess as furnished by the Budget Wing\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the actual figures of the excess amount in units<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.4(f)<\/b> requires such a certificate where the expenditure has exceeded the provision \\\"in any segment, viz. Revenue-Voted, Revenue-Charged, Capital-Voted, or Capital-Charged of the grant or appropriation\\\", and requires that \\\"the actual figures of excess amount in units will also be shown.\\\" The excess is separately regularised through an Excess Demand for Grants. The excess itself is regularised through an Excess Demand for Grants submitted to Parliament under Article 115, after receiving the recommendations of the Public Accounts Committee.\"\n  },\n  {\n    \"id\": 1069,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"The certificate that all expenditure relevant to a grant has been included in the Appropriation Account for the year further records that no amount pertaining to it has been left unadjusted under:\",\n    \"options\": [\n      \"the head for Expenditure Awaiting Transfer to other heads\",\n      \"the head for amounts met from advances out of the Contingency Fund\",\n      \"any suspense or remittance head for want of paid vouchers\",\n      \"any head outside the Consolidated Fund of India\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - any suspense or remittance head for want of paid vouchers<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.4(g)<\/b> prescribes the certificate in that form. Its object is to ensure that the Appropriation Account discloses the full expenditure of the year against the grant, without any part of it being concealed in a suspense head pending receipt of supporting vouchers, which would understate the utilisation of the grant. The certificate itself runs that all expenditure relevant to the grant \\\"has been included in the Appropriation Account for the year.................., and no amount\/amounts pertaining to it has\/have been left unadjusted under any suspense\/remittance heads for want of paid vouchers etc.\\\"\"\n  },\n  {\n    \"id\": 1070,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Reasons for variations between the figures of total grant and the actual expenditure under various sub-heads are required to be obtained by the Principal Accounts Office from:\",\n    \"options\": [\n      \"the Pay and Accounts Offices under its control\",\n      \"the Controlling Authorities of the spending units\",\n      \"the Budget Wing of the Ministry or Department\",\n      \"the accredited Audit Officer\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Budget Wing of the Ministry or Department<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.4(i)<\/b> so requires, the reasons being incorporated in the Headwise Appropriation Accounts and obtained \\\"in the cases qualifying for comments in view of the principles given in para 11.5.1.\\\" Any important feature seen in those Accounts \\\"should be brought to the notice of the Chief Accounting Authority, through the Financial Adviser\\\" under <b>Para 11.3.5<\/b>. Such reasons are obtained \\\"in the cases qualifying for comments in view of the principles given in para 11.5.1\\\", and are then incorporated in the Accounts before they go for audit scrutiny.\"\n  },\n  {\n    \"id\": 1071,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Arrange the following stages in the correct order in which the Headwise Appropriation Accounts are prepared:<br>1. Preparation of the Grant Statement indicating the sub-heads and the original, supplementary and re-appropriation provisions<br>2. Incorporation of the figures of actual expenditure and of the variations with reasons<br>3. Approval of the audited account on file by the Chief Accounting Authority after the 'No Comments' certificate<br>4. Carrying out of corrections intimated by the apex accounting office in the audited account\",\n    \"options\": [\n      \"1 - 3 - 2 - 4\",\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.3.2<\/b> records that \\\"The Appropriation Accounts are prepared in four stages\\\", the first two being described in that paragraph. <b>Para 11.4.1<\/b> covers the third, the finalised account being \\\"put up on file to the Secretary, for his approval\\\" after audit, and <b>Para 11.8.1<\/b> the fourth, corrections being carried out \\\"on receipt of intimation from CGA about any additions or alterations etc made in the Audited Head wise Appropriation Accounts.\\\"\"\n  },\n  {\n    \"id\": 1072,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding Stage III of the Headwise Appropriation Accounts:<br>1. After the account is audited and a 'No Comments' certificate is issued, the finalised account is put up on file to the Secretary for approval, through the Financial Adviser.<br>2. The audited account has to be submitted within one week of receiving that certificate from Audit.<br>3. Where the certificate received is subject to audit observations, the account is to be held back until a clear certificate is received.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.4.1<\/b> and the <b>Note<\/b> below it support the first two limbs. The third limb reverses that Note, under which \\\"the audit observations must be complied with and the accounts finalized at the earliest, without waiting for a clear 'No Comments' Certificate from Audit.\\\" The account is put up \\\"bringing to notice any important variations, points or features arising out of the audit scrutiny.\\\"\"\n  },\n  {\n    \"id\": 1073,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"At Stage III, the number of copies of the finalised account furnished for condensation to each of the accredited Audit Officer, the Principal Director of Audit and the apex accounting office comes to:\",\n    \"options\": [\n      \"one copy each\",\n      \"five, two and one copies respectively\",\n      \"two copies each\",\n      \"three, one and two copies respectively\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - two copies each<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.4.2<\/b> so provides. The distribution of three, one and two copies belongs to the earlier stages under <b>Paras 11.3.3 and 11.3.4<\/b>. <b>Para 11.4.3<\/b> adds that \\\"The fact that the Chief Accounting Authority has approved the Accounts on file will also be indicated in the forwarding letters sent with the copies.\\\" <b>Para 11.4.3<\/b> adds that \\\"The fact that the Chief Accounting Authority has approved the Accounts on file will also be indicated in the forwarding letters sent with the copies.\\\"\"\n  },\n  {\n    \"id\": 1074,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Where the variation in a sub-head exceeds \u20b9500 lakhs, reasons for the variation are required to be included:\",\n    \"options\": [\n      \"only where the variation also exceeds ten per cent of the sanctioned provision\",\n      \"only where the variation is an excess and not a saving\",\n      \"only where the grant or appropriation as a whole has been exceeded\",\n      \"in all cases, irrespective of the percentage, under both savings and excesses\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - in all cases, irrespective of the percentage, under both savings and excesses<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.5.1(a)<\/b> so provides, the variation being measured \\\"against the sanctioned provision of Original or Supplementary grants\/appropriations or both taken together.\\\" The percentage tests apply only in the alternative case under clause (b), where the variation in a sub-head does not exceed that amount, the revised limits being \\\"effective for the accounts from the year 2018-19.\\\" That clause covers \\\"all variations irrespective of the percentage under both savings and excesses\\\", so no separate percentage test operates once the money limit is crossed.\"\n  },\n  {\n    \"id\": 1075,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Where the variation in a sub-head does not exceed \u20b9500 lakhs and the variation is an excess, reasons are required in all cases where the excess exceeds:\",\n    \"options\": [\n      \"ten per cent of the total sanctioned provision or \u20b9250 lakhs, whichever is lower\",\n      \"ten per cent of the supplementary provision or \u20b9100 lakhs, whichever is higher\",\n      \"five per cent of the total sanctioned provision or \u20b9100 lakhs, whichever is higher\",\n      \"ten per cent of the total sanctioned provision or \u20b9250 lakhs, whichever is higher\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - ten per cent of the total sanctioned provision or \u20b9250 lakhs, whichever is higher<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.5.1(b)(i)<\/b> so provides, the total sanctioned provision meaning \\\"Original provision if there is no supplementary provision or Supplementary provision (except token supplementary) if there is no Original provision, and Original and Supplementary provision taken together, if both of them exist.\\\" The lower limits apply to savings where a supplementary provision exists. Where the variation is a saving and no supplementary provision exists, the corresponding test is \\\"10% of the original provision or \u20b9250.00 lakhs whichever is higher.\\\"\"\n  },\n  {\n    \"id\": 1076,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding savings in a sub-head where the variation does not exceed \u20b9500 lakhs:<br>1. Where there is no supplementary provision in that sub-head, reasons are required where the savings exceed ten per cent of the original provision or \u20b9250 lakhs, whichever is higher.<br>2. Where there is a supplementary provision, with or without an original provision, reasons are required where the savings exceed ten per cent of the supplementary provision or \u20b9100 lakhs, whichever is higher.<br>3. A token supplementary provision is reckoned for this purpose in the same manner as any other supplementary provision.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.5.1(b)(ii)<\/b> supports the first two limbs. The third limb ignores the express exclusion of a \\\"token supplementary\\\" from the expression 'supplementary provision', both in that clause and in clause (b)(i), so a token supplementary does not shift the test from the original provision to the supplementary one. The exclusion of a token supplementary keeps the test anchored to the original provision, since a token amount carries no real enhancement of the sanctioned provision.\"\n  },\n  {\n    \"id\": 1077,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding the case where the grant or appropriation as a whole has been exceeded:<br>1. The rule covers all cases where the excess has occurred in any of the four segments as a whole.<br>2. In such instances only the sub-heads involving an excess of over \u20b925 lakh each may be picked up.<br>3. Where no individual sub-head involves an excess of over that amount, no sub-head need be included.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.5.1(c)<\/b> supports the first two limbs, the four segments being \\\"Revenue-Voted, Capital-Voted, Revenue- Charged and Capital-Charged.\\\" The third limb reverses the closing direction, since in that event \\\"the sub-heads that mainly account for the overall excess may be included\\\", the criteria in clauses (a) and (b)(i) being also followed. The criteria laid down in clauses (a) and (b)(i) \\\"will also be followed for the purpose\\\", so the ordinary money and percentage tests continue to operate alongside.\"\n  },\n  {\n    \"id\": 1078,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding the recording of reasons for variations:<br>1. Additional sub-heads may be included for explaining variations at any stage of processing of the Appropriation Accounts, including during or after audit or at the stage of condensation.<br>2. Explanations for variations in such additional sub-heads are to be included before the Accounts are signed by the Chief Accounting Authority.<br>3. For this purpose, variation means the variation under Column 4 alone.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Notes (1) and (2) below Para 11.5.1<\/b> support the first two limbs. The third limb narrows the definition, since \\\"variation implies the variations under column 1 (re-appropriation including surrender element only) and column 4 taken together\\\", so the re-appropriation element enters the reckoning alongside the excess or saving. Occasions calling for such additional sub-heads \\\"may occur either during Audit, or after the completion of Audit of the Head wise Accounts, or even at the stage of condensation.\\\"\"\n  },\n  {\n    \"id\": 1079,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding the manner of recording reasons for variations:<br>1. The reasons should be brief, lucid and analytical, and mentioned in the order of their importance.<br>2. Vague observations such as 'due to over estimates' or 'due to less demands' should be avoided.<br>3. Where such vague reasons are furnished, the Principal Accounts Office should itself frame appropriate reasons from the accounts figures.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.5.2<\/b> supports the first two limbs. The third limb substitutes the accounting office for the spending Ministry, whereas the paragraph requires that the \\\"Ministry\/Department shall be requested to elucidate correct and specific reasons.\\\" The vague expressions instanced also include \\\"'based on actual expenditure'\\\" and \\\"'due to less (or more) expenditure'\\\". The vague expressions instanced also include \\\"'based on actual expenditure'\\\" and \\\"'due to less (or more) expenditure'\\\", which convey no analysis of the cause of the variation.\"\n  },\n  {\n    \"id\": 1080,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"The Public Accounts Committee has observed that savings of a specified amount or above are indicative of defective budgeting as well as shortfall in performance in a grant, and has decided that a detailed Explanatory Note in respect of such savings shall be furnished each year. That amount comes to:\",\n    \"options\": [\n      \"\u20b9500 lakh\",\n      \"\u20b9250 lakh\",\n      \"\u20b950 crore\",\n      \"\u20b9100 crore\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - \u20b9100 crore<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.5.3<\/b> records the observation of the Committee of the 10th Lok Sabha \\\"in its 60th Report vide paras 1.22 and 1.24\\\", and the consequent decision that \\\"each year a detailed Explanatory Note in respect of savings of \u20b9100 crores or above shall be furnished by the respective Ministry\/Department, to the Committee.\\\" That decision rests on the Committee's observation that such savings \\\"are indicative of defective budgeting as well as shortfall in performance in a Grant or Appropriation.\\\"\"\n  },\n  {\n    \"id\": 1081,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding the Explanatory Note on savings and excesses:<br>1. It is required for savings of \u20b9100 crore or more and for all excess expenditure.<br>2. It is submitted to audit for vetting, with a copy to the apex accounting office, by the concerned Ministry.<br>3. It is submitted separately after the Headwise Appropriation Accounts of that stage have been finalised.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 11.5.3<\/b> supports the first two limbs. The third limb separates what the provision joins, since the Note requires that \\\"It should be submitted along with the Head wise Appropriation Accounts (of this Stage).\\\" Cases relating to New Service or New Instrument of Service are submitted in the same manner as such explanatory notes. Cases relating to New Service or New Instrument of Service \\\"shall be submitted in the same manner as explanatory notes for excess expenditure\\\" under <b>Note 2 below Para 11.1.2<\/b>.\"\n  },\n  {\n    \"id\": 1082,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Corrections necessitated in the Headwise Appropriation Accounts after their submission to Audit and the apex accounting office, whether arising from reconciliation of expenditure carried out in the Statement of Central Transactions through journal entries or otherwise, are required to be:\",\n    \"options\": [\n      \"incorporated in the condensed Appropriation Accounts without further intimation\",\n      \"carried out only at Stage IV on receipt of intimation from that office\",\n      \"reflected through a fresh Grant Statement issued at Stage I\",\n      \"communicated to Audit and that office in the prescribed Format\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - communicated to Audit and that office in the prescribed Format<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.6.1<\/b> so requires, the Format being that given in an Appendix to the Chapter. Corrections at Stage IV are of a different character, being those carried out by the accounting head \\\"on receipt of intimation from CGA about any additions or alterations etc made in the Audited Head wise Appropriation Accounts\\\" (<b>Para 11.8.1<\/b>). Such corrections arise \\\"whether due to reconciliation of expenditure with departmental authorities and carried out in the SCT through JEs or otherwise.\\\"\"\n  },\n  {\n    \"id\": 1083,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding condensation of the Headwise Appropriation Accounts:<br>1. The audited Accounts of the various grants are condensed by the organisation of the Controller General of Accounts, in the form in which they are required to be printed and presented to Parliament.<br>2. The condensation is done in accordance with the recommendations of the Public Accounts Committee and the changes advised from time to time by the Comptroller and Auditor General.<br>3. Two copies of the condensed accounts are signed by that Controller General and the balance three copies authenticated by an officer of the rank of Joint or Deputy Controller General.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 11.7.1<\/b>, clauses (i) to (iii). Those copies are furnished to the Principal Director of Audit (Finance and Communication), New Delhi, \\\"for obtaining final Audit clearance from the CAG of India, before it is sent for printing.\\\" The norms for preparation of the condensed accounts, as approved by that Committee, are given in an Appendix to the Chapter.\"\n  },\n  {\n    \"id\": 1084,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Where the Controller General of Accounts is not in office on account of tour or leave, two copies of the condensed accounts are signed by the Additional Controller General, and:\",\n    \"options\": [\n      \"the Comptroller and Auditor General is informed of the fact in the forwarding letter\",\n      \"the signature is countersigned on his return before printing\",\n      \"the copies are treated as provisional until re-signed\",\n      \"ex-post-facto approval of the Controller General is obtained in all such cases\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - ex-post-facto approval of the Controller General is obtained in all such cases<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.7.1(iv)<\/b> so provides. The signed diglot copies are separately \\\"countersigned on behalf of the Government by the Secretary to the Govt. of India, Ministry of Finance, Department of Expenditure\\\", the number of such hard bound copies with the title embossed in golden colour being sixteen under clause (v). Sixteen diglot copies hard bound \\\"with the Title embossed in Golden colour\\\" are signed by that Controller General, and countersigned on behalf of the Government by the Secretary, Department of Expenditure.\"\n  },\n  {\n    \"id\": 1085,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding the diglot copies of the condensed Appropriation Accounts:<br>1. Sixteen signed copies, hard bound with the title embossed in golden colour, are signed by the Controller General of Accounts.<br>2. Twelve of the signatory copies, with a certificate that the Hindi version is a true translation of the English version, are furnished to the Principal Director of Audit (Finance and Communication).<br>3. That officer obtains the signature of the Comptroller and Auditor General on the Audit Certificate before the latter submits it to the President through the Ministry of Finance.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 11.7.1<\/b>, clauses (v) and (vi), the translation certificate being given \\\"by the Assistant Director (Official Language).\\\" The copies signed by that Controller General are separately \\\"countersigned on behalf of the Government by the Secretary to the Govt. of India, Ministry of Finance, Department of Expenditure.\\\" Twelve of those copies go to the Principal Director of Audit for obtaining the audit signature, the remaining signed copies being retained for the record.\"\n  },\n  {\n    \"id\": 1086,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding presentation of the condensed Appropriation Accounts to Parliament:<br>1. A certificate is recorded in the forwarding letter that the reconciliation of grant wise and major head wise figures for the Appropriation Accounts has been completed with the major and minor head wise figures of the Finance Accounts.<br>2. On intimation of the date of presentation, twenty-five diglot copies are supplied to each of the Lok Sabha and Rajya Sabha Secretariats.<br>3. After the Accounts are laid on the Table of Parliament, ten diglot copies each are supplied to the Public Accounts Committee and the Press Information Bureau.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.7.1<\/b> supports the first two limbs through clauses (vii) and (viii). The third limb misstates the numbers, since under clause (ix) the Press Information Bureau receives two copies and the Public Accounts Committee five, ten copies each going to the Comptroller and Auditor General and to the Principal Director of Audit (Finance and Communication). The forwarding certificate records that the reconciliation \\\"of Grant wise\/Major Head wise figures for the purpose of Union Govt. Appropriation Accounts (Civil) has been completed with the Major and Minor Head wise figures of the Union Govt. Finance Accounts.\\\"\"\n  },\n  {\n    \"id\": 1087,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"Consider the following statements regarding Stage IV of the Headwise Appropriation Accounts:<br>1. The accounting heads carry out corrections in the audited Accounts on receipt of intimation from the apex accounting office about any additions or alterations made in them.<br>2. Such corrections may be based on the audit comments and are included in the condensed Appropriation Accounts before their final printing and presentation.<br>3. After the corrections are carried out, three copies of the Accounts including the Statement of Recoveries are signed by the Head of the Accounting Organisation.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.8.1<\/b> supports the first two limbs. The third limb names the wrong signatory, since those three copies \\\"will be got signed by the Chief Accounting Authority\\\", while \\\"The Pr. CCA\/CCA\/CA who functions as the Head of the Organization will sign the enclosures.\\\" The corrections \\\"are included in the Condensed Appropriation Accounts before their final printing and presentation\\\", so the printed version reflects the audit comments.\"\n  },\n  {\n    \"id\": 1088,\n    \"chapter\": \"Ch 11: Appropriation Accounts (Civil)\",\n    \"question\": \"The final version of the Detailed Appropriation Accounts furnished to the Principal Audit Officer consists of:\",\n    \"options\": [\n      \"two copies, both signed by the Chief Accounting Authority\",\n      \"three copies, all attested by the Head of the Accounting Organisation concerned\",\n      \"one copy, signed by the Chief Accounting Authority\",\n      \"five copies, one signed by the Chief Accounting Authority and the rest attested\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - five copies, one signed by the Chief Accounting Authority and the rest attested<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 11.8.1<\/b> so provides, the apex accounting office receiving \\\"1 copy (signed by Chief Accounting Authority).\\\" The distribution at this final stage is thus weighted towards the audit side, that Office having already received the account at each of the earlier three stages. The distribution at this final stage is weighted towards the audit side, that Office having already received the account at each of the earlier three stages.\"\n  },\n  {\n    \"id\": 1089,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"The Finance Accounts of the Central Government are described as the audited account of the Union Government presented to Parliament, and are supplemented by:\",\n    \"options\": [\n      \"the Accounts at a Glance brought out each year\",\n      \"the Appropriation Accounts presented separately\",\n      \"the Statement of Central Transactions of each Ministry\",\n      \"the Receipt Budget presented with the annual financial statement\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Appropriation Accounts presented separately<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.1.1<\/b> so provides, those Accounts comprising \\\"the accounts of the Central Government as a whole\\\" and including the transactions of the Civil Ministries, Defence, Railways and the Departments of Posts and Telecommunication. They present the receipts and outflows for the year \\\"together with the financial results disclosed through accounting data and statements.\\\" Those Accounts \\\"include the Revenue and Capital Account, Public Debt account and other liabilities and assets worked out from the balances in the accounts and are presented in the form of various statements.\\\"\"\n  },\n  {\n    \"id\": 1090,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following statements regarding the form of the Finance Accounts:<br>1. Part I presents the summarised statements in respect of Revenue, Capital, Debt, Deposit, Suspense and Remittance transactions and the Contingency Fund.<br>2. Part II has detailed statements in respect of those transactions, along with other related statements.<br>3. Section 'A' of Part II comprises detailed accounts relating to Debt, Deposit, Suspense and Remittances and the Contingency Fund.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.2.1<\/b> supports the first two limbs. The third limb transposes the two sections, since section 'A' \\\"comprises of detailed accounts and statements relating to Receipts and Expenditure on Revenue and Capital accounts\\\", while section 'B' has those \\\"relating to Debt, Deposit, Suspense & Remittances and the Contingency Fund.\\\" Part II is sub-divided into two sections, section 'A' covering receipts and expenditure on Revenue and Capital accounts and section 'B' covering debt, deposit, suspense and remittance transactions and the Contingency Fund.\"\n  },\n  {\n    \"id\": 1091,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Of the basic inputs for compilation of the Finance Accounts, the input available in the records of the Finance Accounts Section itself, rather than received from the accounting authorities, comprises:\",\n    \"options\": [\n      \"the disclosures relating to guarantees and to investments\",\n      \"the progressive figures up to the previous year's end\",\n      \"the Statement of Central Transactions\",\n      \"the Prior Period Adjustments\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the progressive figures up to the previous year's end<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.2.2<\/b> lists six inputs, namely the Statement of Central Transactions, journal entries, prior period adjustments, proforma adjustments, the disclosures relating to guarantees, grants-in-aid, loans and investments, and the progressive figures relating to debt, deposit and remittance heads and capital expenditure. <b>Para 12.2.3<\/b> confines the last of these to the records of that Section. <b>Para 12.2.3<\/b> states that \\\"While the first five inputs mentioned above are received from the various accounting authorities, progressive figures up to the end of previous year are available in the records of Finance Accounts Section.\\\"\"\n  },\n  {\n    \"id\": 1092,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"The circular prescribing the time schedule for preparation and closing of Union Government Accounts is issued before the close of each financial year by:\",\n    \"options\": [\n      \"the Comptroller and Auditor General of India\",\n      \"the Finance Accounts Section of that accounting office\",\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Principal Accounts Office of the Ministry concerned\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Finance Accounts Section of that accounting office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.3.1<\/b> so provides, adding that \\\"Circulars are also issued by this section detailing guidelines relating to the preparation and submission of SCT, Journal Entries and other materials for the Finance Accounts.\\\" The time limit for proposing journal entries is itself fixed by \\\"the yearly circular of Time Schedule and Annual closing of Accounts\\\" (<b>Para 12.3.5<\/b>). The Statement of Central Transactions constitutes \\\"the base material\\\" for the Finance Accounts, being furnished by the Principal Accounts Offices and by the accounting authorities of Posts, Telecommunications, Defence and Railways.\"\n  },\n  {\n    \"id\": 1093,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Material furnished)<\/b><br>A. Statements of Finance Accounts, Statements of Central Transactions and other materials for Civil Ministries<br>B. Statements of Central Transactions and other material for postal transactions<br>C. Statements of Central Transactions and other material for defence transactions<br>D. Statements of Central Transactions and other material for railway transactions<br><b>List-II (Authority)<\/b><br>1. Controller General of Defence Accounts<br>2. Railway Board<br>3. Principal Accounts Offices of the Ministries<br>4. Deputy Director General, Postal Accounts\",\n    \"options\": [\n      \"A-3, B-1, C-4, D-2\",\n      \"A-2, B-4, C-1, D-3\",\n      \"A-3, B-4, C-1, D-2\",\n      \"A-1, B-3, C-4, D-2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Para 12.3.2<\/b> supplies each pairing. The first entry extends beyond the Ministries to \\\"AG and separated Accounts Organizations of Union Territory Administrations\/Governments\\\", and a corresponding entry covers material furnished by the Deputy Director General, Telecommunications. The Statement of Central Transactions is described as constituting \\\"the base material\\\". Material is also furnished by the \\\"Dy. Director General, Telecommunications\\\", so that the accounts of the Union Government as a whole may be compiled from a single set of inputs.\"\n  },\n  {\n    \"id\": 1094,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following statements regarding the Statement of Central Transactions submitted to the apex accounting office:<br>1. The figures of expenditure under the Consolidated Fund of India in it should reconcile with the figures of the Appropriation Accounts prepared subsequently.<br>2. It should include the progressive figures up to the Supplementary-I accounts.<br>3. After its submission, any further correction may be carried out directly by the Principal Accounts Office concerned.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 12.3.4 and 12.3.5<\/b> support the first two limbs. The third limb removes a control, since after submission any further correction \\\"shall only be carried out by proposing a Journal Entry after obtaining the approval of CGA.\\\" The figures in the Statement and in the journal entries \\\"are to be indicated in 'thousands of rupees'.\\\" The figures in the Statement and in the journal entries \\\"are to be indicated in 'thousands of rupees'\\\", and the proposal for a journal entry must carry the justifications for the correction.\"\n  },\n  {\n    \"id\": 1095,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following requirements in respect of a proposal for a journal entry correcting the Statement of Central Transactions:<br>1. It is to be sent up to the time limit specified in the yearly circular on the Time Schedule and Annual closing of Accounts.<br>2. It is to be accompanied by the justifications for the corrections.<br>3. It is to be supported by journal entries in the prescribed Form, duly signed by the Head of the Accounting Organisation.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 12.3.5<\/b>, the Form being CAM-34. The proposal must also be accompanied \\\"with the related corrections to the SCT, for seeking the approval of CGA and including them in the Accounts\\\", so both the entry and its effect on the Statement travel together. Corrections after submission of the Statement \\\"shall only be carried out by proposing a Journal Entry after obtaining the approval of CGA\\\", so the approval and the supporting entry travel together.\"\n  },\n  {\n    \"id\": 1096,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"The material for the statement of receipts, disbursements and balances under debt, deposit and remittance heads is required to be furnished:\",\n    \"options\": [\n      \"in units of rupees\",\n      \"in thousands of rupees\",\n      \"in lakhs of rupees up to two decimals\",\n      \"in crores of rupees up to two decimals\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - in thousands of rupees<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.3.6<\/b> prescribes that unit for the material, which comprises \\\"(a) figures of receipts\/disbursements during the year; and (b) opening\/closing balances under various Debt heads under the Consolidated Fund, Reserve Funds, Deposits and Advances, Suspense and Remittance heads; and the Public Account.\\\" The same unit governs the Statement of Central Transactions and journal entries under <b>Para 12.3.5<\/b>. Proforma corrections in that statement are carried out \\\"as below the line entries and reflected distinctly under a separate line named 'Prior Period Adjustment Account' below the relevant major\/minor head.\\\"\"\n  },\n  {\n    \"id\": 1097,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"The closing balance under a head in the statement of receipts, disbursements and balances is required to be worked out:\",\n    \"options\": [\n      \"after adjusting only those corrections approved by the Comptroller and Auditor General\",\n      \"after taking into account the effect of the Prior Period Adjustment Account\",\n      \"before taking into account any proforma correction of earlier years\",\n      \"after excluding the balances adopted through proforma corrections\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - after taking into account the effect of the Prior Period Adjustment Account<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 12.3.6<\/b> so provides, proforma corrections being carried out \\\"in terms of para 5.15.2 and as below the line entries and reflected distinctly under a separate line named 'Prior Period Adjustment Account' below the relevant major\/minor head.\\\" The device keeps the correction of earlier years visible without disturbing the year's own transactions. Rectification of misclassification relating to earlier years \\\"will be carried out through Prior Period Adjustments as envisaged in para 5.15.3\\\", on detection through reconciliation of balances or otherwise.\"\n  },\n  {\n    \"id\": 1098,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following points to be kept in view while furnishing material for the statement of receipts, disbursements and balances and its subsidiary statements:<br>1. The minor heads indicated under each major head are strictly in accordance with the revised List of Major and Minor Heads of Account.<br>2. The receipts and disbursements against each major or minor head during the year match with the corresponding figures shown in the Statement of Central Transactions.<br>3. The opening balances under debt, deposit, suspense and remittance heads should match with the respective closing balances in the preceding year's statement.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 12.3.7<\/b>, clauses (i), (ii) and (vi). Where rectifications are required on detection through reconciliation of balances or otherwise, \\\"the rectification of misclassification relating to earlier years will be carried out through Prior Period Adjustments as envisaged in para 5.15.3.\\\" It is also to be seen that no outstanding balance normally remains under the minor heads below the suspense major heads at the end of a year, and that adverse balances are explained through footnotes.\"\n  },\n  {\n    \"id\": 1099,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following statements regarding balances outstanding under the suspense heads:<br>1. Figures appearing under the disbursement and closing balance columns under the minor heads below the suspense major heads indicate that certain items or transactions remain outstanding.<br>2. Such outstanding may be on account of non-clearance or adjustment to the final head.<br>3. A small outstanding balance under such minor heads at the end of a year is regarded as normal and need not be explained.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.3.7(iii)<\/b> supports the first two limbs. The third limb reverses its closing direction, that \\\"No Outstanding balance should normally remain under any of the minor heads at the end of a year, and the same should be ensured.\\\" The rule covers the minor heads below \\\"Major Head 8658 to Major Head 8662-Suspense Accounts\\\". Such outstanding may arise \\\"on account of non-clearance or adjustment to the final head\\\", so the disbursement and closing balance columns serve as a signal of unfinished adjustment.\"\n  },\n  {\n    \"id\": 1100,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following requirements while furnishing material for the Finance Accounts statements:<br>1. Where there are debit balances under heads which should normally carry credit balances, or the converse, the reasons for such adverse balances are to be explained fully through footnotes.<br>2. The action taken for liquidation of the adverse balances is also to be indicated.<br>3. Minus figures under the columns relating to receipts or disbursements during the year are normal and need not be explained.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.3.7<\/b> supports the first two limbs through clause (iv). The third limb reverses clause (v), under which \\\"Normally, there should be no minus figures under the columns relating to receipts\/disbursements during the year. In case there are any such minus figures, the full reasons are required to be indicated.\\\" Adverse balances arise where there are \\\"debit balances under the heads against which there should normally be credit balances or vice versa\\\", and both the reasons and the remedial action must be disclosed.\"\n  },\n  {\n    \"id\": 1101,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Where a footnote in a statement of the Finance Accounts of an earlier year was in the form of a promise for further action or a remedial step, the requirement is that:\",\n    \"options\": [\n      \"the matter should be referred to the Comptroller and Auditor General for directions\",\n      \"the action must be taken in the subsequent year, or the reasons indicated\",\n      \"the footnote should be repeated unchanged until the action is complete\",\n      \"the footnote should be dropped once the accounts of that year are closed\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the action must be taken in the subsequent year, or the reasons indicated<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.3.7(vii)<\/b> so requires. The provision prevents a footnote from becoming a standing formula, since the promise made in one year's accounts must either be fulfilled in the next or explained. Under clause (viii), \\\"The totalling will be done for each sector\/sub-sector\/major head at every stage, with the grand total being recorded at the end.\\\" The totalling under clause (viii) \\\"will be done for each sector\/sub-sector\/major head at every stage, with the grand total being recorded at the end.\\\"\"\n  },\n  {\n    \"id\": 1102,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Apart from the certificates to be recorded and the introductory portion, the Finance Accounts contain Statements numbering:\",\n    \"options\": [\n      \"sixteen\",\n      \"seventeen\",\n      \"eighteen\",\n      \"fifteen in number\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - seventeen<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.4<\/b> records that the \\\"Finance Accounts contains 17 Statements in all\\\", Part I containing the summary statements and Part II the detailed accounts and other statements. Part I contains \\\"five summarised statements (Statements No. 1 to 5)\\\", Part II section 'A' seven statements and section 'B' five statements, including Statement No. 14A. Part I contains \\\"five summarised statements (Statements No. 1 to 5)\\\", Part II section 'A' seven statements and section 'B' five statements, including Statement No. 14A.\"\n  },\n  {\n    \"id\": 1103,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Statement No. 1, the Summary of Transactions, includes an Annexure containing Major Head-wise details of:\",\n    \"options\": [\n      \"guarantees given by the Union Government during the year\",\n      \"Taxes and Duties assigned to States\",\n      \"Prior Period Adjustments made during the year\",\n      \"market loans raised in India during the year\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Taxes and Duties assigned to States<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.4.1<\/b> so provides. That Statement, prepared \\\"in crores of Rupees upto two decimal places\\\", shows a summary of all transactions of the Union Government for the current and the previous year, \\\"with the Receipts and Expenditure transactions shown separately total Receipts matching with total Disbursements.\\\" The total Revenue Receipts and Expenditure for the current year are compared with those of the previous year, \\\"the increase in respect of Defence, Railways and Posts is shown as a single figure.\\\"\"\n  },\n  {\n    \"id\": 1104,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following statements regarding the analysis of the transactions of the Ministry of Railways at the end of Statement No. 1:<br>1. It shows the Revenue Receipts and Revenue Expenditure of that Ministry and the net surplus.<br>2. It shows the transfer to the respective Reserve Funds and the distribution of net revenue into dividend for General Revenues if any.<br>3. The write up is vetted by the Comptroller and Auditor General before incorporation in the Statement.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.4.1<\/b> supports the first two limbs. The third limb names the wrong authority, since \\\"This write up is vetted by the Ministry of Railways before incorporating in the Statement.\\\" In the comparison of revenue figures, the increase in respect of Defence, Railways and Posts is shown as a single figure. At the end of that Statement the transactions of that Ministry are analysed, \\\"showing their Revenue Receipts and Revenue Expenditure, the net surplus, transfer to the respective Reserve Funds.\\\"\"\n  },\n  {\n    \"id\": 1105,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Of the three parts of Statement No. 2, the Summary of Debt Position, the part which contains the debt position at the commencement of the year, the receipts and repayments during the year and the net increase bears the heading:\",\n    \"options\": [\n      \"the Summary of Balances part\",\n      \"the Statement of Borrowings\",\n      \"Other Obligations\",\n      \"Service of Debt\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Statement of Borrowings<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.4.2(i)<\/b> so provides, that part relating \\\"to Public Debt and the liabilities on Small Savings, Provident Funds, etc.\\\" The components of market loans raised during the year are also shown separately in it, \\\"as well as the total outstanding liability of the Central Government.\\\" The Statement is prepared in crores of rupees up to two decimals. The other two parts are \\\"Other Obligations\\\", covering Reserve Funds and Deposits both bearing and not bearing interest, and \\\"Service of Debt\\\", comparing the interest transactions of the current and previous years.\"\n  },\n  {\n    \"id\": 1106,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"The part of Statement No. 2 headed 'Other Obligations' contains information corresponding to that in the Statement of Borrowings, in respect of:\",\n    \"options\": [\n      \"loans and advances made by the Union Government to State Governments\",\n      \"Reserve Funds and Deposits, bearing and not bearing interest separately\",\n      \"market loans raised during the year and the total outstanding liability\",\n      \"interest paid on Public Debt, Small Savings and Provident Funds\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Reserve Funds and Deposits, bearing and not bearing interest separately<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.4.2(ii)<\/b> so provides. The components of market loans raised during the year, and the total outstanding liability of the Central Government, are shown in the Statement of Borrowings under clause (i), while total interest paid is dealt with in the part on Service of Debt under clause (iii). The Statement of Borrowings under clause (i) shows the components of market loans raised during the year \\\"as well as the total outstanding liability of the Central Government.\\\"\"\n  },\n  {\n    \"id\": 1107,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"In the part of Statement No. 2 dealing with Service of Debt, the total expenditure on interest and the net amount of interest charges are also shown in terms of:\",\n    \"options\": [\n      \"percentage to the total capital expenditure\",\n      \"percentage to the total revenue receipts\",\n      \"percentage to the total outstanding liability of Government\",\n      \"percentage to the gross domestic product\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - percentage to the total revenue receipts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.4.2(iii)<\/b> so provides, the net amount being arrived at after adjustment of interest received on loans to State and Union Territory Governments, interest received from investment of cash balances and other items, and interest from departmental commercial undertakings and public sector undertakings. \\\"A footnote showing the amount of Dividend received on investments in the commercial undertakings is also incorporated.\\\" The comparison is made between \\\"transactions of the current year and the previous year\\\" in relation to total interest paid by Government on Public Debt, Small Savings and Provident Funds, Reserve Funds and other obligations.\"\n  },\n  {\n    \"id\": 1108,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"The details under Loans and Advances made by the Union Government are disclosed in Statement No. 3 as per:\",\n    \"options\": [\n      \"Indian Government Accounting Standard 2\",\n      \"Indian Government Accounting Standard 4\",\n      \"Indian Government Accounting Standard 3\",\n      \"Indian Government Accounting Standard 1\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Indian Government Accounting Standard 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.4.3<\/b> requires disclosure \\\"as per the Indian Government Accounting Standard (IGAS) 3 on 'Loans and Advances' made by Governments\\\", covering the summary of such loans showing loanee group-wise details, the summary showing sector-wise details, and \\\"the summary of repayments in arrears from State\/UT Governments and other loanee entities.\\\" The Notes to that Statement cover loans granted to cover gaps in the resources of States, write-offs pursuant to Finance Commission recommendations, Ways and Means Advances and loans sanctioned as \\\"loan in perpetuity\\\".\"\n  },\n  {\n    \"id\": 1109,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Loans paid to State Governments during the year for clearance or avoidance of overdrafts from the Reserve Bank are disclosed in the Notes to Statement No. 3 as:\",\n    \"options\": [\n      \"loans sanctioned as loan in perpetuity\",\n      \"repayments written off on the recommendations of the Finance Commission\",\n      \"Ways and Means Advances\",\n      \"loans granted to cover gaps in resources\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Ways and Means Advances<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.4.3<\/b>, Note 3, records the balance at the beginning of the year of such advances \\\"sanctioned to State Governments as Ways and Means Advances\\\", the amount paid \\\"for clearance\/avoidance of overdrafts from the RBI\\\", the amount repaid during the year and the resulting balance. Note 2 separately covers repayments written off \\\"In pursuance of the recommendations of the 13th Finance Commission\\\".\"\n  },\n  {\n    \"id\": 1110,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following statements regarding guarantees given by the Union Government as disclosed in Statement No. 4:<br>1. Guarantees are given on behalf of public sector undertakings, banks and other institutions for repayment of their borrowings and payment of interest, and for payment against supplies of materials on credit.<br>2. Such guarantees constitute contingent liabilities that have to be discharged from the Consolidated Fund of India in case of default by the beneficiaries.<br>3. The new format for disclosing guarantees, introduced as required by the fiscal responsibility Rules, applies to the Finance Accounts from the year 2011-12.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.4.4.1<\/b> supports the first two limbs. The third limb shifts the year, since the new format \\\"has been introduced in the Finance Accounts for the year starting from 2004-05.\\\" The year 2011-12 belongs to a different disclosure, the Accounting Standard on grants-in-aid introduced as a disclosure to Statement No. 9 (<b>Para 12.5.4.2<\/b>). The maximum amount of guarantee for which Government had entered into agreements, and the sums guaranteed outstanding at the end of the year, are mentioned in crores of rupees.\"\n  },\n  {\n    \"id\": 1111,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following statements regarding the information provided in Statement No. 4:<br>1. It is provided in two parts, namely class wise information on guarantees given by the Union Government, and disclosure requirements under the relevant Accounting Standard.<br>2. The second of those parts is further furnished as sector wise disclosures and additional disclosures.<br>3. The sector wise disclosures contain information in respect of guarantees under six sectors.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.4.4.2<\/b> supports the first two limbs. The third limb transposes two figures, since the sector wise disclosures cover eight sectors, namely Power, Co-operative, Irrigation, Road and Transport, State financial Corporations, Urban Development and Housing, Other Infrastructure and Any Other. It is the class wise details under <b>Para 12.4.4.1<\/b> that run to six different classes. The class wise details under <b>Para 12.4.4.1<\/b> are given \\\"under 6 different classes\\\", the maximum amount of guarantee and the sums guaranteed outstanding at the end of the year being mentioned in crores of rupees.\"\n  },\n  {\n    \"id\": 1112,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Statement)<\/b><br>A. Statement No. 6<br>B. Statement No. 7<br>C. Statement No. 11<br>D. Statement No. 16<br><b>List-II (Subject)<\/b><br>1. Investments of the Union Government in statutory corporations and companies<br>2. Position of the National Small Savings Fund<br>3. Percentage distribution of Revenue Receipts and Revenue Expenditure<br>4. Distribution between Charged and Voted expenditure\",\n    \"options\": [\n      \"A-1, B-3, C-4, D-2\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-2, B-4, C-1, D-3\",\n      \"A-3, B-4, C-1, D-2\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 12.5.1, 12.5.2, 12.5.6 and 12.6.5<\/b> supply the four subjects. The first two are prepared respectively \\\"in crores of rupees upto two decimal places\\\" and \\\"in thousands of Rupees\\\", the third carries \\\"full details of investments made by the Government\\\" up to the end of the year, and the last depicts \\\"the minor head-wise details of balances under National Small Savings Fund\\\".\"\n  },\n  {\n    \"id\": 1113,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Under the Indian Government Accounts book-keeping system, the amounts booked under receipts and expenditure heads in the Revenue and Capital Account, and those under the heads for Inter-State Settlement, Appropriation to the Contingency Fund and Miscellaneous Government Account, are closed to a head named:\",\n    \"options\": [\n      \"Miscellaneous Government Account\",\n      \"Prior Period Adjustment Account\",\n      \"the Government Account head\",\n      \"Cash Balance\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Government Account head<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.4.5<\/b> so provides, adding that \\\"The balances under this head represent the cumulative result of all such transactions.\\\" The closing cash balance at the end of the year \\\"can be worked out and proved by adding the balances under 'Government Account' and those under Debt, Deposit, Suspense and Remittance heads and the Contingency Fund.\\\" The closing cash balance \\\"can be worked out and proved by adding the balances under 'Government Account' and those under Debt, Deposit, Suspense and Remittance heads and the Contingency Fund.\\\"\"\n  },\n  {\n    \"id\": 1114,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following statements regarding Statement No. 5, the Summary of Balances:<br>1. It is prepared in crores of rupees up to two decimal places.<br>2. It has three parts, showing the balances at the end of the year under the various sectors of account, the total debit balances being equal to the credit balances.<br>3. It shows the sector-wise details of Prior Period Adjustments made in the account, along with the debit and credit totals of those Adjustments.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.4.5<\/b> supports the second and third limbs. The first limb misstates the unit, since \\\"This statement is prepared in thousands of Rupees.\\\" It also brings out \\\"The significance of 'Government Account' head and the closing balance under it\\\" and the debit or credit balance as on the 31st March for each sector of the account. It also brings out \\\"The significance of 'Government Account' head and the closing balance under it\\\" and the debit or credit balance as on the 31st March for each sector of the account.\"\n  },\n  {\n    \"id\": 1115,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"The details of Prior Period Adjustments, and their impact on capital expenditure where capital expenditure heads are involved, are required to be disclosed in the Finance Accounts in terms of an Accounting Standard applicable to financial statements for the period commencing from:\",\n    \"options\": [\n      \"the 1st April, 2004\",\n      \"the 1st April, 2021\",\n      \"the 1st April, 2023\",\n      \"the 1st April, 2011\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the 1st April, 2023<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 12.4.5<\/b> so provides, the Standard being \\\"Indian Government Accounting Standard (IGAS) 4-Prior Period Adjustments.\\\" The years named in the traps belong to other disclosures, 2011-12 to the Standard on grants-in-aid and 2004-05 to the format for disclosing guarantees under the fiscal responsibility Rules. The disclosure covers \\\"The details of Prior Period Adjustments and impact of Prior Period Adjustments involving Capital expenditure Heads, if any, on Capital expenditure.\\\"\"\n  },\n  {\n    \"id\": 1116,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Section A of Part II of the Finance Accounts, dealing with Receipts and Expenditure, contains statements numbering:\",\n    \"options\": [\n      \"six\",\n      \"eight\",\n      \"seven\",\n      \"five in number\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - seven<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.5<\/b> records that this part \\\"contains seven statements: Statements 6 to 12.\\\" Section B, dealing with Debt, Deposit, Remittances and the Contingency Fund, \\\"contains five statements i.e. Statement Nos. 13, 14, 14A, 15 & 16\\\" under <b>Para 12.6<\/b>, while Part I contains the five summarised Statements Nos. 1 to 5. Part I contains the five summarised statements, section 'A' of Part II the seven statements dealing with receipts and expenditure, and section 'B' the five statements dealing with debt, deposits, remittances and the Contingency Fund.\"\n  },\n  {\n    \"id\": 1117,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following statements regarding Statement No. 6, showing the percentage distribution of Revenue Receipts and Revenue Expenditure for the year:<br>1. It is prepared in crores of rupees up to two decimal places.<br>2. The information is furnished in three columns.<br>3. In the first half of the statement the components of Revenue Expenditure are depicted, and in the second half those of Revenue Receipts.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.5.1<\/b> supports the first two limbs. The third limb reverses the order, since \\\"In the first half of the statement, the total Revenue Receipts is depicted component wise along with the percentage against the total Revenue Receipts. In the second half the various components of Revenue Expenditure are similarly depicted.\\\" The information in that Statement \\\"is furnished in three columns\\\", each component of receipts and of expenditure being shown with its percentage against the corresponding total.\"\n  },\n  {\n    \"id\": 1118,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following information contained in Statement No. 7, showing the distribution between Charged and Voted expenditure:<br>1. The distribution of the expenditure under the Consolidated Fund<br>2. The breakup of disbursement under Public Debt, Loans and Advances, Inter-State Settlement and Transfer to the Contingency Fund<br>3. The distribution of receipts under the Public Account between charged and voted<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.5.2<\/b> supports the first two limbs, the Statement being \\\"prepared in thousands of Rupees\\\" and depicting \\\"in a nutshell, the distribution of total expenditure between Charged and Voted expenditure.\\\" The third limb misapplies the distinction, which attaches to expenditure from the Consolidated Fund and not to receipts under the Public Account. That Statement depicts \\\"in a nutshell, the distribution of total expenditure between Charged and Voted expenditure\\\", and is prepared in thousands of rupees.\"\n  },\n  {\n    \"id\": 1119,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"In Statement No. 8, the Detailed Account of Revenue Receipts and Capital Receipts by Minor Heads, the reasons for minus transactions at minor head levels are required to be:\",\n    \"options\": [\n      \"omitted, minus transactions being normal at that level\",\n      \"explained in an annexure added at the end of the Statement\",\n      \"recorded as footnotes, except for those under deduct heads\",\n      \"shown in a separate column against each such minor head\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - recorded as footnotes, except for those under deduct heads<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.5.3<\/b> so provides, the Statement being \\\"prepared in thousand of rupees\\\" and showing the totals at the sub-major, major head and sector levels, the total Revenue Receipts, the Capital Receipts and their total. The same treatment applies on the expenditure side under <b>Para 12.5.4.1<\/b>. The Statement shows \\\"The totals at the Sub-Major, Major head, and Sector levels\\\", the total Revenue Receipts, the Capital Receipts and the total of Revenue and Capital Receipts.\"\n  },\n  {\n    \"id\": 1120,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"In Statement No. 9, the Detailed Account of Revenue Expenditure by Minor Head and Capital Expenditure by Major Head, the charged component of expenditure is shown:\",\n    \"options\": [\n      \"in a footnote at the relevant page\",\n      \"in an Appendix to the Statement\",\n      \"in italic type\",\n      \"in a separate column\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - in italic type<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.5.4.1<\/b> provides that the breakup of expenditure into charged and voted components is shown \\\"with the charged expenditure shown in italics.\\\" The Statement depicts \\\"the details of Revenue expenditure by minor heads and Capital expenditure by major heads\\\", and is prepared in thousands of rupees, reasons for minus expenditure being recorded as footnotes. That Statement \\\"depicts the details of Revenue expenditure by minor heads and Capital expenditure by major heads\\\", and is prepared in thousands of rupees, reasons for minus expenditure being recorded as footnotes.\"\n  },\n  {\n    \"id\": 1121,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following statements regarding the Accounting Standard on accounting and classification of grants-in-aid, introduced as a disclosure to Statement No. 9:<br>1. It was introduced in the Finance Accounts for the year starting from 2011-12.<br>2. It depicts the total funds released as grants-in-aid and the funds allocated for creation of capital assets out of the total funds released during the financial year.<br>3. Grants-in-aid given in kind are excluded from the disclosure.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.5.4.2<\/b> supports the first two limbs, the Standard being introduced by the notification of 19 May, 2011. The third limb reverses the express requirement that \\\"Grants-in-aid in kind shall also be disclosed in quantitative terms.\\\" The statement is \\\"prepared in lakhs of Rupees up to two decimals.\\\" The disclosure \\\"depicts total funds released as Grants-in-aid and funds allocated for creation of capital assets out of the total funds released during the financial year.\\\"\"\n  },\n  {\n    \"id\": 1122,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following statements regarding Statement No. 10, the Statement of Expenditure on Capital Account during and up to the end of the year:<br>1. The expenditure is depicted minor head wise.<br>2. Because progressive figures are not available at minor head levels, the figures for certain major heads are shown at sub-major head or major head level.<br>3. A separate annexure indicates the minor head wise details of expenditure incurred during the year under those major heads.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 12.5.5<\/b>, the exceptions being at \\\"sub major head level for major head 4076 and at the major head levels for major heads 5002 and 5003.\\\" The Statement is prepared in thousands of rupees, and \\\"Any PPA that affects the investment is suitably explained in the footnote.\\\" The Statement is prepared in thousands of rupees, and \\\"Any PPA that affects the investment is suitably explained in the footnote.\\\"\"\n  },\n  {\n    \"id\": 1123,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following statements regarding Statement No. 11, showing the investments of the Union Government:<br>1. It contains full details of investments in statutory corporations, Government companies, other joint stock companies, co-operative banks and societies up to the end of the year.<br>2. Enterprises under construction or expansion are included in Part I, while those already in operation are covered in Part II.<br>3. Where no dividend is received during the year, the fact is omitted from the statement.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.5.6<\/b> supports the first two limbs. The third limb reverses the requirement that \\\"Dividend received during the year is mentioned in column (9) of the statement, and if no dividend is received, the reasons thereof are recorded in the remarks column.\\\" Any Prior Period Adjustment affecting the investment \\\"is suitably explained in the footnote.\\\" Enterprises \\\"under construction\/expansion are included in Part I of the statement while the enterprises already in operation are covered in Part II of the statement.\\\"\"\n  },\n  {\n    \"id\": 1124,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following statements regarding Statement No. 12, showing capital and other expenditure outside the Revenue Account and the sources from which funds were provided:<br>1. The first part indicates the expenditure on Capital account and on Loans and Advances, while the second indicates the sources of funds for that expenditure.<br>2. The net provision of funds for the current year should be equal to the total capital and loan expenditure during the current year.<br>3. Figures in respect of investment heads are included within the concerned sectors and are not shown separately.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.5.7<\/b> supports the first two limbs. The third limb reverses the closing words, since \\\"Figures in respect of investment heads are shown separately and are not included in the concerned sectors.\\\" The equality of the net provision with the expenditure is what enables the sources of funds to be proved against the outlay. The equality of the net provision with the expenditure is what enables the sources of funds to be proved against the outlay for the year.\"\n  },\n  {\n    \"id\": 1125,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"In Statement No. 13, the heads of the Consolidated Fund shown at the beginning carry no opening and closing balances, because:\",\n    \"options\": [\n      \"the balances under them are carried to the Contingency Fund\",\n      \"the balances are shown instead in the Summary of Balances\",\n      \"those heads stand closed to Government Account\",\n      \"those heads fall outside the Public Account\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - those heads stand closed to Government Account<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.6.1<\/b> so explains, the receipts and disbursements under Revenue and Capital account being \\\"shown in respective columns. As these heads are closed to Government Account, there are no opening and closing balances of these heads.\\\" The Statement also carries the summary of Public Debt, Loans and Advances, Inter-state settlement and Transfer to the Contingency Fund. That Statement also carries \\\"Minor head wise details of the major head 8999 Cash Balance under the 'Sector N Cash Balance'\\\", with a footnote comparing the closing balance with that reported by the Reserve Bank.\"\n  },\n  {\n    \"id\": 1126,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"In Statement No. 13, the details of transactions and balances under the Public Account are given for every minor head with sub-sector-wise breakup, excluding:\",\n    \"options\": [\n      \"the sector relating to Suspense and Miscellaneous heads\",\n      \"the sector relating to Remittances\",\n      \"the sector relating to Small Savings and Provident Funds\",\n      \"the sector relating to Reserve Funds\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the sector relating to Small Savings and Provident Funds<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.6.1<\/b> so provides, that sector being covered instead in Statement No. 14, which depicts minor head wise details under \\\"State Provident Fund\\\", \\\"Other Accounts\\\" and \\\"Post Office Insurance Fund below the Sector I Small Savings, Provident Funds etc. except heads under NSSF (8001-8008)\\\" (<b>Para 12.6.2<\/b>). Aggregate totals in Statement No. 13 are made at sub-major head, major head, sub-sector and sector levels.\"\n  },\n  {\n    \"id\": 1127,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following statements regarding the Major Head for Cash Balance as depicted in Statement No. 13:<br>1. Minor head wise details of that Major Head are shown under the Sector for Cash Balance.<br>2. The opening balance under that Major Head is equal to the figure under the column for receipts, while the closing balance equals the figure under the column for disbursements.<br>3. A footnote compares the closing balance under the head for balance with the Reserve Bank in that statement with the closing balance as reported by the Central Accounts Section of that Bank.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 12.6.1<\/b>, the Major Head being \\\"8999 Cash Balance\\\" under \\\"Sector N Cash Balance\\\" and the sub-head being \\\"8999 \u2013 102 Balance with Reserve Bank.\\\" The footnote comparison provides an external check on the cash balance shown in the accounts of the Union Government. Aggregate totals in that Statement \\\"are made at all levels viz. sub \u2013 major head, major head, sub \u2013 sector and sector levels\\\", the total for the Public Account being also depicted.\"\n  },\n  {\n    \"id\": 1128,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Statement No. 14, the Statement of Debt and other interest-bearing obligations of Government, depicts minor head wise details under the Sector for Small Savings and Provident Funds, but excludes:\",\n    \"options\": [\n      \"the State Provident Fund\",\n      \"the heads relating to the External Debt\",\n      \"the heads under that Savings Fund\",\n      \"the Post Office Insurance Fund\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the heads under that Savings Fund<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.6.2<\/b> so provides, the exclusion being of \\\"heads under NSSF (8001-8008)\\\", which are dealt with separately in Statement No. 16. That Statement otherwise covers the Sector for Public Debt including Internal Debt and External Debt, the State Provident Fund, Other Accounts and the Post Office Insurance Fund. A statement showing details of foreign loans in foreign currencies and rupees, and the exchange rate adopted as on the 31st March, is appended to that Statement and furnished by the Controller of Aid Accounts and Audit.\"\n  },\n  {\n    \"id\": 1129,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"The statement showing details of foreign loans in foreign currencies and rupees, together with the exchange rate adopted as on the 31st March of the year, which is appended to Statement No. 14, is furnished by:\",\n    \"options\": [\n      \"the Reserve Bank of India, Central Accounts Section\",\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Principal Accounts Office of the Department of Economic Affairs\",\n      \"the Controller of Aid Accounts and Audit alone\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Controller of Aid Accounts and Audit alone<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.6.2(2)<\/b> so provides, the details being given \\\"in foreign Currencies\/Rupees in Crores and the exchange rate adopted (as on 31st March of the year).\\\" That Statement itself depicts the minor head wise details under the Sector for Public Debt, which includes both Internal Debt and External Debt. That Statement itself depicts the minor head wise details under \\\"Sector E-Public Debt which includes Internal Debt and External Debt\\\", besides the provident fund and insurance fund heads.\"\n  },\n  {\n    \"id\": 1130,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following statements regarding Statement No. 14A, showing details of market loans raised in India and securities issued to international financial institutions:<br>1. It supplements Statement No. 14, furnishing details of each loan even below the minor head level.<br>2. Head wise details of loans shown at minor head level in Statement No. 14 are furnished in it.<br>3. The details are compiled by the Finance Accounts Section from the Statements of Central Transactions already received.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.6.3<\/b> supports the first two limbs, the details being furnished \\\"under major head '6001'.\\\" The third limb misstates the source, since that information \\\"is obtained separately from the concerned department(s) and incorporated.\\\" The Statement is prepared in thousands of rupees. The details are furnished \\\"under major head '6001', even below the minor head level\\\", the Statement being prepared in thousands of rupees.\"\n  },\n  {\n    \"id\": 1131,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Section 2 of Statement No. 15 gives, for each State or Union Territory Government, the amount of arrears at the close of the year, the total loans outstanding at that date, and:\",\n    \"options\": [\n      \"the rate of interest applicable to the loans in arrear\",\n      \"the moratorium period allowed on each such loan\",\n      \"the date on which the loan was originally sanctioned\",\n      \"the earliest period to which those arrears relate\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the earliest period to which those arrears relate<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.6.4<\/b> so provides, the amount of arrears being shown with \\\"principal amount in arrear, interest amount in arrear and their total\\\" separately. Section 1 gives the major and minor head wise details of loans, and Section 3 gives \\\"The same details, as in section 2\\\" for each loanee entity or institution. Section 1 gives the balance of loans at the commencement of the year, the amounts paid and repaid, the write off, the closing balance, the net addition or decrease and the interest credited for each minor head.\"\n  },\n  {\n    \"id\": 1132,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following particulars of fresh loans and advances made during the year, furnished as additional disclosures in Statement No. 15:<br>1. The number of fresh loans given to each loanee entity and the total amount of such loans<br>2. The rate of interest for each fresh loan and the moratorium period, if any<br>3. Cases of loans sanctioned as loan in perpetuity, and of loans where the terms and conditions were not settled<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 12.6.4<\/b>. A further disclosure covers \\\"Cases of fresh loans and advances made during the year to loanee entities from whom repayment of earlier loans in arrears.\\\" The Statement \\\"is prepared in lakhs of Rupees up to two decimals in the proforma prescribed in IGAS 3.\\\" The disclosure also covers \\\"Details of loans sanctioned by the Government where the term and conditions of the loans were not settled\\\", and cases of fresh loans to entities already in arrears.\"\n  },\n  {\n    \"id\": 1133,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"For fresh loans given to Government servants during the year, the additional disclosures in Statement No. 15 furnish the details:\",\n    \"options\": [\n      \"separately for each individual Government servant\",\n      \"in a single consolidated figure for all such loans\",\n      \"only where the loan carries a moratorium period\",\n      \"separately for each class of such loans\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - separately for each class of such loans<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.6.4<\/b> so provides, the details for other borrowers being \\\"given for each State\/UT\/Foreign Government separately and also for each loanee entity\/institution.\\\" Section 3 of the same Statement gives, for each loanee entity or institution, the same particulars of repayments in arrears as are given for States and Union Territories in Section 2. For other borrowers the details are \\\"given for each State\/UT\/Foreign Government separately and also for each loanee entity\/institution\\\", covering the number, amount, rate of interest and moratorium period.\"\n  },\n  {\n    \"id\": 1134,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Statement No. 16, showing the position of the National Small Savings Fund, depicts the minor head-wise details of balances under that Fund, which include:\",\n    \"options\": [\n      \"the Post Office Insurance Fund and the State Provident Fund\",\n      \"market loans raised in India during the year\",\n      \"investments of the Union Government in statutory corporations\",\n      \"savings deposits and savings certificates as well\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - savings deposits and savings certificates as well<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.6.5<\/b> so provides, two Appendices being added at the end of the Statement showing \\\"the details of Income & Expenditure of National Small Savings Fund\\\" and \\\"State-wise details of investments made by Government of India in Special State Government Securities and undertaking wise detail of investment under other instruments.\\\" The heads under that Fund are expressly excluded from Statement No. 14, which covers the Sector for Small Savings and Provident Funds \\\"except heads under NSSF (8001-8008).\\\"\"\n  },\n  {\n    \"id\": 1135,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Arrange the following steps in the correct order in the certification and presentation of the Finance Accounts:<br>1. Recording of a certificate on the Finance Accounts by the Controller General of Accounts<br>2. Countersignature by the Secretary (Expenditure), Ministry of Finance<br>3. Recording of the audit certificate by the Comptroller and Auditor General of India<br>4. Presentation by that authority to Government for placing before Parliament\",\n    \"options\": [\n      \"1 - 3 - 2 - 4\",\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.7.1<\/b> fixes the sequence, providing that after preparation of the Finance Accounts along with the statements \\\"a certificate is recorded on Finance Accounts by the CGA, which is countersigned by the Secretary Expenditure, Ministry of Finance. The Comptroller and Auditor General of India thereafter records the audit certificate and presents it to Government, for placing before the Parliament.\\\" The certification thus passes through the executive accounting authority, the Ministry of Finance and the statutory audit authority in turn before the Accounts reach Parliament.\"\n  },\n  {\n    \"id\": 1136,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"Consider the following statements regarding supply of the Finance Accounts:<br>1. After obtaining the approval of the President, copies of the publication are supplied to the Budget Division in the Ministry of Finance and to the Parliament Secretariat in advance.<br>2. Those copies are supplied with the clear stipulation that they are to be treated as 'Secret' until their presentation to Parliament.<br>3. The updated distribution list of the publication is kept in the Budget Division of the Ministry of Finance.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 12.8.1 and 12.8.3<\/b> support the first two limbs. The third limb names the wrong custodian, since \\\"The updated distribution list of the publication including the changes ordered from time to time, is kept in the office of CGA.\\\" The advance supply is for presentation to the Lok Sabha and the Rajya Sabha. The advance supply is made \\\"for their presentation to the Lok Sabha and Rajya Sabha\\\", the restriction on circulation falling away only once the Accounts are laid.\"\n  },\n  {\n    \"id\": 1137,\n    \"chapter\": \"Ch 12: Finance Accounts\",\n    \"question\": \"After the Finance Accounts have been laid on the Table of Parliament, they are additionally required to be:\",\n    \"options\": [\n      \"circulated to all Principal Accounts Offices in printed form\",\n      \"forwarded to the Public Accounts Committee for examination\",\n      \"published as an annexure to the Receipt Budget of the following year\",\n      \"uploaded on the website of that accounting authority\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - uploaded on the website of that accounting authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 12.8.2<\/b> so provides. Until presentation the copies supplied in advance to the Budget Division and the Parliament Secretariat carry \\\"the clear stipulation that they are to be treated as 'Secret', until their presentation to the Parliament\\\", so the restriction on circulation falls away only once the Accounts are laid. Until presentation the copies supplied in advance carry \\\"the clear stipulation that they are to be treated as 'Secret', until their presentation to the Parliament.\\\"\"\n  },\n  {\n    \"id\": 1138,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Besides the Reserve Bank of India Act, the Negotiable Instruments Act and the Payment and Settlement Systems Act, the processes of bank reconciliation conform to:\",\n    \"options\": [\n      \"the Banker's Books Evidence Act, 1891\",\n      \"the Government Securities Act, 2006\",\n      \"the Public Financial Management Act\",\n      \"the Information Technology Act, 2000\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Information Technology Act, 2000<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.1.2<\/b> names those four statutes together with \\\"various rules notified thereafter for all these acts.\\\" Guidelines issued from time to time by the Reserve Bank and the apex accounting office on the handling of government transactions by banks \\\"shall be applicable in addition to the provisions outlined in this chapter.\\\" The Reserve Bank and the apex accounting office also \\\"issue guidelines from time to time on the handling of government transactions by the banks and they shall be applicable in addition to the provisions outlined in this chapter.\\\"\"\n  },\n  {\n    \"id\": 1139,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"The Pay and Accounts Officer executes payments through the Inter Accountal Adjustment Advice account and the Inter Governmental Adjustment advice account maintained at:\",\n    \"options\": [\n      \"the Focal Point Branch of the accredited bank\",\n      \"the electronic Focal Point Branch\",\n      \"the Central Accounts Section of the accredited bank\",\n      \"the Reserve Bank of India itself\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Reserve Bank of India itself<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.1.3<\/b> provides that such an officer executes payments \\\"vide various instruments and drawing accounts such as cheque payment account and electronic payment account at the accredited bank or Inter Accountal Adjustment Advice (IAAA) account and Inter Governmental Adjustment (IGA) advice account at RBI, as the case may be.\\\" The financial transactions take place \\\"either at the branches of the RBI or the accredited Banks\\\".\"\n  },\n  {\n    \"id\": 1140,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"The common interface platform between the Pay and Accounts Office and the bank, operated under different assigned roles of the stakeholders involved, comprises:\",\n    \"options\": [\n      \"the Bharatkosh portal\",\n      \"the electronic Kuber platform of the Reserve Bank\",\n      \"the Departmentalised Ministries' Account\",\n      \"the Public Financial Management System platform\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Public Financial Management System platform<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.1.4<\/b> so provides, the banks having \\\"designated FPBs and e-FPBs for reporting back on the government transactions within stipulated timeframe, for both physical as well as electronic transactions.\\\" The receipt and expenditure transactions, including revenue transactions of the two Central Boards, \\\"are consolidated in the Government accounts electronically (through PFMS).\\\" The receipt and expenditure transactions, including revenue transactions of the two Central Boards, \\\"are consolidated in the Government accounts electronically (through PFMS).\\\"\"\n  },\n  {\n    \"id\": 1141,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding reconciliation of the cash balance of the Government of India:<br>1. The data of the Reserve Bank of India is confined to transactions at its own branches in the Regional Offices.<br>2. The effect on that cash balance of transactions made through the banking channels is reflected at the Central Accounts Section of the Reserve Bank at Nagpur.<br>3. The reconciliation is done between the accounting information worked out by the apex accounting office and the cash balance worked out by that Bank.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.1.4<\/b> supports the second and third limbs. The first limb narrows the coverage, since that data \\\"includes information received from RBI's own branches in Regional Offices and various accredited banks who settle the agency transactions done by those banks with RBI.\\\" That Bank's data \\\"includes information received from RBI's own branches in Regional Offices and various accredited banks who settle the agency transactions done by those banks with RBI.\\\"\"\n  },\n  {\n    \"id\": 1142,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Among the reasons for which bank reconciliation is necessary is the need to ensure that the settlement effected by the authorised banks with the Reserve Bank through the put through:\",\n    \"options\": [\n      \"is supported by a certificate of the Principal Accounts Office\",\n      \"is within time limits and free of double or excess adjustment\",\n      \"is confined to transactions of the current financial year\",\n      \"is confirmed by the Comptroller and Auditor General\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - is within time limits and free of double or excess adjustment<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.1.5(d)<\/b> requires it to be seen that such settlement \\\"is done: within permitted time limits; for the correct amount; includes only the actual transactions of Government for both payments and receipts arising at the banks; and there is no double\/excess or less adjustment for these transactions.\\\" The other reasons cover mistakes in working out the cash balance and the correctness of payments and receipts.\"\n  },\n  {\n    \"id\": 1143,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"The Minor Heads for Public Sector Bank Suspense and Other Nominated Banks Suspense below the Major Head for Suspense Accounts exhibit the difference between:\",\n    \"options\": [\n      \"the amounts reported by the dealing branches and those consolidated by the Focal Point Branch\",\n      \"the transactions in those banks in Government Accounts and the amounts adjusted\",\n      \"the amounts in the Date-wise Monthly Statement and in the daily Main Scrolls\",\n      \"the amounts booked under the head for Cheques and Bills and the amounts of cheques actually encashed\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the transactions in those banks in Government Accounts and the amounts adjusted<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.1.6<\/b> so provides, the adjustment by that Section being made \\\"on the basis of advices received from the link branches of Public\/Private Sector Banks.\\\" The progressive balances on the credit and debit sides represent respectively the payments and receipts handled by the accredited bank for which settlement remains to be effected or clearances are pending. The balances on the credit and debit sides represent respectively the payments and receipts of the Ministry handled by its accredited bank for which settlement remains to be effected or clearances are pending.\"\n  },\n  {\n    \"id\": 1144,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following circumstances which the progressive balances outstanding under the bank suspense minor heads represent:<br>1. Discrepancies between the paid cheques and the entries in the Register of Cheques Delivered<br>2. Settlement remaining to be effected between the accredited bank and the Reserve Bank<br>3. Clearances pending from the Principal Accounts Office due to non-receipt of monthly statements of transactions from the Central Accounts Section before close of the monthly accounts<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.1.6<\/b> supports the second and third limbs. The first limb introduces a different class of discrepancy, checked at the scroll stage under <b>Para 13.6.3(k)<\/b>, which requires that the payment shown in the scroll and on the cheque tally \\\"with the amount passed for payment on the related voucher and the entry in the Register of Cheques Delivered (Form CAM-11).\\\" Clearances may be pending \\\"due to non-receipt of monthly statement(s) of transactions from the RBI, CAS, Nagpur before close of the monthly accounts of relevant month.\\\"\"\n  },\n  {\n    \"id\": 1145,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding transactions in respect of electronic instruments:<br>1. The Pay and Accounts Officer holds account with the designated electronic Focal Point Branch to make electronic payments or to receive electronic receipts.<br>2. In the case of electronic instruments, that Branch acts as the dealing branch as well.<br>3. That Branch provides a transaction wise electronic acknowledgement and success or failure response against each electronic transaction.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Paras 13.2.2 and 13.2.3<\/b>, the response being provided \\\"within stipulated timeline and in the format prescribed by the Office of CGA.\\\" That Branch must also provide \\\"transaction wise detail, and PAO-wise daily scroll in PFMS\\\", the scroll files for receipts and payments being different. That Branch must also provide \\\"transaction wise detail, and PAO-wise daily scroll in PFMS in the format as prescribed by Office of CGA\\\", the scroll files for receipts and payments being different.\"\n  },\n  {\n    \"id\": 1146,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Where the Pay and Accounts Officer reports a discrepancy in the electronic scrolls, the rectified file is required to be sent to him by the accredited bank:\",\n    \"options\": [\n      \"through the Central Accounts Section of the Reserve Bank\",\n      \"through the payment platform, within the stipulated period\",\n      \"through the Focal Point Branch in physical form\",\n      \"through the Link Cell at Nagpur\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - through the payment platform, within the stipulated period<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.2.4<\/b> so provides, \\\"in line with Payments and Settlement Systems Act, 2007.\\\" That officer must \\\"monitor the relevant reports available in PFMS in respect of receipts and payments transactions and report to FPB in case of any discrepancies, if any\\\", the scroll files for receipt and payment transactions being separate. That officer must \\\"monitor the relevant reports available in PFMS in respect of receipts and payments transactions and report to FPB in case of any discrepancies, if any.\\\"\"\n  },\n  {\n    \"id\": 1147,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding scrolls prepared for transactions using physical instruments:<br>1. The daily scrolls bear a running serial number for each accounting year, with the prefix denoting receipts used for payments and the converse.<br>2. The dealing branch of the bank prepares payment and receipt scrolls on a daily basis, cheques being entered in the scroll as and when passed for payment.<br>3. The scrolls are prepared separately for each Pay and Accounts Office or cheque drawing officer of the Ministry in the prescribed format.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 13.2.5 and 13.2.6<\/b> support the second and third limbs. The first limb transposes the prefixes, since \\\"These numbers on the scrolls shall bear the prefix DMA(E) for 'Payments' and DMA(R) for 'Receipts'.\\\" The serial runs \\\"for each accounting year from 1st April, to 31st March.\\\" A Focal Point Branch is designated by the accredited bank \\\"at a centre where the PAO is situated, preferably, close to the office of the PAO for better coordination.\\\"\"\n  },\n  {\n    \"id\": 1148,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding despatch of scrolls by the dealing branch:<br>1. After the books of the branch have been balanced with reference to the total of the day's scrolls, copies of the payment and receipt scrolls are sent daily to the designated Focal Point Branch.<br>2. Those copies are accompanied by the images of paid cheques or challans, as the case may be.<br>3. One copy of the scroll is also sent by the dealing branch directly to the Pay and Accounts Officer.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.2.7<\/b> supports the first two limbs. The third limb reverses the express direction that \\\"The dealing branch will not send any copy of scroll directly to the PAO. However, one copy of the scroll will be sent directly to the DDO concerned.\\\" The scrolls reach that officer only through the Main Scroll of the Focal Point Branch. The copies go to the Focal Point Branch \\\"After the books of the branch have been balanced with reference to the total of the day's scrolls\\\", so the scroll totals are proved before despatch.\"\n  },\n  {\n    \"id\": 1149,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following functions of a Focal Point Branch in respect of physical instruments:<br>1. Besides acting as a dealing branch, it checks the accuracy of the scrolls, paid cheques and challans rendered to it by the dealing branches linked to it.<br>2. It prepares a Pay and Accounts Office wise Main Scroll, separately for each Ministry, on a daily basis.<br>3. It sends the Main Scroll with the original scrolls and images of paid cheques to the Pay and Accounts Officer on a weekly basis.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.2.8<\/b> supports the first two limbs. The third limb lengthens the interval, since the Main Scroll goes to that officer \\\"on a daily basis (on T+1 day).\\\" The scrolls of dealing branches with their documents \\\"should be in the same order, in which entries are listed in the Main Scroll.\\\" After verification that officer \\\"will certify and return the copy of Main Scroll (without documents) to the FPB within one working day of receipt.\\\"\"\n  },\n  {\n    \"id\": 1150,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"After verification of the Main Scroll, the Pay and Accounts Officer is required to certify and return the copy of that Scroll, without documents, to the Focal Point Branch within:\",\n    \"options\": [\n      \"one week of receipt\",\n      \"one working day of its receipt\",\n      \"three working days of receipt\",\n      \"two working days of receipt\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - one working day of its receipt<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.2.8<\/b> so requires, the same period being repeated in <b>Para 13.6.4<\/b> for all transactions involving physical instruments. The prompt return is possible because the scrolls of the dealing branches and their documents are arranged \\\"in the same order, in which entries are listed in the Main Scroll\\\", so that verification can proceed item by item. The scrolls of dealing branches with their documents \\\"should be in the same order, in which entries are listed in the Main Scroll\\\", so that verification can proceed item by item.\"\n  },\n  {\n    \"id\": 1151,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following steps where a challan or paid cheque is lost or misplaced during handling of documents:<br>1. The Focal Point Branch obtains a certificate from the dealing branch against such challan or paid cheque and attaches it with the scroll.<br>2. Such certificates are serially numbered and indicated against the entry in the relevant scroll.<br>3. The scroll of the dealing branch may nevertheless be included in the Main Scroll pending receipt of such a certificate.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.3.1<\/b> supports the first two limbs. The third limb reverses the express bar that \\\"Such scrolls of the dealing branch should not be included in the Main scroll unless a certificate as mentioned above supports it.\\\" Challans and paid cheques are \\\"important documents of evidence for receipt\/payments from Government account\\\". Challans and paid cheques are \\\"important documents of evidence for receipt\/payments from Government account\\\", so the branches must take utmost care that they are not lost or misplaced.\"\n  },\n  {\n    \"id\": 1152,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Where a lost or misplaced challan, paid cheque or scroll is recovered subsequently and sent to the Accounting Authority, it is marked for record only, the object of that marking being:\",\n    \"options\": [\n      \"to permit its inclusion in the following Main Scroll\",\n      \"to avoid double accounting\",\n      \"to establish the responsibility for the loss\",\n      \"to enable the bank to claim its commission\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - to avoid double accounting<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.3.3<\/b> so provides, the document being sent \\\"through a covering letter giving reference to the corresponding certificates\/scrolls.\\\" The risk arises because the transaction has already been brought to account on the strength of the certificate issued in lieu of the missing document, so a second accounting on the recovered original would duplicate it. Where a whole scroll with its documents is lost in transit, the Focal Point Branch obtains a duplicate copy together with certificates in lieu of the challans or paid cheques.\"\n  },\n  {\n    \"id\": 1153,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding reporting by Focal Point Branches for monetary settlement:<br>1. In the case of the State Bank of India, those Branches report the total of transactions as per the daily Main Scroll to the Government Accounts Department at Mumbai.<br>2. The Focal Point Branches of other banks report to their respective Link Cells at Nagpur.<br>3. The daily report comprises only the physical instruments handled by the accredited bank concerned.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.4.1<\/b> supports the first two limbs. The third limb narrows the coverage, since that daily report \\\"shall comprise of both physical and electronic instruments handled by accredited bank concerned.\\\" While reporting, those Branches furnish a certificate that the scrolls and images of paid cheques and challans \\\"have already been submitted to the concerned PAO.\\\" A similar certificate \\\"will be given by GAD\/Link Cells while settling transactions with RBI, CAS,Nagpur\\\", so the chain of assurance runs to the settling authority.\"\n  },\n  {\n    \"id\": 1154,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding the Date-wise Monthly Statement prepared by a Focal Point Branch:<br>1. It is prepared after the close of the month, Pay and Accounts Office wise for each Ministry, on the basis of the daily Main Scrolls already sent.<br>2. It is sent by the 1st of the succeeding month to the Pay and Accounts Officer for verification.<br>3. The duly verified statement is returned by that officer to the Branch within seven days of receiving it.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.4.2<\/b> supports the first two limbs. The third limb lengthens the period, since the verified statement is returned \\\"within three days of receiving it, with one copy of the duly verified statement sent to his Principal Accounts Office (by 7th of following month).\\\" A copy is retained by that officer for his record. That Branch is \\\"responsible for aiding reconciliation of accounts with the respective PAOs and rectification of discrepancies pointed out by the PAO\\\", through a separate error scroll.\"\n  },\n  {\n    \"id\": 1155,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Rectification of a discrepancy pointed out by the Pay and Accounts Officer is required to be carried out by the Focal Point Branch through:\",\n    \"options\": [\n      \"a corrigendum to the Date-wise Monthly Statement\",\n      \"a separate Error Scroll reported to him and the Link Cell\",\n      \"a fresh Main Scroll cancelling the original Scroll\",\n      \"a contra credit or debit adjustment made in the branch books\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a separate Error Scroll reported to him and the Link Cell<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.4.3<\/b> makes that Branch \\\"responsible for aiding reconciliation of accounts with the respective PAOs and rectification of discrepancies pointed out by the PAO\\\", the rectification being carried \\\"through a separate 'Error Scroll' and report it to PAO\/Link Cell for necessary action.\\\" Contra adjustment is expressly barred by <b>Para 13.5.1<\/b>. Rectification by contra credit or debit adjustment is expressly barred, <b>Para 13.5.1<\/b> requiring withdrawal \\\"of the erroneous debit\/credit by minus debit or minus credit, as the case may be.\\\"\"\n  },\n  {\n    \"id\": 1156,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding the monthly settlement statements in the case of the State Bank of India:<br>1. The Government Accounts Department at Mumbai prepares the Monthly Settlement Statement and forwards it to the Central Accounts Section of the Reserve Bank by the first working day of the succeeding month for verification.<br>2. After verification, that Bank forwards it along with the Monthly Closing Balance Statement to the Principal Accounts Office by the 3rd working day of the following month.<br>3. That Department also prepares a Pay and Accounts Office wise Monthly Settlement Statement indicating the dates of settlement and dates of transactions.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 13.4.4<\/b>, the Monthly Closing Balance Statement being in form CAS-122. One copy of the Pay and Accounts Office wise statement goes to the Principal Accounts Office \\\"by 3rd working day of following month\\\", and \\\"One copy each will also be sent to the concerned PAO and Focal Point branch.\\\" For banks other than that Bank, the Central Accounts Section generates the date wise monthly settlement statement and the Ministry wise statement, which travel through the Link Cell.\"\n  },\n  {\n    \"id\": 1157,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding the statements generated by the Central Accounts Section of the Reserve Bank for banks other than the State Bank of India:<br>1. A Pay and Accounts Office wise and date wise monthly settlement statement, referred to as DMA-I, is sent to the Link Cell by the 1st working day of the following month.<br>2. The Link Cell forwards one copy each to the Principal Accounts Office and to the Pay and Accounts Officer by the 3rd working day of the following month.<br>3. A Ministry wise statement, referred to as DMA-2, is sent to the Link Cell and to the Principal Accounts Office by the 3rd working day of the following month.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 13.4.4<\/b>, the second statement being generated \\\"Ministry wise statement (PAO wise), referred to as DMA-2.\\\" Verification of the amounts put through as indicated in the DMA-I statement, with reference to the Date-wise Monthly Statement, is what brings out cases of excess or double reimbursement by the bank (<b>Para 13.6.21<\/b>). The Link Cell forwards one copy each of the first statement \\\"to the concerned Principal Accounts Office and PAO by the 3rd working day of the following month.\\\"\"\n  },\n  {\n    \"id\": 1158,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding transactions of Ministries accredited to the Reserve Bank of India:<br>1. The offices of that Bank follow the procedure applicable to dealing branches as well as to Focal Point Branches, functioning in both capacities.<br>2. Those offices render daily scrolls and the Date-wise Monthly Statement to the concerned Pay and Accounts Officer for verification and certification.<br>3. Details regarding the Pay and Accounts Office wise monthly receipt and payment position are sent to the Central Accounts Section at the close of the following month.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.4.5<\/b> supports the first two limbs. The third limb delays the reporting, since those details are sent \\\"immediately after the month end transfer of balances and is followed by detailed statement\\\", the whole exercise having to \\\"be completed by 3rd working day of the month.\\\" Such offices \\\"render daily scrolls and DMS to the concerned PAO for verification\/ certification and attend to reconciliation work as per the normal procedures.\\\"\"\n  },\n  {\n    \"id\": 1159,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding rectification of mistakes caused by an erroneous debit or credit entry in the scroll:<br>1. Rectification is effected by withdrawal of the erroneous debit or credit by minus debit or minus credit, as the case may be.<br>2. Rectification may alternatively be done by passing a contra credit or debit adjustment by the banks.<br>3. The Focal Point Branch incorporates the receipt and payment figures of the dealing branches from the branch scroll and carries out the minus or plus entry in the Main Scroll.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.5.1<\/b> supports the first and third limbs. The second limb reverses the express bar that \\\"Rectification should not be done by passing of contra credit\/debit adjustment by the banks.\\\" The aggregate figure arrived at in the Main Scroll after the minus or plus entry \\\"should be reported to RBI, CAS for settlement.\\\" The aggregate receipt and payment figure arrived at in the Main Scroll after the minus or plus entry \\\"should be reported to RBI, CAS for settlement.\\\"\"\n  },\n  {\n    \"id\": 1160,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding the treatment of minus figures arising from an error scroll:<br>1. For the purpose of inter-branch settlement, a minus receipt is treated as a payment and a minus payment as a receipt.<br>2. The branch account is debited or credited accordingly.<br>3. Where the overall position in the Main Scroll after carrying out all the receipt and payment transactions reveals a minus figure, it should be adjusted against the following day's scroll.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.5.1<\/b> supports the first two limbs through clause (b). The third limb defers what clause (c) requires at once, namely that where the overall position \\\"reveals a minus figure; it should be reported as such.\\\" The aggregate so arrived at is reported to the Central Accounts Section for settlement. Rectification is effected by withdrawal of the erroneous entry by minus debit or minus credit, contra credit or debit adjustment by the banks being expressly barred.\"\n  },\n  {\n    \"id\": 1161,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"When an electronic payment or cheque is issued by the Pay and Accounts Officer, the amount is booked by debiting the concerned head of account and crediting:\",\n    \"options\": [\n      \"the Minor Head for Other Nominated Banks Suspense\",\n      \"the Major Head for Cheques and Bills\",\n      \"the Minor Head for Public Sector Bank Suspense\",\n      \"the Major Head for Deposits with Reserve Bank\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Major Head for Cheques and Bills<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.1<\/b> so provides. The credit is cleared later, <b>Para 13.6.6<\/b> requiring that the total of all accepted payment items \\\"should be adjusted by minus credit to the head '8670 -Cheques and Bills'\u2013 PAO Cheques\/ Departmental cheques as the case may be, by contra credit to the head 'PSB Suspense'.\\\" The credit under that head is cleared later, the total of accepted payment items being adjusted \\\"by minus credit to the head '8670 -Cheques and Bills'\u2013 PAO Cheques\/ Departmental cheques as the case may be.\\\"\"\n  },\n  {\n    \"id\": 1162,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Among the checks to be exercised by the Pay and Accounts Officer on receiving the Main Scroll is that the image of the paid cheque is genuine, was issued by an officer under his control, and:\",\n    \"options\": [\n      \"was drawn on the Focal Point Branch itself\",\n      \"was not time barred on the date of its payment\",\n      \"bore two signatures where the amount so required\",\n      \"was crossed and marked 'Account Payee'\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - was not time barred on the date of its payment<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.3(a)<\/b> so requires. The remaining checks cover the matching of the amount in the image with the dealing branch scroll, the correctness of the totals of the scrolls, whether the amount in the receipt scroll pertains to that office or a cheque drawing officer rendering account to it, and the agreement of the challan with the scroll. Clause (b) requires \\\"that the amount appears in the image of paid cheque\/challan matches with the amount entered in the dealing branch scroll.\\\"\"\n  },\n  {\n    \"id\": 1163,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"The prescribed payment or receipt certificate, required in the scroll of the dealing branch for every item not supported by the paid cheque or challan, must show:\",\n    \"options\": [\n      \"the date on which the amount was put through with the Reserve Bank\",\n      \"the cheque number and date of payment, or the details of receipt\",\n      \"the reasons for the loss of the instrument in transit\",\n      \"the serial number of the Main Scroll in which it appears\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the cheque number and date of payment, or the details of receipt<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.3(f)<\/b> so requires, the certificate being for the correct amount. It must also be seen that the total of the Main Scroll is correct with reference to the accompanying documents, and \\\"that the running serial numbers of the branch Scrolls and Daily Main Scrolls are in consecutive order.\\\" It must also be seen \\\"that the total of the main scroll is correct with reference to the accompanying documents\\\", and that the branch and Main Scroll serial numbers run consecutively.\"\n  },\n  {\n    \"id\": 1164,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"On verification of the scroll, the entry in the Register of Cheques Delivered is required to be ticked off and:\",\n    \"options\": [\n      \"a certificate of verification recorded against it\",\n      \"the date of its encashment noted in it\",\n      \"the serial number of the Main Scroll recorded against it\",\n      \"the amount put through by the bank entered against it\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the date of its encashment noted in it<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.3(k)<\/b> requires it to be seen that the payment shown in the scroll and on the cheque tallies \\\"with the amount passed for payment on the related voucher and the entry in the Register of Cheques Delivered (Form CAM-11). The entry in the Register of Cheques Delivered will be simultaneously ticked off and the date of encashment noted in it.\\\" The check requires that the payment shown in the scroll and on the cheque tally \\\"with the amount passed for payment on the related voucher and the entry in the Register of Cheques Delivered (Form CAM-11).\\\"\"\n  },\n  {\n    \"id\": 1165,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Where an outstanding bank draft pertains to one received from an outstation departmental officer without cheque drawing powers, the Pay and Accounts Officer is required to:\",\n    \"options\": [\n      \"report the item as a discrepancy in the Monthly Reconciliation Analysis\",\n      \"keep that officer informed and pursue the matter through him\",\n      \"take up the matter directly with the party which issued the draft\",\n      \"refer the matter to the Principal Accounts Office for settlement\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - keep that officer informed and pursue the matter through him<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.3(m)<\/b> so provides. That officer must first watch \\\"whether credit is given in bank scrolls for all the cheques\/bank drafts sent to the bank by him for credit into Government account, and in consultation with the bank take appropriate action in respect of those outstanding.\\\" That officer must also watch whether credit is given in the bank scrolls \\\"for all the cheques\/bank drafts sent to the bank by him for credit into Government account.\\\"\"\n  },\n  {\n    \"id\": 1166,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following steps where a paid cheque, challan or scroll not relating to the Pay and Accounts Officer has been included in the Main Scroll:<br>1. It is returned to the Focal Point Branch for amendment in the Main Scroll, by making personal contact.<br>2. A copy of the reference may be sent to the Pay and Accounts Officer to whom the instrument pertains, with full particulars.<br>3. An item not supported by a paid cheque, challan or the prescribed certificate is nevertheless retained in the Main Scroll pending enquiry.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.5<\/b> supports the first two limbs, the copy enabling that officer \\\"to keep a record of its encashment and pursue the matter with his FPB\\\", and avoiding \\\"the possibility of issue of duplicate cheques in lieu of such cheques.\\\" The third limb reverses the direction that such an item \\\"should be got deleted from the Main Scroll\\\", to be included later on receipt of the document.\"\n  },\n  {\n    \"id\": 1167,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Every item of receipt, including a refund of unspent amount accounted as reduction of expenditure, is required to be adjusted by crediting or minus debiting the challan amount to the relevant head, by affording contra debit to:\",\n    \"options\": [\n      \"the Major Head for Deposits with Reserve Bank\",\n      \"the Minor Head for Receipts Awaiting Transfer\",\n      \"the appropriate Suspense head\",\n      \"the Major Head for Cheques and Bills\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the appropriate Suspense head<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.6<\/b> so provides. The corresponding treatment on the payment side is that the total of all accepted payment items \\\"should be adjusted by minus credit to the head '8670 -Cheques and Bills'\u2013 PAO Cheques\/ Departmental cheques as the case may be, by contra credit to the head 'PSB Suspense'.\\\" On the payment side the total of all accepted items is adjusted \\\"by minus credit to the head '8670 -Cheques and Bills'\\\", by contra credit to the bank suspense head.\"\n  },\n  {\n    \"id\": 1168,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Where the transactions are handled by an office of the Reserve Bank of India acting as the dealing branch, the Pay and Accounts Officer directly operates:\",\n    \"options\": [\n      \"the Minor Head for Other Nominated Banks Suspense\",\n      \"the Major Head for Cheques and Bills alone\",\n      \"the head for Deposits with Reserve Bank\",\n      \"the Minor Head for Public Sector Bank Suspense\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the head for Deposits with Reserve Bank<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.7<\/b> so provides, that head being \\\"'8675 - Deposits with Reserve Bank-Central Civil (HQ)'\\\", and adds that a \\\"Similar process shall be adopted for electronic instruments.\\\" The bank suspense heads are operated only where the transactions pass through an accredited bank and await settlement with that Bank. The bank suspense heads are operated only where the transactions pass through an accredited bank and await settlement with that Bank, the deposit head being operated directly here.\"\n  },\n  {\n    \"id\": 1169,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding entry of scrolls and challans on the payment platform:<br>1. The figures of payments and receipts for each month are entered to the relevant bank suspense Minor Heads on the credit and debit sides respectively.<br>2. In the case of electronic payment or receipt, the Main Scroll is received in electronic format on that platform.<br>3. Electronic payment and receipt scrolls must nevertheless be entered manually on that platform.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.8<\/b> supports the first two limbs. The third limb contradicts the second, since \\\"There is no need to enter e-Payment\/e-receipt scrolls in PFMS.\\\" Only payment scrolls pertaining to cheque payment, and receipt scrolls in respect of receipts by cheque or demand draft after clearance, need to be entered (<b>Para 13.6.9<\/b>). Only payment scrolls pertaining to cheque payment, and receipt scrolls in respect of receipts by cheque or demand draft after clearance, need to be entered on the platform.\"\n  },\n  {\n    \"id\": 1170,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Form)<\/b><br>A. CAM-68<br>B. CAM-69<br>C. CAM-71<br>D. CAM-72<br><b>List-II (Record)<\/b><br>1. Broadsheet of bank suspense<br>2. Monthly Reconciliation Analysis<br>3. Register of Amounts Put Through, Part I<br>4. Statement of monthly reconciliation between the Date-wise Monthly Statement amounts and the amounts booked\",\n    \"options\": [\n      \"A-2, B-4, C-3, D-1\",\n      \"A-3, B-2, C-4, D-1\",\n      \"A-2, B-3, C-4, D-1\",\n      \"A-1, B-2, C-3, D-4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-2, B-3, C-4, D-1<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.15<\/b> prescribes the \\\"'Monthly Reconciliation Analysis' in Form CAM- 68\\\"; <b>Para 13.6.16<\/b> the \\\"'Register of Amounts Put through - Part I' in Form CAM- 69\\\"; <b>Para 13.6.18<\/b> the statement of monthly reconciliation \\\"in Form CAM- 71\\\"; and <b>Para 13.6.19<\/b> the \\\"Broadsheet of 'PSB\/Private Sector Banks Suspense' in Form CAM- 72\\\". Together these records enable the outstanding balance under the bank suspense head to be traced from the individual transaction through to the monthly reconciliation.\"\n  },\n  {\n    \"id\": 1171,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"The amount booked under the credit side of the Major Head for Suspense Accounts in respect of payment scrolls is required to be equal to:\",\n    \"options\": [\n      \"the amount put through by the bank as per the Put Through Statement\",\n      \"the balance shown in the Date-wise Monthly Statement for the month\",\n      \"the minus credit made under the head for Cheques and Bills\",\n      \"the total of the challans entered in respect of receipt scrolls\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the minus credit made under the head for Cheques and Bills<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.9<\/b> so provides. On the receipt side \\\"the concerned receipt heads would be credited in the accounts against the amount booked under Debit Side of MH 8658-Suspense Accounts on account of receipt scrolls.\\\" It must also be checked that the instruments received from the bank through the scroll tally with the details mentioned in the report on the platform. It must also be checked \\\"that the instruments received from the Bank through the Scroll tallies with that the details of instruments mentioned in the BR Report.\\\"\"\n  },\n  {\n    \"id\": 1172,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding the register of Public and Private Sector Bank Suspense in the prescribed Form:<br>1. Each day's receipts and payments are posted in it as per the daily Main Scrolls received from the Focal Point Branch, excluding discrepant items.<br>2. Separate folios may be opened for entering scrolls pertaining to the Pay and Accounts Office and each cheque drawing officer.<br>3. One page in the register may be used for compiling the aggregate monthly transactions reported by that Branch.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 13.6.10<\/b>, the Form being CAM-17. That officer must also \\\"watch receipt of reconciliation statement from the CDDOs to ensure that all the amounts credited by them have been correctly entered in the scrolls received by him.\\\" For electronic receipts and payments and all electronic scrolls, that register \\\"would be maintained on PFMS platform in line with process detailed above.\\\"\"\n  },\n  {\n    \"id\": 1173,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"The monthly gross receipts and payments worked out in the register of Public and Private Sector Bank Suspense are required to be tallied with:\",\n    \"options\": [\n      \"the figures under the head for Deposits with Reserve Bank in the monthly accounts\",\n      \"the totals of the daily Main Scrolls of the last week of the month\",\n      \"the gross amount shown in that Statement sent by the Focal Point Branch\",\n      \"the amounts put through as shown in the Put Through Statement\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the gross amount shown in that Statement sent by the Focal Point Branch<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.10<\/b> so requires, a certificate being recorded in the Register after the tally. For electronic receipts and payments \\\"and all electronic\/ digitalised e-scrolls, the register of 'Public\/Private Sector Bank Suspense' in Form CAM\u201317 would be maintained on PFMS platform in line with process detailed above.\\\" Separate folios may be opened in that register \\\"for entering scrolls pertaining to PAO and each CDDO\\\", one page being used for the aggregate monthly transactions reported by that Branch.\"\n  },\n  {\n    \"id\": 1174,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Where a Pay and Accounts Officer is in account with a branch of the Reserve Bank as primary banker, the monthly totals of receipt and payment scrolls worked out in the Register of Reserve Bank Deposits are taken to the accounts as:\",\n    \"options\": [\n      \"debit and credit respectively under the head for Public Sector Bank Suspense\",\n      \"credit and debit respectively under the Major Head for Cheques and Bills\",\n      \"debit and credit respectively under that head\",\n      \"credit and debit respectively under the same head\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - debit and credit respectively under that head<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 13.6.10<\/b> requires such an officer to \\\"post the total of the day's payments\/receipts as per the scrolls, in the Register of Reserve Bank Deposits (Form CAM-17)\\\", the monthly totals being taken to the accounts \\\"as debit and credit respectively under the head of account '8675-Deposits with Reserve Bank- Central Civil-Reserve Bank (Headquarters)'.\\\" Such an officer posts \\\"the total of the day's payments\/receipts as per the scrolls, in the Register of Reserve Bank Deposits (Form CAM-17)\\\", the deposit head being operated directly.\"\n  },\n  {\n    \"id\": 1175,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding scrutiny of the Date-wise Monthly Statement received from the Focal Point Branch:<br>1. Copies of that Statement showing the daily total of payments and receipts in respect of the office and its cheque drawing officers should be received by the 1st working day of the following month.<br>2. If it is not received by the stipulated time, it should be obtained by the Pay and Accounts Officer through personal contact.<br>3. The figures of daily totals in it are checked with the corresponding totals in the Put Through Statement.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.11<\/b> supports the first two limbs. The third limb names the wrong document, since those figures \\\"should be checked with the corresponding totals in the Daily Main Scrolls.\\\" The Put Through Statement is linked with the Date-wise Monthly Statement only at the later stage under <b>Para 13.6.14<\/b>. Those figures are checked against the daily Main Scrolls so as to ensure that the amount shown by the bank against a particular date agrees with the amount shown in the Main Scroll sent earlier.\"\n  },\n  {\n    \"id\": 1176,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"While checking the Date-wise Monthly Statement, where an amount appearing in that Statement was not included in the Main Scroll, the Focal Point Branch is to be contacted to provide the scroll with supporting documents, failing which:\",\n    \"options\": [\n      \"the item is booked under the bank suspense head pending enquiry\",\n      \"the item is reported to the Principal Accounts Office for adjustment\",\n      \"the item may be got deleted\",\n      \"the item is carried forward to the following month's Statement\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the item may be got deleted<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.11(b)<\/b> so provides. The other checks are that the amount shown by the bank against a particular date agrees with the daily Main Scroll sent earlier, that any item appearing in the Main Scroll but omitted from that Statement \\\"gets included by making personal contact\\\", and \\\"that the total amount of the DMS has been worked out correctly.\\\" Conversely, any item appearing in the Main Scroll but omitted from that Statement \\\"gets included by making personal contact.\\\"\"\n  },\n  {\n    \"id\": 1177,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Copies of the duly verified Date-wise Monthly Statement are required to be returned by the Pay and Accounts Officer to the Focal Point Branch by:\",\n    \"options\": [\n      \"the 3rd working day of the following month\",\n      \"the 7th of the following month\",\n      \"the 2nd working day of the following month\",\n      \"the 1st working day of the following month\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the 2nd working day of the following month<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.12<\/b> so requires, after recording his certificate of verification on it, \\\"and a copy would also be sent to Principal Accounts Office. A copy of DMS with the recorded verification should be retained by the PAO.\\\" The date of the 7th relates to the copy of the verified statement sent to that Office under <b>Para 13.4.2<\/b>. Before returning the copies that officer \\\"should record his certificate of verification on it\\\", a verified copy being retained by him for his record.\"\n  },\n  {\n    \"id\": 1178,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Arrange the following steps in the correct order in the bank reconciliation cycle of a Pay and Accounts Office:<br>1. Receipt of the daily Main Scroll from the Focal Point Branch and its verification against the accompanying documents<br>2. Checking of the daily totals in the Date-wise Monthly Statement against the daily Main Scrolls<br>3. Linking of the items in the Put Through Statement with the items shown in that Statement<br>4. Preparation of the Monthly Reconciliation Analysis in the prescribed Form\",\n    \"options\": [\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\",\n      \"1 - 3 - 2 - 4\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 13.6.3, 13.6.11, 13.6.14 and 13.6.15<\/b> fix the sequence. The Main Scroll is verified and certified first, the Date-wise Monthly Statement is then checked so that \\\"the amount shown by the bank against a particular date agrees with the amount shown in Daily Main Scroll sent earlier\\\", the Put Through items are then linked with that Statement, and the reconciliation work is taken up \\\"by preparing a 'Monthly Reconciliation Analysis' in Form CAM- 68.\\\"\"\n  },\n  {\n    \"id\": 1179,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"The monthly Put Through Statements, containing the dates of transactions and the dates of put through of receipts and disbursements with the Central Accounts Section, are required to be received by:\",\n    \"options\": [\n      \"the 3rd working day of the following month\",\n      \"the 10th of the following month\",\n      \"the 1st working day of the following month\",\n      \"the 2nd working day of the following month\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the 1st working day of the following month<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.14<\/b> so requires, the Statements being received \\\"from SBI (GAD), Mumbai or the Link Cell of the concerned Bank as the case may be.\\\" On receipt the Pay and Accounts Officer \\\"should link the Put Through items in this statement with the items shown in the DMS, that was reconciled earlier with the Daily Main Scrolls received from the FPB.\\\" The Statements \\\"contain the dates of transactions and the dates of Put Through of receipts and disbursements with RBI, CAS, Nagpur.\\\"\"\n  },\n  {\n    \"id\": 1180,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Minus expenditure or receipts appearing against the transactions of some dates in the Put Through Statement denote:\",\n    \"options\": [\n      \"items included in the Date-wise Monthly Statement but not in the Main Scroll\",\n      \"amounts of excess reimbursement recovered from the bank\",\n      \"reversal of erroneous amounts put through earlier\",\n      \"transactions of the previous financial year settled belatedly\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - reversal of erroneous amounts put through earlier<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.14(d)<\/b> so provides, adding that \\\"The dates of erroneous settlement will be indicated in the Put Through statements to link the same.\\\" The other categories of discrepancy are amounts in the Date-wise Monthly Statement not put through, amounts put through not appearing in that Statement, and differences in the amount of a transaction between the two. The Put Through items are linked \\\"with the items shown in the DMS, that was reconciled earlier with the Daily Main Scrolls received from the FPB.\\\"\"\n  },\n  {\n    \"id\": 1181,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"After verifying the Put Through figures with the Date-wise Monthly Statement, the Pay and Accounts Officer takes up the reconciliation work by preparing:\",\n    \"options\": [\n      \"a Broadsheet of Bank Suspense in Form CAM-72\",\n      \"an Abstract of objections in Form CAM-26\",\n      \"a Monthly Reconciliation Analysis\",\n      \"a Register of Amounts Put Through in Form CAM-69\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - a Monthly Reconciliation Analysis<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.15<\/b> so provides, that officer being \\\"responsible for reconciliation of any difference appearing in the analysis.\\\" For any discrepancies he \\\"should immediately contact the FPB to ensure rectification\\\", and after rectification that Branch \\\"should positively put through these items through GAD or the Link Cell, in the second month.\\\" For any discrepancies in the analysis that officer \\\"should immediately contact the FPB to ensure rectification\\\", the items being put through in the second month.\"\n  },\n  {\n    \"id\": 1182,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding the Register of Amounts Put Through:<br>1. Part I of the Register is maintained separately for receipts and payments, to enter the amounts put through.<br>2. Normally all the amounts except those relating to the last day of the month will be put through in the same month.<br>3. The transactions of the last day of the month are expected to be put through by the close of the subsequent month.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.16<\/b> supports the first two limbs, Part I being in Form CAM-69. The third limb lengthens the period, since those transactions \\\"are expected to be 'Put Through' on the first day of the subsequent month.\\\" Where such items are found outstanding while closing the Register for the subsequent month, that officer \\\"should immediately contact the FPB for remedial action.\\\" Where such items are found outstanding while closing the Register for the subsequent month, that officer \\\"should immediately contact the FPB for remedial action.\\\"\"\n  },\n  {\n    \"id\": 1183,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding the reconciliation records maintained by the Pay and Accounts Officer:<br>1. Part II of the Register of Amounts Put Through, showing the monthly progressive position, is prepared in Form CAM-70.<br>2. A statement of monthly reconciliation between the Date-wise Monthly Statement amounts and the amounts booked under the bank suspense heads is prepared in Form CAM-71.<br>3. That reconciliation statement is submitted to the Principal Accounts Office at the close of the financial year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 13.6.17 and 13.6.18<\/b> support the first two limbs. The third limb defers the submission, since that officer \\\"should ensure the submission of monthly reconciliation statement along with the monthly accounts, to the Principal Accounts Office.\\\" The statement must also give \\\"proper explanation or reasons for any difference with reference to DMS, along with the action taken for the clearance of difference.\\\"\"\n  },\n  {\n    \"id\": 1184,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Action)<\/b><br>A. Despatch of the Main Scroll by the Focal Point Branch to the Pay and Accounts Officer<br>B. Despatch of the Date-wise Monthly Statement by that Branch to that officer<br>C. Return of the duly verified Date-wise Monthly Statement to that Branch<br>D. Despatch of the statement of the March Residual Account to that officer<br><b>List-II (Time)<\/b><br>1. By the 1st of the succeeding month<br>2. On T+1 day<br>3. By the 30th April<br>4. By the 2nd working day of the following month\",\n    \"options\": [\n      \"A-1, B-2, C-3, D-4\",\n      \"A-2, B-4, C-1, D-3\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-2, B-1, C-4, D-3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-2, B-1, C-4, D-3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.2.8<\/b> requires the Main Scroll to be sent \\\"on a daily basis (on T+1 day)\\\"; <b>Para 13.4.2<\/b> requires the Date-wise Monthly Statement to be \\\"sent by 1st of the succeeding month to the PAO for verification\\\"; <b>Para 13.6.12<\/b> requires the verified copies to be returned \\\"by 2nd working day of the following month\\\"; and <b>Para 13.9.3<\/b> requires the residual statement to be sent \\\"latest by the 30th April\\\".\"\n  },\n  {\n    \"id\": 1185,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Penal interest at the Bank Rate plus two per cent is claimed from the banks in respect of excess or double reimbursements obtained by them where the amount involved comes to:\",\n    \"options\": [\n      \"\u20b91 lakh and above\",\n      \"\u20b925 lakhs and above\",\n      \"\u20b910 lakhs and above\",\n      \"\u20b95 lakhs and above\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - \u20b910 lakhs and above<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.6.21<\/b> so provides, the Bank Rate being that \\\"notified by RBI from time to time\\\" and the levy resting on \\\"the SOP issued in March 2016.\\\" Verification of the amounts put through as indicated in the DMA-I statement with reference to the Date-wise Monthly Statement, and the preparation of the Monthly Reconciliation Analysis, are what bring such cases to light. That officer prepares a monthly statement for such cases and initiates \\\"action with FPB for recovery of penal interest\\\", besides the prescribed quarterly reports.\"\n  },\n  {\n    \"id\": 1186,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following reports which the Pay and Accounts Officer is required to prepare in relation to excess or double reimbursement obtained by a bank:<br>1. A monthly statement in the prescribed Form for cases of \u20b910 lakhs and above on which interest is to be levied<br>2. Quarterly reports by the 15th of April, July, October and January indicating cases attracting penal interest<br>3. Quarterly reports by the same dates indicating cases which do not attract penal interest<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 13.6.21<\/b>, the Forms being CAM-73, CAM-74 and CAM-75 respectively. In the first class of case that officer \\\"should initiate action with FPB for recovery of penal interest\\\", while the quarterly reports of cases attracting penal interest are sent to the Principal Accounts Office \\\"for consolidation and onward transmission to the office of CGA.\\\" The quarterly reports of cases attracting penal interest are sent by that officer to the Principal Accounts Office \\\"for consolidation and onward transmission to the office of CGA.\\\"\"\n  },\n  {\n    \"id\": 1187,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following responsibilities of the Principal Accounts Office in relation to bank reconciliation:<br>1. Agreement of the figures of the Ministry wise balances as reported by the Reserve Bank with the figures under the Major Head for Deposits with Reserve Bank in the monthly accounts.<br>2. Analysis and settlement of the differences between the figures under that head and the amounts outstanding under the bank suspense heads before the accounts of the year are closed.<br>3. Where this has not been achieved, closure of the matter with the accounts of the year, no further adjustment being permissible.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.7.1<\/b> supports the first two limbs. The third limb reverses the closing direction, that in exceptional cases \\\"the matter should be pursued to its finality even thereafter, and adjustments that may be required should be incorporated in the accounts that are open.\\\" The differences to be settled are those \\\"under '8675 Deposits with Reserve Bank-Central-Civil' (all the sub-heads) and amounts outstanding under Major Head 8658-Suspense Accounts.\\\"\"\n  },\n  {\n    \"id\": 1188,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"The separate proforma account maintained in the General Ledger by the Central Accounts Section of the Reserve Bank, with details in respect of each Ministry, is called:\",\n    \"options\": [\n      \"the Government Account\",\n      \"the Register of Amounts Put Through\",\n      \"the Departmentalised Ministries' Account\",\n      \"the Monthly Closing Balance Account\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Departmentalised Ministries' Account<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.7.2<\/b> so provides, that Section carrying out the necessary settlement \\\"on receipt of the daily intimations of receipt and payment relating to each Ministry\/Department from the Link Cell of the PSB\/Private Sector Bank\\\", and working out \\\"daily balance of the Govt. of India.\\\" That Section carries out the necessary settlement \\\"on receipt of the daily intimations of receipt and payment relating to each Ministry\/Department from the Link Cell.\\\"\"\n  },\n  {\n    \"id\": 1189,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"The Ministry wise monthly balance furnished by the Central Accounts Section of the Reserve Bank to the Head of the Accounting Organisation indicates the adjustments effected on the basis of Inter-Governmental Adjustment advices, the balances transferred from that Bank's offices, and:\",\n    \"options\": [\n      \"the outstanding balance under the bank suspense heads\",\n      \"the differences requiring rectification through an error scroll\",\n      \"the net balance of the Ministry calculated therefrom\",\n      \"the amounts put through by the Link Cell during the month\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the net balance of the Ministry calculated therefrom<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.7.3<\/b> so provides, the advices being those received from the Principal Accounts Office, from the Accountant General \\\"in terms of para 4.4.3 read with paras 8.14, and from Railways in terms of para 8.12 etc.\\\", and the balances being those reported by \\\"branch of RBI acting as primary banker\\\" and by the Link office of the banks nominated by that Bank.\"\n  },\n  {\n    \"id\": 1190,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding clearance of the bank suspense heads by the Principal Accounts Office:<br>1. Adjustment is carried out on the basis of the Put Through statement in DMA-2 or the Monthly Closing Balance statement supported by amounts put through, whichever is received earlier.<br>2. It is done by minus credit and minus debit of the two suspense heads for the total disbursements and receipts respectively.<br>3. Corresponding credit and debit are afforded under the head for Deposits with Reserve Bank, Central Civil, under the appropriate sub-head.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 13.7.4<\/b>, the sub-head being \\\"'Reserve Bank (Public Sector Bank)' or Reserve Bank(Other Nominated Bank-Private Sector Banks)' as the case may be.\\\" Where the adjustment is based on the first statement, \\\"the correctness of amounts adjusted shall be confirmed from CAS-122.\\\" Details of the adjustments so carried out \\\"should be intimated every month to the concerned PAO, for the preparation of Broadsheet of 'PSB Suspense\/RBI Hqs.\/ONB Suspense'.\\\"\"\n  },\n  {\n    \"id\": 1191,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Details of the adjustments carried out by the Principal Accounts Office for clearing the bank suspense heads are required to be intimated every month to the Pay and Accounts Officer, so as to enable:\",\n    \"options\": [\n      \"the return of the verified Date-wise Monthly Statement to the Focal Point Branch\",\n      \"the recovery of penal interest on excess reimbursement from the bank\",\n      \"the entry of the Put Through Statement on the payment platform\",\n      \"the preparation of the Broadsheet of bank suspense by him\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the preparation of the Broadsheet of bank suspense by him<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.7.4<\/b> so provides, the Broadsheet being that of \\\"PSB Suspense\/RBI Hqs.\/ONB Suspense\\\". In the monthly accounts also \\\"the effect of the Reserve Bank Deposits would be taken separately for credit & debit figures under this head.\\\" In the monthly accounts also \\\"the effect of the Reserve Bank Deposits would be taken separately for credit & debit figures under this head.\\\" The Broadsheet so prepared is separately maintained for receipts on the debit side and payments on the credit side.\"\n  },\n  {\n    \"id\": 1192,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"In the Register of Amounts Put Through maintained by the Principal Accounts Office, the column which substitutes for the column of 'Month' in Part I carries:\",\n    \"options\": [\n      \"the name of the Pay and Accounts Office\",\n      \"the name of the Focal Point Branch\",\n      \"the name of the Ministry or Department\",\n      \"the date of settlement with that Bank\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the date of settlement with that Bank<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.7.5<\/b> requires that Office to maintain a \\\"Month wise and PAO wise 'Register of Amounts Put Through' in part I\\\", separately for receipts and disbursements in Form CAM-69, \\\"with the 'Name of PAO' substituting for the column of 'Month'.\\\" Part II is maintained office wise in Form CAM-70, the column for names of such offices being \\\"added at the beginning.\\\" Part II of the Register is maintained office wise in Form CAM-70, the column for names of such offices being \\\"added at the beginning.\\\"\"\n  },\n  {\n    \"id\": 1193,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding the monitoring of reconciliation by the Principal Accounts Office:<br>1. It prepares a Monthly Reconciliation Analysis in the prescribed Form for all the Pay and Accounts Offices.<br>2. It takes immediate action for put through of old outstanding items by the Focal Point Branches, positively in the second month.<br>3. It keeps a close watch for receiving the statement of monthly reconciliation from those offices, to enable analysis and clearance of the outstanding balance.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Paras 13.7.7 and 13.7.8<\/b>, the Forms being CAM-68 and CAM-71. The <b>Note<\/b> below adds that the Government Business and Accounting Section of the apex office \\\"will also closely monitor the clearance of balances by Principal Accounts Offices under PSB\/ONB\/RBI Hqs. Suspense.\\\" The Government Business and Accounting Section of the apex office \\\"will also closely monitor the clearance of balances by Principal Accounts Offices under PSB\/ONB\/RBI Hqs. Suspense.\\\"\"\n  },\n  {\n    \"id\": 1194,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"The final adjustment for transferring the amount from the head for Deposits with Reserve Bank to the head for Cash Balance is carried out by:\",\n    \"options\": [\n      \"the Principal Accounts Office of each Ministry\",\n      \"the Central Accounts Section of the Reserve Bank\",\n      \"the Pay and Accounts Officer concerned\",\n      \"the office of that Controller General\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the office of that Controller General<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.8.1<\/b> so provides, that office also bearing the responsibility \\\"of reconciling between the net increase\/decrease in the balance of the Central Government with RBI (as reported by the RBI) and the net results of the credits\/debits to the head 'R.B. Deposits' reported in the accounts rendered by the various Principal Accounts Offices.\\\" The effect of Centre-State adjustments advised by the Accountant General is also taken into account.\"\n  },\n  {\n    \"id\": 1195,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding handling of March residual transactions:<br>1. Transactions made during the month of March should be expeditiously advised by the dealing branches to the Focal Point Branches, to enable the latter to report them to the Central Accounts Section.<br>2. For residual March transactions not reported during the financial year, that Branch segregates from the 1st April all transactions pertaining to the previous year.<br>3. A single Main Scroll is prepared covering both the residual transactions of the previous year and the transactions of the current year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.9.1<\/b> supports the first two limbs. The third limb merges what must be kept apart, since separate Main Scrolls are prepared for \\\"The residual transactions at the dealing branches in March or even previous months in the previous financial year\\\" and for \\\"Transactions in the current financial year from 1st April onwards.\\\" The residual transactions covered are those \\\"at the dealing branches in March or even previous months in the previous financial year\\\", the current year's transactions being scrolled separately.\"\n  },\n  {\n    \"id\": 1196,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"The Main Scrolls for March transactions prepared from the 1st to the 10th April are required to be distinctly marked:\",\n    \"options\": [\n      \"as March Supplementary-1 and so on, up to March Supplementary 10\",\n      \"as Error Scroll-1 and so on, up to Error Scroll 10\",\n      \"as Residual Account-1 and so on, up to Residual Account 10\",\n      \"as March Residual-1 and so on, up to Residual 10\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - as March Residual-1 and so on, up to Residual 10<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.9.2<\/b> so requires. Those transactions are reported by the Focal Point Branch \\\"to Link Cell\/GAD Mumbai in case of SBI, in separate Daily Memo for adjustment with RBI, CAS, Nagpur i.e. one for the month of March and other for April transactions\\\", so the two years' transactions travel separately through the settlement channel. Those transactions are reported \\\"in separate Daily Memo for adjustment with RBI, CAS, Nagpur i.e. one for the month of March and other for April transactions.\\\"\"\n  },\n  {\n    \"id\": 1197,\n    \"chapter\": \"Ch 13: Bank Reconciliation - Expenditure Accounts Transactions\",\n    \"question\": \"Consider the following statements regarding the two separate monthly statements furnished by Focal Point Branches at the year end:<br>1. One statement pertains to the March Residual Account, covering transactions relating to the period up to the 31st March but reported during the 1st to the 10th April.<br>2. The other covers the April transactions, which may include transactions of previous months reported after the 10th April.<br>3. The statement of the March Residual Account is to be sent to the Pay and Accounts Officer latest by the 3rd of May.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 13.9.3<\/b> supports the first two limbs. The third limb alters the due date, since that statement \\\"should be sent latest by the 30th April to the concerned PAO.\\\" The statement for April \\\"should be sent in the normal course, latest by the 3rd of the following month.\\\" The statement for April \\\"should be sent in the normal course, latest by the 3rd of the following month\\\", and may include transactions of earlier months reported after the 10th April.\"\n  },\n  {\n    \"id\": 1198,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Collection of revenue receipts and refunds relating to the Central Board of Indirect Taxes and Customs, other than customs revenue, was introduced with effect from:\",\n    \"options\": [\n      \"the 1st April, 1977\",\n      \"the 1st April, 1986\",\n      \"the 1st April, 1976\",\n      \"the 1st July, 2017\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the 1st April, 1977<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.1.1<\/b> so records, consequent to implementation of the departmentalised accounting system. The process was revised with effect from 1.4.1986 by the \\\"'working Group on Government Accounts' consisting of representatives of RBI, and senior officers of Government and banks\\\", under which one Public Sector Bank was nominated for a Commissionerate under the \\\"One bank-one Commissionerate scheme\\\". The Multi Banking Scheme came into existence in a phased manner from 2003, permitting multiple banks in a Commissionerate for Excise and Service Tax collection \\\"subject to a maximum of five banks in a Commissionerate.\\\"\"\n  },\n  {\n    \"id\": 1199,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Initially, tax collection under the departmentalised arrangement for indirect taxes was made only through the physical or over-the-counter mode, and the challans used for the different taxes were:\",\n    \"options\": [\n      \"different coloured pre-printed challans in each case\",\n      \"a single common challan for all taxes\",\n      \"challans generated by the accredited bank on demand\",\n      \"challans issued by the Commissionerate on requisition\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - different coloured pre-printed challans in each case<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.1.4<\/b> records that collection was through \\\"cash\/cheque\/demand drafts. Different coloured pre-printed challans were used for the different taxes\/duties like Customs, Central Excise, Service Tax etc.\\\" With computerisation and developments in technological capabilities, \\\"introduction of e-payments for remittance of indirect taxes and other related changes were made\\\" (<b>Para 14.1.5<\/b>). With computerisation and developments in technological capabilities \\\"both in the banking system and the Government, introduction of e-payments for remittance of indirect taxes and other related changes were made.\\\"\"\n  },\n  {\n    \"id\": 1200,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Milestone)<\/b><br>A. Setting up of the accounting organisation in the Board headed by a Chief Controller of Accounts<br>B. Introduction of the Electronic Data Interchange System in customs<br>C. Introduction of the Electronic Accounting System in Excise and Service Tax<br>D. Creation of the electronic Pay and Accounts Office (Customs) in New Delhi<br><b>List-II (Year)<\/b><br>1. 1997<br>2. 2007<br>3. 1976<br>4. 2012\",\n    \"options\": [\n      \"A-3, B-2, C-1, D-4\",\n      \"A-4, B-1, C-2, D-3\",\n      \"A-3, B-1, C-2, D-4\",\n      \"A-1, B-3, C-4, D-2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-1, C-2, D-4<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Para 14.1.6<\/b> supplies each pairing. The same table records the adoption of Revenue Accounting Software in 1993, the introduction of electronic receipts for Union Excise Duty and Service Tax in 2005, the creation of electronic Pay and Accounts Offices at Chennai and Mumbai \\\"for single point accounting of electronic payments of Central Excise and Service Tax\\\" in 2008, and the roll out of the accounting portal in 2017.\"\n  },\n  {\n    \"id\": 1201,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following milestones in the banking arrangements and accounting process for indirect taxes:<br>1. Introduction of the Electronic Cash Ledger in the Customs Department in 2019<br>2. Introduction of the Multi-banking system and inclusion of three Private Sector Banks for collection of indirect taxes in 2003<br>3. Operationalisation of the central server serving as a repository of historical data of indirect tax collections in 2012<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Para 14.1.6<\/b> supports the second and third limbs. The first limb shifts the year, since the Electronic Cash Ledger in that Department was introduced in 2023, along with the \\\"UPI\/Debit Card\/Credit Card modes for collection of GST.\\\" The year 2019 belongs to the introduction of the payment portal for Central Excise and Service Tax collection. The table also records the introduction of electronic receipts for Union Excise Duty and Service Tax in 2005, and the introduction of the payment portal for Central Excise and Service Tax collection and accounting in 2019.\"\n  },\n  {\n    \"id\": 1202,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"The Goods and Services Tax was rolled out across the country with effect from the 1st July, 2017, the corresponding date for Jammu and Kashmir being:\",\n    \"options\": [\n      \"the same 1st July, 2017\",\n      \"the 1st August, 2017\",\n      \"the 1st April, 2018\",\n      \"the 8th July, 2017\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the 8th July, 2017<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.1<\/b> so records. That tax is described as \\\"a tax on supply of goods and services and a single tax on entire value chain of supply, from the manufacturer to the consumer\\\", credit of input taxes paid at each stage being available at the subsequent stage, \\\"which makes GST essentially a tax only on value addition at each stage.\\\" Credit of input taxes paid at each stage is available at the subsequent stage of value addition, \\\"which makes GST essentially a tax only on value addition at each stage.\\\"\"\n  },\n  {\n    \"id\": 1203,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding the components of the Goods and Services Tax:<br>1. Equivalent Integrated Goods and Services Tax is not levied on imports into India.<br>2. Central Goods and Services Tax is payable to the Central Government on supply of goods and services within the State or Union Territory.<br>3. Integrated Goods and Services Tax is levied by the Government of India on inter-state supply and is apportioned between the Union and the States.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.2.1<\/b> supports the second and third limbs, the apportionment being \\\"as per the provisions of IGST Act.\\\" The first limb reverses the closing words of clause (c), that \\\"Equivalent IGST is also levied on imports into India.\\\" The State component is payable to the State or Union Territory Government on supply within that State or Union Territory. That tax is levied by the Government of India on inter-state supply and \\\"shall be apportioned between the Union and the States as per the provisions of IGST Act.\\\"\"\n  },\n  {\n    \"id\": 1204,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"The Goods and Services Tax Compensation Cess, initially levied for a period of five years, has been extended up to:\",\n    \"options\": [\n      \"the 31st March, 2025\",\n      \"the 30th June, 2027\",\n      \"the 31st March, 2024\",\n      \"the 31st March, 2026\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the 31st March, 2026<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.2.2<\/b> so provides. That cess is levied \\\"on notified goods and services in order to compensate the Revenue loss of the States due to the introduction of a destination based GST\\\", and is \\\"currently, such cess is levied on 'sin' items like pan masala, tobacco, and some luxury items.\\\" The cess is levied \\\"In addition to GST\\\", its proceeds being accounted for by the apex accounting office of the Board along with the Central and Integrated components.\"\n  },\n  {\n    \"id\": 1205,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Among the central taxes subsumed in the Goods and Services Tax is the Additional Customs Duty commonly known as:\",\n    \"options\": [\n      \"Antidumping Duty\",\n      \"Countervailing Duty\",\n      \"Special Additional Duty\",\n      \"Safeguard Duty\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Countervailing Duty<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Para 14.2.3<\/b> lists it, together with Central Excise Duty other than on five petroleum products and tobacco products, Additional Excise Duty, Service Tax and the Special Additional Duty of Customs. The five excepted products are \\\"Petroleum crude, high speed diesel, motor spirit(petrol), natural gas & aviation turbine fuel.\\\" Central or State Excise duty and Value Added Tax continue on the five petroleum products, which \\\"would be subject to the levy of GST whenever notified on the recommendation of the GST Council.\\\"\"\n  },\n  {\n    \"id\": 1206,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following State taxes subsumed in the Goods and Services Tax:<br>1. State Value Added Tax or Sales Tax, except on five petroleum products and alcohol for human consumption<br>2. Entertainment Tax, including the tax levied by local bodies<br>3. Octroi and entry tax, purchase tax and luxury tax<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Para 14.2.3<\/b> supports the first and third limbs. The second limb removes an exclusion, since the tax subsumed is \\\"Entertainment Tax (other than the tax levied by the local bodies).\\\" Central Sales Tax, levied by the Centre and collected by the States, and taxes on lottery, betting and gambling are also subsumed. Central Sales Tax, \\\"levied by the Centre and collected by the States\\\", and taxes on lottery, betting and gambling are also among the State taxes subsumed.\"\n  },\n  {\n    \"id\": 1207,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Alcohol for human consumption has been dealt with under the Goods and Services Tax regime by being:\",\n    \"options\": [\n      \"subjected to Central Excise duty and that tax together\",\n      \"kept outside the ambit of that tax\",\n      \"subjected to that tax alongside State Value Added Tax\",\n      \"brought within that tax on the recommendation of the Council\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - kept outside the ambit of that tax<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.3<\/b> so provides. The five petroleum products stand differently, Central or State Excise duty and Value Added Tax continuing on them, and they \\\"would be subject to the levy of GST whenever notified on the recommendation of the GST Council.\\\" Tobacco products \\\"could be subjected to both Central Excise duty and GST.\\\" Tobacco products stand differently again, since they \\\"could be subjected to both Central Excise duty and GST\\\", the two levies operating together on them.\"\n  },\n  {\n    \"id\": 1208,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Over the counter payment of the Goods and Services Tax through authorised banks by cash, cheque or demand draft is permitted up to:\",\n    \"options\": [\n      \"\u20b925,000 per challan per tax period\",\n      \"\u20b910,000 per challan per period\",\n      \"\u20b95,000 per challan per tax period\",\n      \"\u20b920,000 per challan per tax period\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - \u20b910,000 per challan per period<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.4(d)<\/b> so provides. The other modes available are \\\"Internet Banking through authorised Banks\\\", credit or debit card through such banks, \\\"National Electronic Fund Transfer (NEFT) or Real Time Gross Settlement (RTGS) from any Bank\\\", and the Unified Payment Interface, the last of which was introduced in 2023. The other modes are internet banking through authorised banks, credit or debit card through such banks, the electronic funds transfer modes \\\"from any Bank\\\", and the Unified Payment Interface.\"\n  },\n  {\n    \"id\": 1209,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding the electronic challan for deposit of the Goods and Services Tax:<br>1. The challan once generated is valid for thirty days for payment.<br>2. The taxpayer enters the details of the amount to be deposited towards tax, interest, penalty, fees or any other amount in the electronic challan on the common portal.<br>3. On generation of the challan, which is an intent to pay, a Common Portal Identification Number is generated on that portal.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.6<\/b> supports the second and third limbs, the format being \\\"prescribed in Form GST PMT-06 of CGST Rules, 2017.\\\" The first limb doubles the period, since \\\"The challan once generated is valid for 15 days for payment.\\\" The details may be entered by the taxpayer \\\"or anyone authorized on his behalf.\\\" The details may be entered by the taxpayer \\\"or anyone authorized on his behalf\\\", the challan being \\\"an intent to pay\\\" rather than a payment.\"\n  },\n  {\n    \"id\": 1210,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"The Challan Identification Number generated by the bank on successful payment consists of the Common Portal Identification Number prefixed by:\",\n    \"options\": [\n      \"an eight-digit Reduced Code\",\n      \"a four-digit Bank Code number\",\n      \"a six-digit Commissionerate Code\",\n      \"a two-digit Major Head Code\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a four-digit Bank Code number<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.7<\/b> so provides, the bank generating the paid challan number and sharing it electronically with the common portal \\\"When a tax payer makes a payment through any one of the prescribed modes through an authorised Bank against a valid CPIN.\\\" In the case of payment through the electronic funds transfer modes \\\"the payments are through RBI and hence CIN is issued by RBI.\\\"\"\n  },\n  {\n    \"id\": 1211,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding banks authorised for collection of the Goods and Services Tax:<br>1. On successful payment, the challans are shared by the authorised bank or the Reserve Bank of India with the common portal at the end of the day.<br>2. All Public Sector Banks and selected Private Sector Banks are authorised for such collection.<br>3. The Reserve Bank of India is also authorised for such collection through the electronic funds transfer modes.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 14.2.8 and 14.2.9<\/b> support the second and third limbs. The first limb delays the sharing, since the challans are shared \\\"electronically with a digital signature on real time basis with common Portal (GSTN) through API integration process.\\\" The challan \\\"is also received electronically with digital signature by the e-PAO (GST) through ARPIT.\\\" The challan \\\"is also received electronically with digital signature by the e-PAO (GST) through ARPIT\\\", so the accounting authority gets the data at the same time as the common portal.\"\n  },\n  {\n    \"id\": 1212,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"On the accounting and reconciliation portal for indirect taxes, the consolidated end of day file which contains Major as well as Minor Heads is the file relating to:\",\n    \"options\": [\n      \"the luggage files sent by the banks\",\n      \"the paid challans\",\n      \"the challan intents generated by taxpayers\",\n      \"the electronic scrolls of the Reserve Bank\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the paid challans<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.10.1(e)<\/b> provides that the common portal \\\"provides a consolidated EOD (End of Day) CIN file (containing Major as well as Minor Heads) to ensure that all CINs have been received by Accounting Authority (for reconciliation).\\\" The corresponding file of challan intents under clause (d) serves the same reconciliation purpose for the intents created by taxpayers. The two consolidated files are provided at the end of the day, while the challan intents and the paid challan data are provided \\\"at every 5-minute interval\\\" during the day.\"\n  },\n  {\n    \"id\": 1213,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"On receipt of the banks' digitally signed paid challan data, the accounting entries are made on the basis of the minor head-wise details available in:\",\n    \"options\": [\n      \"the electronic scroll received from the Reserve Bank\",\n      \"the challan intent on the common portal\",\n      \"the paid challan data shared by the bank\",\n      \"the end of day file provided by the Reserve Bank\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the challan intent on the common portal<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.10.1(f)<\/b> provides that the paid challan \\\"is matched with the corresponding CPIN. The accounting entries are made based on the minor head-wise details available in the CPIN i.e. Debiting Major Head 8658-Suspense Accounts-'108-Public Sector Banks Suspense' or '138-Other Nominated Bank (Private Sector Banks) Suspense' as the case may be, and Crediting the duty\/tax heads concerning GST.\\\" The accounting entry debits the bank suspense head and credits \\\"the duty\/tax heads concerning GST\\\", the paid challan being matched with its corresponding challan intent before posting.\"\n  },\n  {\n    \"id\": 1214,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Of the components of the Goods and Services Tax, the component accounted for by the respective State and Union Territory Governments rather than by the apex accounting office of the Board comprises:\",\n    \"options\": [\n      \"the Compensation Cess\",\n      \"the State component and other Union Territory component\",\n      \"the Central component\",\n      \"the Integrated component of that tax\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the State component and other Union Territory component<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.10.1(g)<\/b> provides that that Office \\\"accounts for CGST, IGST, GST Compensation cess and UTGST (Union Territory-Without Legislature) heads only. The SGST and other UTGST amounts are accounted by the respective States and UTs Governments.\\\" The division follows the constitutional allocation of the tax between the Union and the States. That Office accounts for the Central component, the Integrated component, the Compensation Cess and the Union Territory component for Union Territories without Legislature only.\"\n  },\n  {\n    \"id\": 1215,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding settlement of the day's collections by the banks:<br>1. The banks send a luggage file containing paid challan wise details of all collections of the day to the Reserve Bank on the next day for settlement.<br>2. The end of day time for the banks is 8.00 p.m., the collection details from that hour on the previous day to that hour on the current day being sent in the file.<br>3. That Bank receives the luggage file from all authorised banks before 6.00 p.m. on the next day, and debits its own account while crediting the bank's account.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.10.1<\/b> supports the first two limbs through clause (h). The third limb reverses the entries, since on receipt of the file that Bank \\\"will debit Authorized bank's account and correspondingly credit the indirect tax account of Government of India maintained in RBI\\\" under clause (i). On receipt of the file that Bank \\\"will debit Authorized bank's account and correspondingly credit the indirect tax account of Government of India maintained in RBI.\\\"\"\n  },\n  {\n    \"id\": 1216,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"The electronic scrolls provided by the Reserve Bank on the day following the transaction contain the settlement made by the banks, being their collections of the previous day, together with:\",\n    \"options\": [\n      \"the Memoranda of Error raised during the day\",\n      \"its own funds transfer transactions of the same day\",\n      \"the challan intents generated on the common portal\",\n      \"the luggage files received from the banks that day\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - its own funds transfer transactions of the same day<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.10.1(j)<\/b> so provides, those scrolls being \\\"digitally signed e-scrolls (Major Head-wise)\\\" provided \\\"on hourly basis\\\" on the basis of the luggage file received from the banks. The transaction wise scroll \\\"is matched with the CPIN and CIN received already in the system\\\" for the accounting entry to be made. The accounting entry for the matched transactions debits \\\"8675 Reserve Bank Deposits-101-Central Civil\\\" and minus debits the bank suspense head, so the settlement is brought into the deposit head.\"\n  },\n  {\n    \"id\": 1217,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Identifier or record)<\/b><br>A. Common Portal Identification Number<br>B. Challan Identification Number<br>C. Luggage file<br>D. Electronic scroll<br><b>List-II (Generated or sent by)<\/b><br>1. The authorised bank, on successful payment<br>2. The Reserve Bank of India, to the accounting portal<br>3. The common portal, on generation of the challan<br>4. The authorised bank, to the Reserve Bank for settlement\",\n    \"options\": [\n      \"A-1, B-3, C-2, D-4\",\n      \"A-3, B-4, C-1, D-2\",\n      \"A-2, B-1, C-4, D-3\",\n      \"A-3, B-1, C-4, D-2\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-3, B-1, C-4, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.6<\/b> provides that on generation of the challan \\\"Common Portal Identification Number (CPIN) is generated on GSTN Portal\\\"; <b>Para 14.2.7<\/b> that on payment \\\"the Bank generates the paid challan CIN\\\"; <b>Para 14.2.10.1(h)<\/b> that \\\"The banks send a luggage file containing CIN wise details of all collections of the day to RBI on T+1 day for settlement\\\"; and clause (j) that that Bank \\\"provides digitally signed e-scrolls (Major Head-wise) on hourly basis.\\\"\"\n  },\n  {\n    \"id\": 1218,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"The Memorandum of Error module used in the bank reconciliation process for the Goods and Services Tax was developed by the Reserve Bank in consultation with the apex accounting office of the Board by integrating:\",\n    \"options\": [\n      \"the accounting portal with the payment platform itself\",\n      \"its electronic system with the accounting portal\",\n      \"the common portal with the customs electronic system\",\n      \"the payment platform with the common portal\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - its electronic system with the accounting portal<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.11<\/b> so records, the reconciliation in that system being \\\"fully electronic.\\\" Four types of mismatch can occur, namely a paid challan reported by that Bank but not by the common portal, one reported by the bank through that portal but not by that Bank, and the two cases where the amount reported by that Bank is more or less than that reported by the portal.\"\n  },\n  {\n    \"id\": 1219,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following scenarios in which a paid challan is reported by the Reserve Bank but not by the common portal:<br>1. The bank has not reported the paid challan to the common portal or the accounting portal, but has reported it to that Bank.<br>2. The bank reported it to those portals but it was rejected due to a mismatch of amount with the challan intent.<br>3. The bank reported it under one Major Head to that Bank but under a different Major Head to those portals.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.11.1<\/b> records that in that case \\\"There are three possible scenarios\\\", being exactly these. The illustration given is of a paid challan \\\"for \u20b9 500 received from RBI under CGST Scroll\\\", in which no accounting entry is made on receipt of the scroll for the day as the paid challan is not available, and a Memorandum of Error is generated. In such a case \\\"No Accounting entries are made on receipt of eScroll for the day as the CIN is not available. MoE is generated\\\", the entries following on resolution.\"\n  },\n  {\n    \"id\": 1220,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding the case where the paid challan is reported by the bank through the common portal but not by the Reserve Bank:<br>1. One scenario is that the bank has not reported the paid challan in the luggage file sent to that Bank.<br>2. Another is that the bank has reported it in the luggage file but under a different Major Head.<br>3. Penal interest for delayed remittance is not leviable in such cases, the error being one of reporting only.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.11.2<\/b> supports the first two limbs. The third limb reverses the express direction that \\\"Penal Interest for delayed remittance will be levied as per extant rules.\\\" That Bank \\\"takes up with the BANK which has not sent the CIN to GSTN\/ARPIT\\\", the accounting entry made on receipt of the paid challan being reversed on resolution of the Memorandum of Error. The accounting entry made at the time of receipt of the paid challan debits the bank suspense head and credits the tax head, and is reversed on resolution of the Memorandum of Error.\"\n  },\n  {\n    \"id\": 1221,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"In the case where the amount reported by the Reserve Bank is less than the amount reported by the common portal, the Memorandum of Error is resolved on receipt of:\",\n    \"options\": [\n      \"a fresh luggage file from the bank concerned\",\n      \"an Error Correction Scroll from that Bank\",\n      \"a Reversal Clearance Memo or Debit Notification\",\n      \"the paid challan data from the common portal\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - an Error Correction Scroll from that Bank<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.11.4<\/b> so provides, the resolution entry debiting the Reserve Bank Deposits head and minus debiting the bank suspense head for the shortfall. Where the amount reported by that Bank is more, the resolution comes \\\"on receipt of Reversal clearance Memo\/Debit Notification from RBI\\\", the excess being minus credited from the Receipts Awaiting Transfer head (<b>Para 14.2.11.3<\/b>). Where the amount reported by that Bank is more, the resolution comes \\\"on receipt of Reversal clearance Memo\/Debit Notification from RBI\\\", the excess being minus credited from the transitory receipt head.\"\n  },\n  {\n    \"id\": 1222,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding the accounting entries where the amount reported by the Reserve Bank exceeds the amount reported by the common portal:<br>1. On receipt of the paid challan from that portal, the bank suspense head is debited and the tax head credited for the amount so reported.<br>2. On receipt of the electronic scroll for the larger amount, the Reserve Bank Deposits head is debited, the excess being credited to the Receipts Awaiting Transfer head and the bank suspense head minus debited.<br>3. On resolution, the excess is cleared by minus crediting the Receipts Awaiting Transfer head and minus debiting the Reserve Bank Deposits head.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from the illustration in <b>Para 14.2.11.3<\/b>, worked on a paid challan of ninety rupees reported by the common portal against a scroll of one hundred rupees. The resolution follows \\\"on receipt of Reversal clearance Memo\/Debit Notification from RBI\\\", so the excess settled is withdrawn from both the deposit head and the transitory receipt head. The illustration is worked on a paid challan of ninety rupees against a scroll of one hundred rupees, the ten rupee excess passing through the transitory receipt head until resolution.\"\n  },\n  {\n    \"id\": 1223,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"The levy of Integrated Goods and Services Tax on all inter-state supplies of goods and services, including on imports of goods into India at the point when customs duties are levied, rests on:\",\n    \"options\": [\n      \"Rule 96 of the Central Goods and Services Tax Rules\",\n      \"Section 5 of the Integrated Goods and Services Tax Act\",\n      \"Section 17 of that Act\",\n      \"Section 49(5) of the Central Goods and Services Tax Act\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Section 5 of the Integrated Goods and Services Tax Act<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.12.1<\/b> so provides. Section 17 of the same Act deals with a different matter, namely \\\"the Apportionment of IGST collected to the Centre and to the State\/Union Territory where the supply takes place\\\", and Section 18 with \\\"the transfer of ITC between Centre and State\/UT\\\" (<b>Para 14.2.12.2(a)<\/b>). That Section provides that the tax \\\"is also levied and collected on the imports of goods into India at the point when duties of customs are levied and collected.\\\"\"\n  },\n  {\n    \"id\": 1224,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"The manner in which settlement of the Integrated Goods and Services Tax takes place between the Centre's integrated and Central components, and between the Centre and the States, is provided by:\",\n    \"options\": [\n      \"Section 17 of the Integrated Goods and Services Tax Act\",\n      \"Section 49(5) of the Central Goods and Services Tax Act\",\n      \"the Central Goods and Services Tax Rules, 2017\",\n      \"the Goods and Services Tax Settlement of Fund Rules, 2017\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Goods and Services Tax Settlement of Fund Rules, 2017<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.12.2(b)<\/b> so provides, those Rules requiring that \\\"based on the returns filed by the tax payers, the Place of Supply and the ITC utilized by the tax payers are determined.\\\" Section 17 of that Act provides for apportionment of the tax collected, and Section 49(5) of the other Act for cross utilisation of input tax credit. The common portal provides the details \\\"of IGST which is to be apportioned to the Centre and States\/UTs and also the details of ITC cross utilized\\\", from which the settlement reports are drawn.\"\n  },\n  {\n    \"id\": 1225,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following steps in the regular settlement of the Integrated Goods and Services Tax:<br>1. The common portal provides details of the tax to be apportioned to the Centre and the States, and the details of input tax credit cross utilised, in the form of settlement reports.<br>2. Based on those reports the Department of Revenue issues the sanction.<br>3. On receipt of the sanction, the apex accounting office of the Board issues an Inter-Governmental Adjustment Advice to the Reserve Bank for transfer of funds and for book adjustment between the integrated and Central components.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 14.2.12.2<\/b>, clauses (b) and (c). The settlement reports \\\"form the basis for net settlement to be made to the Centre (CGST) and the States\/UTs\\\", the underlying details being determined from the returns filed by the taxpayers as to the place of supply and the input tax credit utilised. The reports are provided to the Centre \\\"in the form of various types of GST Settlement Reports\\\", the advice to that Bank being issued for transfer of funds to or from the States and for the internal book adjustment.\"\n  },\n  {\n    \"id\": 1226,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Under the provision for advance settlement, the Central Government may provisionally settle any unsettled sum of the Integrated Goods and Services Tax collected in a financial year:\",\n    \"options\": [\n      \"on the approval of the Comptroller and Auditor General, in proportion to the collections of each State\",\n      \"on the advice of the Reserve Bank, in proportion to the place of supply determined from the returns\",\n      \"on the Council's recommendation, in equal share after providing for future settlement\",\n      \"on the sanction of the Department of Revenue, in the ratio of the regular settlement of that month\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - on the Council's recommendation, in equal share after providing for future settlement<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.12.3<\/b> reproduces Rule 11(3) of the GST Settlement of Fund Rules, 2018, permitting provisional settlement of any sum \\\"which has not been settled so far which will be adjusted in the subsequent month(s)\/year(s), based on the returns filed by the taxpayers\\\", the Centre being able to apportion it \\\"in equal share (after giving due provisions for future settlement and refunds) to the Centre and State\/UT after the approval of GST Council.\\\"\"\n  },\n  {\n    \"id\": 1227,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding recovery of an advance settlement of the Integrated Goods and Services Tax:<br>1. Recovery is made when there is a shortfall in that tax to meet the settlements to be made to the Centre and the States on the basis of returns.<br>2. No recovery is made from the Centre or the States when there is no shortfall in the unsettled amount in the Consolidated Fund.<br>3. Where there is a shortfall, recovery from the Centre and the States is made in equal proportion.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 14.2.12.4<\/b>, the equal proportion being \\\"50% from the Centre and 50% from the States\/UTs.\\\" The ratio of adjustment or recovery from each State \\\"will be in the same ratio as that of Regular Settlement (Return based) is being done during the month of adjustment.\\\" The rule of equal proportion applies only \\\"In case there is a shortfall of IGST to meet the regular settlements\\\", the State-wise ratio following that of the regular return based settlement.\"\n  },\n  {\n    \"id\": 1228,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Among the circumstances in which a refund of the Goods and Services Tax may arise is a refund due to:\",\n    \"options\": [\n      \"delayed settlement of the integrated component\",\n      \"expiry of the validity of a scrip\",\n      \"an inverted duty structure\",\n      \"payment of tax under an incorrect Major Head\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - an inverted duty structure<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.13.1<\/b> lists that circumstance along with refund of the integrated tax paid on goods exported out of India, refund arising from supply of zero rated goods and services, refund due to deemed exports, and \\\"Refund of GST paid by Unique Identification Number (UIN) entities like Embassies, UN agencies etc.\\\" The first of these has its own process, the shipping bill filed by the exporter being deemed to be the application for refund under <b>Rule 96 of the CGST Rules<\/b>.\"\n  },\n  {\n    \"id\": 1229,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"The shipping bill filed by an exporter is deemed to be an application for refund of the integrated tax paid on goods exported out of India, but is deemed to have been filed only when:\",\n    \"options\": [\n      \"the bank details of the exporter have been validated by the payment platform\",\n      \"the sanction file has been generated by the designated officer of Customs\",\n      \"the Export General Manifest is generated and the prescribed return filed\",\n      \"the goods have been physically exported out of India\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Export General Manifest is generated and the prescribed return filed<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.13.2(a)<\/b> so provides, resting on Rule 96 of the CGST Rules. On receipt of the information of valid return filing \\\"from the common portal (GSTN), the designated officer of Customs processes the claim and sanction the refund in the ICES\/ICEGATE System. He also generates a sanction file for IGST Refunds.\\\" On receipt of that information \\\"the designated officer of Customs processes the claim and sanction the refund in the ICES\/ICEGATE System. He also generates a sanction file for IGST Refunds.\\\"\"\n  },\n  {\n    \"id\": 1230,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following steps in the process of refund of integrated tax paid by exporters on goods exported out of India:<br>1. The sanction file containing the list of beneficiaries is sent by the customs electronic system to the payment platform in the specified file format.<br>2. That platform validates the file and places it at the level of the Drawing and Disbursing Officer, an officer of the Customs department so designated generating and digitally signing the bill.<br>3. The electronic Pay and Accounts Officer receives the refund bills, which are cleared at three levels before the payment file is digitally signed for disbursement.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 14.2.13.2<\/b>, clauses (c) to (e), the three levels being \\\"Dealing Hand, AAO and Pay and Accounts Officer.\\\" The disbursement to the beneficiaries is made \\\"through the authorized bank of CBIC\\\", the bill being sent to the electronic Pay and Accounts Office for refunds at Mumbai. The sanction file \\\"contains a list of beneficiaries for whom the IGST Refunds has been sanctioned by the officer\\\", and travels from the customs system to the payment platform in a specified format.\"\n  },\n  {\n    \"id\": 1231,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding disbursement of refunds of the Goods and Services Tax through a single authority:<br>1. The refund may be sanctioned by either the Central Tax authority or the State Tax authority, but payment is made by a single Pay and Accounts Office of the Centre.<br>2. The refund of the State or Union Territory component is also disbursed by the Centre on behalf of the States and Union Territories.<br>3. The amount so disbursed on behalf of a State is written off in the Central accounts and is not recovered from that State.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.13.3(A)<\/b> supports the first two limbs. The third limb reverses clause (iv), since \\\"The amount so disbursed will be recovered from the States\/UTs concerned at the time of settlement of IGST to the States\/UTs.\\\" The decision that disbursement be by a single authority was taken by the Council \\\"To ease the process of refunds to tax payers.\\\" Refund by a single authority means that the sanction \\\"would be made either by the Central Tax Authority or the State\/UT Tax authority but the payment will be made by a single PAO of the Centre.\\\"\"\n  },\n  {\n    \"id\": 1232,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following steps for validation of a refund applicant's bank details:<br>1. The common portal sends an assessee registration file to the payment platform containing the bank details of taxpayers who have filed refund applications.<br>2. That platform gets the bank details validated from the respective banks and reports back to that portal.<br>3. The tax authorities may sanction the refund and issue the payment advice even where the bank details have not been successfully validated.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 14.2.13.3(A)<\/b> supports the first two limbs. The third limb reverses its terms, since the authorities \\\"will be able to sanction the refund to the tax payer but will be able to issue payment advice (RFD 05) only if the bank details are successfully validated by PFMS.\\\" In case of failed validation the taxpayer must furnish correct details, which are verified afresh.\"\n  },\n  {\n    \"id\": 1233,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following steps in the process flow of refund of the Goods and Services Tax:<br>1. Refund applications are processed by the respective jurisdictional tax officers of the Centre and the States on the common portal.<br>2. That portal pushes a file containing the State-wise payment advices of various taxpayers to the payment platform, which processes it for validations.<br>3. Initial disbursement of the refund takes place from the Central Government cash account, the settlement of funds between the Centre and the States being done on a monthly basis.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 14.2.13.3(B)<\/b>. After file validation the bills are available at the login access of the Drawing and Disbursing Officer, who forwards them digitally signed to the electronic Pay and Accounts Office, \\\"The payment confirmation with regard to the RFD-05 is shared by PFMS with GSTN in R-2 File.\\\" The taxpayer applies for refund on the common portal and \\\"an ARN number is generated by the portal\\\", the application then being available to the jurisdictional tax authority for scrutiny and sanction.\"\n  },\n  {\n    \"id\": 1234,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"At the time of making a refund payment of the Goods and Services Tax, the accounting entry credits:\",\n    \"options\": [\n      \"the head for Deposits with Reserve Bank\",\n      \"the dedicated minor head for the State or Union Territory concerned\",\n      \"the head for Cheques and Bills, under Electronic Advice\",\n      \"the Public Sector Bank Suspense head\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the head for Cheques and Bills, under Electronic Advice<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.13.3(C)<\/b> requires the concerned revenue heads of the Central component to be minus credited, and in the case of refunds on behalf of States the corresponding detailed head below the dedicated minor head to be debited, the contra credit going to \\\"8670.00.111\u2013 Electronic Advice.\\\" That credit is cleared on receipt of the scroll from the accredited bank. That credit is cleared on receipt of the scroll from the accredited bank, when the head for Electronic Advices is minus credited and the bank suspense head credited.\"\n  },\n  {\n    \"id\": 1235,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Arrange the following accounting entries in the correct order in the disbursement of a refund of the Goods and Services Tax:<br>1. Minus credit of the concerned revenue head, with credit to the head for Electronic Advices<br>2. Minus credit of the head for Electronic Advices and credit to the Public Sector Bank Suspense head, on receipt of the scroll from the accredited bank<br>3. Minus credit of that Suspense head and credit to the head for Reserve Bank Deposits, on receipt of the put through statement<br>4. Debit of the head for Deposits with Reserve Bank and minus debit of the dedicated head of the State, on receipt of the clearance memo for settlement of the State component\",\n    \"options\": [\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\",\n      \"1 - 3 - 2 - 4\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.2.13.3(C)<\/b> sets out the four entries in that order, the third being made \\\"On receipt of put through statement from RBI about the refunds made from CFI\\\", and the fourth \\\"at the time of receipt of Clearance Memo from RBI for settlement of SGST\/UTGST refund payments made on behalf of the State\/UTs.\\\" The chain runs from the refund payment through the bank scroll and the put through statement to the final settlement of the State component with that Bank.\"\n  },\n  {\n    \"id\": 1236,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding collection of Central Excise and Service Tax:<br>1. Taxpayers who had migrated to the Goods and Services Tax access the common portal of that tax for making payments and filing returns.<br>2. Taxpayers dealing with goods attracting Central Excise levy earlier made payments through the electronic accounting website and filed returns on a separate site.<br>3. A new integrated portal for legacy payments was made operational with effect from the 1st July, 2017.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.3.2<\/b> supports the first two limbs. The third limb shifts the date, since the Board, \\\"in order to have an integrated data, has integrated the ACES and GST data, and a new portal www.cbic-gst.gov.in has been made operational w.e.f. 01.07.2019.\\\" Taxpayers for legacy payments now log in to that site. Taxpayers dealing with goods attracting Central Excise levy earlier made payments through the electronic accounting website \\\"and file returns on www.aces.gov.in.\\\"\"\n  },\n  {\n    \"id\": 1237,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Among the stakeholders in the platform for Central Excise and Service Tax payments, the accounting and reconciliation portal for indirect taxes is operated by:\",\n    \"options\": [\n      \"the electronic system of the Reserve Bank\",\n      \"the tax system of the Board\",\n      \"the apex accounting office of the Board\",\n      \"the payment portal of the Board\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the apex accounting office of the Board<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.3.4.1<\/b> lists five stakeholders, namely the tax system of the Board, its payment portal, the authorised banks, the electronic system of the Reserve Bank and that Office. Their systems \\\"are integrated with each other through either APIs or Secured File Transfer Protocol (SFTP) to share and exchange the tax payment details\\\" (<b>Para 14.3.4.2<\/b>). Their systems \\\"are integrated with each other through either APIs or Secured File Transfer Protocol (SFTP) to share and exchange the tax payment details.\\\"\"\n  },\n  {\n    \"id\": 1238,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following steps in the payment process for Central Excise and Service Tax on the platform in force from the 1st July, 2019:<br>1. The taxpayer logs in to the tax system of the Board and, while generating a challan, selects the accounting codes under which he is making the payment.<br>2. On clicking the payment button the portal redirects him to the payment portal, where challans generated by him are listed.<br>3. On initiation of payment, a reference number is generated by the tax system of the Board.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.3.5.1<\/b> supports the first two limbs through clauses (a) to (e). The third limb names the wrong system, since \\\"On initiation of payment, an IG Reference number is generated by ICEGATE.\\\" The taxpayer \\\"has the choice to select one challan or multiple challans for payment.\\\" The taxpayer may initiate the transaction from the tax system of the Board \\\"by following the payment link provided in the portal OR alternatively can access the ICEGATE e-payment portal directly.\\\"\"\n  },\n  {\n    \"id\": 1239,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding the mode of payment of Central Excise and Service Tax on the payment portal:<br>1. The taxpayer may select internet banking or the electronic funds transfer modes.<br>2. On selection of internet banking, the portal redirects him to the internet banking facility of the selected bank.<br>3. Where the electronic funds transfer modes are selected, a mandate form is generated showing the reference number as the account number and the Reserve Bank as the beneficiary.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 14.3.5.1<\/b>, clauses (f) to (h), the mandate form showing \\\"the RBI's specific IFSC code provided for these transactions as the IFSC code of the Bank.\\\" The taxpayer \\\"can make either an online or offline payment of NEFT\/RTGS transactions.\\\" The taxpayer \\\"can make either an online or offline payment of NEFT\/RTGS transactions\\\", the mandate form carrying the reference number in place of an account number.\"\n  },\n  {\n    \"id\": 1240,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"In the case of net banking payments of Central Excise and Service Tax, the double verification interface invoked after every transaction serves to:\",\n    \"options\": [\n      \"verify the bank details of the taxpayer before payment is initiated\",\n      \"reconcile the end of day file against the credit notification\",\n      \"reconfirm the transaction status before the details are updated\",\n      \"confirm the minor head details before the amount is sent to the bank\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - reconfirm the transaction status before the details are updated<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.3.6(iv)<\/b> so provides. The payment portal sends \\\"the IG Reference number, Major Head(s) and Major head-wise amount to the Authorized bank in case of Net banking and to RBI in case of NEFT\/RTGS payment\\\", and the banks and that Bank \\\"send an EOD file to ICEGATE for all the transactions of the day for reconciliation.\\\" For the funds transfer modes \\\"the challan details along with IG reference number are sent to RBI\\\", and when payment is made the banks send the transaction details to that Bank, which relays them to the portal.\"\n  },\n  {\n    \"id\": 1241,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Credit notifications in the form of electronic scrolls are sent by the electronic system of the Reserve Bank to the accounting portal on the transaction day itself in respect of:\",\n    \"options\": [\n      \"all transactions, irrespective of the mode\",\n      \"transactions settled through the luggage file\",\n      \"transactions through the funds transfer modes\",\n      \"net banking transactions\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - transactions through the funds transfer modes<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.3.6(xiv)<\/b> so provides, such notifications being sent \\\"on T+1 in respect of net-banking transactions (when the banks report the same to RBI).\\\" The authorised banks \\\"also settle the collections on T+1 day by sending a luggage file to RBI e-Kuber containing the IG-Reference wise, Major Head-wise data\\\" under clause (xiii). The authorised banks \\\"also settle the collections on T+1 day by sending a luggage file to RBI e-Kuber containing the IG-Reference wise, Major Head-wise data.\\\"\"\n  },\n  {\n    \"id\": 1242,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding challan based accounting of Central Excise and Service Tax collections:<br>1. The payment portal shares with the accounting portal the digitally signed reference-wise challan details on a real time basis, the challan containing minor head-wise details of the payment amount.<br>2. The payment portal sends the reference number, the Major Head and the amount to the bank or the Reserve Bank, the minor head details not being sent to them.<br>3. The payment transaction data shared with the accounting portal also contains the minor head-wise amount.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 14.3.7.1 to 14.3.7.4<\/b> support the first two limbs. The third limb reverses the position, since \\\"the payment transaction contains only Major head-wise amount.\\\" The accounting portal accordingly \\\"matches the payment transaction data with the challan wise data received from ICEGATE\\\", the reference number being \\\"the common attribute (primary key) in both the data sets for matching them.\\\" The payment transactions \\\"for each IG Reference are digitally signed by the RBI in case of NEFT\/RTGS and by Authorized banks in respect of net-banking transactions and sent to ICEGATE.\\\"\"\n  },\n  {\n    \"id\": 1243,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"The minor head details contained in the challan for Central Excise and Service Tax are given by taxpayers in an eight digit Reduced Code format, and while accounting the challan-wise data the accounting is done in:\",\n    \"options\": [\n      \"the same eight digit Reduced Code format\",\n      \"the Major Head-wise format used by the banks\",\n      \"the corresponding thirteen plus two digit heads\",\n      \"the corresponding eleven digit functional heads\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the corresponding thirteen plus two digit heads<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.3.7.6<\/b> so provides. The payment transactions received \\\"are reconciled with the EOD file and Challan-wise minor head-wise accounting of the transactions are done under the respective Major Heads\\\", the accounting of Central Excise payments being done under one designated electronic Pay and Accounts Office code and that of Service Tax under another. The accounting of Central Excise payments is done under the code \\\"000582 \u2013e-PAO Central Excise\\\" and that of Service Tax legacy and residual payments under \\\"000581 e-PAO Service Tax.\\\"\"\n  },\n  {\n    \"id\": 1244,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Where the reference-wise credit notification has been received from the Reserve Bank but the challan-wise transaction details have not been received from the payment portal, the amount is required to be:\",\n    \"options\": [\n      \"kept outside the accounts until the details are received\",\n      \"booked under the final tax head subject to later correction\",\n      \"booked under the Receipts Awaiting Transfer head\",\n      \"held under the Public Sector Bank Suspense head pending receipt of the details\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - booked under the Receipts Awaiting Transfer head<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.3.8<\/b> so provides, such an instance arising \\\"may be due to some temporary integration failure\\\", the amount \\\"having been already settled to CFI\\\" needing to be accounted. The amount so booked \\\"will be cleared on receipt of Challan and payment transaction details from ICEGATE.\\\" Such an instance \\\"may be due to some temporary integration failure\\\", the amount having already been settled to the Consolidated Fund and therefore needing to be accounted at once.\"\n  },\n  {\n    \"id\": 1245,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following errors which may arise in the reconciliation of Central Excise and Service Tax collections:<br>1. Where the banks have reported a higher amount than the Reserve Bank<br>2. Where the banks have not reported, or have reported less than, the amount reported by that Bank<br>3. In either instance, the Memorandum of Error is raised through the system or offline to that Bank at Mumbai<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 14.3.9<\/b>. The paragraph opens by noting that \\\"In an ideal electronic environment there shall not be any discrepancies between Transaction data reported by bank in real time (and EOD) and the data reported by RBI in the credit notifications\\\", and closes with the direction that \\\"on resolution of the same, the MoE is closed.\\\" The Memorandum of Error is raised \\\"through the system\/offline to RBI, Mumbai and on resolution of the same, the MoE is closed.\\\"\"\n  },\n  {\n    \"id\": 1246,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding refund payments of Central Excise and Service Tax:<br>1. The Divisional Officer issues a cheque payable at the nominated bank authorised for payments of refunds, on the sanction of the competent authority.<br>2. Cheque books are provided by the Principal Accounts Office to the Pay and Accounts Officers, who issue them to the Divisional Officer or Chief Accounts Officer on requisition.<br>3. The banks honouring such cheques prepare payment scrolls in the prescribed format, marked as refunds, rebates and drawbacks, minor head-wise.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 14.3.10.1 and 14.3.10.2<\/b> support the first two limbs. The third limb alters the level of detail, since such scrolls are prepared \\\"in the prescribed format Major Head-wise in respect of cheques issued for payment of refunds\\\", the scrolls being separate and \\\"specifically marked Refunds, rebates and drawbacks.\\\" The accounting adjustment is made on the basis of the weekly Lists of Payments and \\\"the images of paid cheques along with scrolls received from bank branch authorized for making refunds.\\\"\"\n  },\n  {\n    \"id\": 1247,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"The List of Payments in respect of refunds of Central Excise and Service Tax is required to be prepared by the Divisional Officer:\",\n    \"options\": [\n      \"on a monthly basis, by the 3rd of the following month\",\n      \"on a daily basis, along with the paid refund vouchers\",\n      \"on a weekly basis, on the 7th, 14th, 21st and 30th\",\n      \"on a fortnightly basis, on the 15th and the last day of every month\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - on a weekly basis, on the 7th, 14th, 21st and 30th<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.3.10.3<\/b> so requires, the List being prepared \\\"under revenue account\\\" and sent to the Pay and Accounts Officer \\\"along with Paid Refund Vouchers directly.\\\" The accounting adjustment is made on the basis of those Lists and \\\"the images of paid cheques along with scrolls received from bank branch authorized for making refunds\\\", under the concerned revenue head as deduct refunds or drawbacks.\"\n  },\n  {\n    \"id\": 1248,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding collection of customs duty:<br>1. Every importer or exporter needs to declare his goods in detail through a bill of entry at the customs location, or at the web portal if that location has the electronic data interchange system.<br>2. Where a customs location does not have that system, the whole process of filing the bill of entry, duty assessment, challan generation, duty payment and delivery of goods is under manual process flow.<br>3. In the electronic system the challans are generated by the importer before the assessment is done by the customs officials.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 14.4.1 and 14.4.2<\/b> support the first two limbs. The third limb reverses the order, since \\\"the challans are generated by the system after the assessment is done by the customs officials, based upon the Bill of Entry filed by the importer\/taxpayer either electronically or manually.\\\" The challan details so generated \\\"are provided to the bank through electronic means.\\\" The challan details generated by the electronic system \\\"are provided to the bank through electronic means\\\", the taxpayer then making the payment \\\"at the bank through e-Payment or physical mode.\\\"\"\n  },\n  {\n    \"id\": 1249,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"The creation of an electronic cash ledger in which importers and exporters may deposit any sum to pay their duty liability, interest, penalty and testing fees is provided for by:\",\n    \"options\": [\n      \"Section 5 of the Integrated Goods and Services Tax Act\",\n      \"Rule 96 of the Central Goods and Services Tax Rules\",\n      \"Section 51A of the Customs Act\",\n      \"Section 27 of that Act\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Section 51A of the Customs Act<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.4.3<\/b> so provides, any amount deposited in that ledger being capable of being \\\"debited automatically towards the dues of the exporter\/importer in contrast to traditional payment system in operation earlier.\\\" Section 27 of the same Act deals with a different subject, namely \\\"the refund of duty and interest\\\" (<b>Para 14.4.7.1<\/b>). Any amount deposited in that ledger \\\"could be debited automatically towards the dues of the exporter\/importer in contrast to traditional payment system in operation earlier.\\\"\"\n  },\n  {\n    \"id\": 1250,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"The provision introducing the electronic cash ledger in customs has among its objectives the provision, in that ledger, of:\",\n    \"options\": [\n      \"a record of duty drawback claims\",\n      \"a link with the common portal of the Goods and Services Tax\",\n      \"an advance deposit mechanism\",\n      \"a facility for automatic refund of excess duty\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - an advance deposit mechanism<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.4.4<\/b> names three objectives, namely to create such a ledger in the customs electronic system, \\\"provide advance deposit mechanism in ECL\\\" and \\\"provide payment of tax and other dues through ECL.\\\" The taxpayer accordingly has the choice of making advance payment of duties and may also pay at the time of generation of challans, all payments being routed through that ledger.\"\n  },\n  {\n    \"id\": 1251,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding the operation of the electronic cash ledger in customs:<br>1. On payment of the challan generated by the taxpayer, that ledger is credited, the amount being credited to the Public Account given the nature of the deposits.<br>2. The ledger carries all details of credit and debit for the particular entity, such as the importer, exporter, customs broker or shipping line.<br>3. When a declaration for clearance is made, the taxpayer makes a fresh payment rather than discharging the duty from that ledger.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.4.5.2<\/b> supports the first two limbs. The third limb reverses its closing words, since on such a declaration \\\"the tax payer instead of making a payment will discharge the duty amount from the ECL.\\\" After the head-wise liability is finalised the ledger is debited \\\"and the duty payments are credited head-wise.\\\" Both the transactions debiting the cash ledger and crediting the correct duty payment \\\"shall be communicated to Pr. CCA, CBIC along with the Minor Head Information for accounting purpose.\\\"\"\n  },\n  {\n    \"id\": 1252,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Deposits made in the electronic cash ledger created for individual entities in the customs electronic system are required to be credited below the Major Head for Other Deposits under the section of the Public Account for:\",\n    \"options\": [\n      \"reserve funds bearing interest\",\n      \"suspense and miscellaneous heads\",\n      \"deposits not bearing interest\",\n      \"deposits bearing interest\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - deposits not bearing interest<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.4.6<\/b> so provides, all liabilities of the entity concerned being discharged \\\"through transfer from Public Account to CFI.\\\" All challan level details containing the debit and credit linkages \\\"shall be shared regularly by the ICEGATE with O\/o Pr.CCA through API integration\\\", the detailed accounting procedure being set out in an Appendix to the Chapter. Changes in the account heads \\\"due to reassessment cases or refunds shall also be communicated to Pr. CCA, CBIC\\\", so the accounting authority is kept abreast of every movement in the ledger.\"\n  },\n  {\n    \"id\": 1253,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"An application for refund of customs duty and interest under the Customs Act is required to be filed within:\",\n    \"options\": [\n      \"one year from the date of payment of duty and interest\",\n      \"three months from the date of payment of duty and interest\",\n      \"two years from the date of payment of duty and interest\",\n      \"six months from the date of payment of the duty\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - six months from the date of payment of the duty<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.4.7.1<\/b> so provides, such refund being claimable \\\"either by a person who has paid the duty in pursuance to an order of assessment or a person who has borne the duty.\\\" After scrutiny of the application \\\"the competent authority passes the refund order and issues cheque to the beneficiary payable at the nominated bank authorized for payments of Refunds.\\\" Such refund may be claimed \\\"either by a person who has paid the duty in pursuance to an order of assessment or a person who has borne the duty.\\\"\"\n  },\n  {\n    \"id\": 1254,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"In the case of exports under an electronic shipping bill, the claim for duty drawback is constituted by:\",\n    \"options\": [\n      \"a separate application filed within six months\",\n      \"the drawback data sheet generated in the electronic system\",\n      \"the bill of entry filed at the customs location\",\n      \"the shipping bill itself\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the shipping bill itself<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.4.7.3<\/b> so provides, duty drawback seeking \\\"to rebate duty or tax chargeable on any imported\/excisable materials and input services used in the manufacture of export goods.\\\" The data sheet is generated later, on approval of the drawback payment by the competent Customs officer, and is sent to the central server of the authorised banks. At locations where the electronic system has been introduced, the whole process of filing the bill of entry or shipping bill, assessment, challan generation, duty payment \\\"processing of drawback claims etc. are done through the ICES\/ICEGATE system.\\\"\"\n  },\n  {\n    \"id\": 1255,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Arrange the following accounting entries in the correct order for a customs refund or drawback payment:<br>1. Minus credit of the Customs revenue head and credit to the head for Cheques and Bills, on receipt of the abstract of payments from the Customs Officer<br>2. Minus credit of the head for Cheques and Bills and credit to the Public Sector Bank Suspense head, on receipt of the daily payment scroll<br>3. Minus credit of that Suspense head and credit to the head for Deposits with the Reserve Bank, on receipt of the put through statement\",\n    \"options\": [\n      \"1 - 3 - 2\",\n      \"3 - 1 - 2\",\n      \"1 - 2 - 3\",\n      \"2 - 1 - 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 - 2 - 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.4.7.6<\/b> sets out the three entries in that order, the second being made \\\"On receipt of Daily Payment Scroll from FPB\\\" and the third by the Principal Accounts Office \\\"On receipt of Put Through Statement of RBI.\\\" The payment scrolls for such payments are sent by the bank to the Pay and Accounts Office, and the departmental officer sends the weekly list of payments.\"\n  },\n  {\n    \"id\": 1256,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding scrips issued to exporters under schemes such as the remission of duties and taxes on exported products:<br>1. The issue of such scrips and their utilisation had until recently been treated only as revenue foregone.<br>2. From the financial year 2021-22 the Government decided that there should be budgetary control over the issue and discharge of scrips towards payment of customs duty.<br>3. A suitable budget provision is made annually under new minor heads below the Major Head for Customs receipts, indicating the maximum amount up to which scrips will be issued.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.5.1.1<\/b> supports the first two limbs. The third limb names the wrong Major Head, since the provision is made \\\"below the Major Head '2037'\\\", that is, the expenditure head for Customs, addition or reduction to the allocation being made \\\"as per requirement as done for all expenditures.\\\" The scrips are issued under schemes \\\"like RoDTEP (Remission of Duties and Taxes on Exported Products), RoSCTL (Remission of State and Central Taxes and Levies)\\\", and similar export incentive schemes.\"\n  },\n  {\n    \"id\": 1257,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following steps in the accounting of issue and utilisation of scrips towards payment of customs duty:<br>1. At the time of issue of scrips, an amount equivalent to the scrips issued is transferred from the concerned minor heads under the Customs expenditure head to the Public Account under the Major Head for Special Deposits and Accounts.<br>2. As and when scrips are utilised for payment of customs duty, the Public Account is debited and an equal amount credited under the concerned minor head below the Customs receipt head.<br>3. While calculating the net proceeds assignable to States, the amount booked towards issue of scrips is added to the total collection.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.5.1.1<\/b> supports the first two limbs through clauses (b) and (c). The third limb reverses clause (d), under which \\\"the entire cost of collection along with the amount booked under 'MH 2037-Customs' towards issue of scrips will be deducted from total collection for arriving at the 'Net Proceeds' for the purpose of devolution of State's share from Central Taxes.\\\" The Budget Division \\\"has provided an accounting process to be followed in the budgetary route of issue of scrips and its discharge through the CFI and Public account.\\\"\"\n  },\n  {\n    \"id\": 1258,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding unused scrips on expiry of their validity:<br>1. Scrips issued are valid for a period of one or two years from the date of issue.<br>2. On expiry of validity within the same year, the corresponding balance lying in the Public Account is credited back to the original budgetary head under the Customs expenditure head.<br>3. Balances lying in scrips issued in previous years but expiring in the current financial year are also credited back to that budgetary head in the same manner.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.5.1.1(e)<\/b> supports the first two limbs. The third limb ignores the different treatment of earlier years' scrips, whose balances \\\"shall be written back to the distinct 'Minor head 911 Deduct- Recoveries of overpayment' under the MH \u2013 2037 Customs', in terms of General Direction 3.10 of LMMHA.\\\" The credit back within the same year is effected \\\"by classifying (-) Credit to concerned minor heads below Major Head 8012-Special Deposits and Accounts' and (-) Debit would be made under minor heads below Major Head 2037-Customs.\\\"\"\n  },\n  {\n    \"id\": 1259,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding reassessment of customs duty paid through scrips:<br>1. Where the duty amount increases, the sanction for the scrips utilised is issued only for the incremental value and not for the whole amount.<br>2. Where the duty amount decreases, a sanction for reversal of the duty paid through scrips is issued for the decremental value.<br>3. That sanction shows a credit back by way of minus debit to the scrips head below the Special Deposits Major Head, and a minus credit under the minor heads below the Customs receipt head.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 14.5.1.1(f)<\/b>, the sanction being required to \\\"clearly mention the reversal of the earlier entry.\\\" Reassessment may result in the duty payable being \\\"either be increased from the original assessed value or may show a decrease from the original assessed value.\\\" Where the duty amount increases, \\\"the sanction for the scrips utilised will be issued only for the incremental value and not for the whole amount\\\", so no duplicate sanction arises for the original amount.\"\n  },\n  {\n    \"id\": 1260,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"A Special Economic Zone is a specifically delineated duty-free enclave within India which, for the purposes of trade operations, duties and tariffs, is deemed to be:\",\n    \"options\": [\n      \"foreign territory\",\n      \"a bonded warehouse\",\n      \"part of the Domestic Tariff Area\",\n      \"a customs station\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - foreign territory<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.6.1<\/b> so provides, adding that \\\"The whole of India (including the territorial waters and continental shelf) but excluding the areas of the Special Economic Zones is known as the Domestic Tariff Area (DTA).\\\" Supplies to such Zones \\\"are zero rated under IGST Act, 2017\\\", and other incentives include duty free procurement of goods and single window clearance for Central and State level approvals.\"\n  },\n  {\n    \"id\": 1261,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"Consider the following statements regarding removal of goods from a Special Economic Zone to the Domestic Tariff Area:<br>1. Such removal is treated as an import and is chargeable to duties of customs, including basic customs duty and the integrated tax.<br>2. Antidumping, countervailing and safeguard duties are also chargeable where applicable.<br>3. Collections on such sales are made only through the electronic mode, physical collection not being permitted.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 14.6.3 and 14.6.4<\/b> support the first two limbs, those duties arising \\\"under the Customs Tariff Act, 1975.\\\" The third limb excludes a permitted mode, since such collections \\\"are both through online (electronic) mode and through physical collections\\\", the challans in the latter case being \\\"duly filled in and payment made through the banks authorised for collections of Customs in the area.\\\"\"\n  },\n  {\n    \"id\": 1262,\n    \"chapter\": \"Ch 14: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBIC\",\n    \"question\": \"For electronic collection on sales made by a Special Economic Zone to the Domestic Tariff Area, the challans are generated on the dedicated portal for such Zones and, on initiation of electronic payment, are sent to:\",\n    \"options\": [\n      \"the common portal of the Goods and Services Tax\",\n      \"the electronic system of the Reserve Bank directly\",\n      \"the accounting and reconciliation portal of the Board\",\n      \"the payment portal used for excise and service tax\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the payment portal used for excise and service tax<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 14.6.5<\/b> so provides, the taxpayer being able to make his payments \\\"in the similar way as done for Central Excise and Service Tax payments.\\\" For physical collections the banks \\\"provide the receipt scroll for these along with the other customs collections at ports.\\\" For physical collections the challans \\\"are duly filled in and payment made through the banks authorised for collections of Customs in the area\\\", the banks providing the receipt scroll along with other customs collections at ports.\"\n  },\n  {\n    \"id\": 1263,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Collection, reconciliation and accounting of revenue transactions of the Central Board of Direct Taxes came into effect from:\",\n    \"options\": [\n      \"the 1st April, 2023\",\n      \"the 1st April, 1977\",\n      \"the 1st October, 1988\",\n      \"the 1st June, 2004\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the 1st April, 1977<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.1.1<\/b> so records, that step following the departmentalisation of the accounting system. The initial system \\\"was fraught with certain operational shortcomings causing avoidable delay in transmission of data to stakeholders\\\", and a revised procedure of collection and accounting of direct taxes was accordingly introduced from the 1st October, 1988. A revised procedure of collection and accounting of direct taxes was accordingly introduced from the 1st October, 1988, aimed at expeditious transmission of documents to the Zonal Accounts Offices and remittance of collections to Government account.\"\n  },\n  {\n    \"id\": 1264,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding the Focal Point Branch under the revised accounting procedure for direct taxes:<br>1. Such a Branch must be set up even where the zone has fewer than five authorised branches.<br>2. Each authorised bank was required to have a Nodal branch at the station of the Zonal Accounts Office, functioning as such a Branch for all the authorised receiving branches of that bank at that station.<br>3. That Branch, in addition to acting as a pooling branch, also functions as a receiving branch.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.1.4<\/b> supports the second and third limbs. The first limb reverses the exception, since \\\"There is no need to set up an FPB if the zone has less than 5 authorised branches. In such cases the branches will function as sub-agent to SBI for reporting, remittance and reconciliation of direct taxes.\\\" The receiving branches report transactions and submit scrolls to their Branch, which transmits them to those Offices.\"\n  },\n  {\n    \"id\": 1265,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"The Online Tax Accounting System was implemented by the Central Board of Direct Taxes with effect from:\",\n    \"options\": [\n      \"the 1st October, 1988\",\n      \"the 1st April, 2023\",\n      \"the 1st June, 2004\",\n      \"the 1st April, 1977\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the 1st June, 2004<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.2.1<\/b> so records, that System having \\\"enabled capturing all information at the very first interface with the Tax payer i.e. at the Receiving Branch. This information is subsequently transferred online to all the stakeholders of Tax Information Network (TIN).\\\" Its main features are a fully computerised single copy challan, networked branches, and accuracy and timeliness of information flow. Its main features are \\\"fully computerised 'Single Copy Challan', networked branches, accuracy, and timeliness of information flow\\\", the system having been \\\"hosted by NSDL e-Gov on behalf of Income Tax Department under TIN.\\\"\"\n  },\n  {\n    \"id\": 1266,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"In tandem with the Online Tax Accounting System, the apex accounting office of the Board implemented, in 2011, for carrying out accounting and reconciliation of direct taxes:\",\n    \"options\": [\n      \"the Pratyaksh Kar Lekhankan Pranali platform\",\n      \"the Refund Banker Scheme\",\n      \"the Challan File Movement and Revenue Accounting systems\",\n      \"the Tax Information Network 2.0 arrangement itself\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Challan File Movement and Revenue Accounting systems<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.2.3<\/b> so records. The accounting platform named in the closest trap came later, <b>Para 15.3.2<\/b> providing that \\\"the accounting of direct tax collection has also moved to a completely electronic platform; namely PRAKALP (Pratyaksh Kar Lekhankan Pranali) developed by the Office of the Principal Chief Controller of Account.\\\" The accounting of direct tax collection has since \\\"moved to a completely electronic platform; namely PRAKALP (Pratyaksh Kar Lekhankan Pranali) developed by the Office of the Principal Chief Controller of Account.\\\"\"\n  },\n  {\n    \"id\": 1267,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding the new tax collection and refund system implemented by the Income-tax Department:<br>1. The new system handles the direct taxes reporting and accounting, while the tax payment and taxpayer database management are handled on the accounting platform.<br>2. It replaces the erstwhile Online Tax Accounting System and the Refund Banker Scheme.<br>3. Its defining aspect is that the entire process is digital and paperless, including the challan, the scroll and the date wise monthly statement.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 15.3.1 and 15.3.2<\/b> support the second and third limbs. The first limb transposes the two functions, since \\\"the TIN 2.0 system handles the tax payment and tax payers' database management, the direct taxes reporting and accounting system is managed on PRAKALP hosted on the Public Financial Management (PFMS) platform.\\\" That system is implemented \\\"under IEC 2.0 project (Integrated e-filing & CPC 2.0)\\\", and was itself put in place on a pilot basis from 01.07.2022 before replacing the earlier system completely.\"\n  },\n  {\n    \"id\": 1268,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"The new arrangement for collection and accounting of direct taxes, implemented on a pilot basis with effect from the 1st July, 2022, replaced the earlier system completely on:\",\n    \"options\": [\n      \"the 1st June, 2023\",\n      \"the 1st July, 2023\",\n      \"the 1st April, 2023\",\n      \"the 1st April, 2022\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the 1st April, 2023<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.3.3<\/b> so records. The new system is implemented \\\"under IEC 2.0 project (Integrated e-filing & CPC 2.0) replacing the erstwhile OLTAS (Online Tax Accounting System) and Refund Banker Scheme\\\", the defining aspect being that \\\"the entire process is digital and paperless, including the challan, scroll, Date wise monthly statement (DMS) put through, etc.\\\" Its defining aspect is that \\\"the entire process is digital and paperless, including the challan, scroll, Date wise monthly statement (DMS) put through, etc.\\\"\"\n  },\n  {\n    \"id\": 1269,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding the Challan Reference Number:<br>1. Where payment against that Number is not received by the due date, it is retained on the system for the assessment year concerned.<br>2. It is generated after a taxpayer fills up a challan on the portal, and is a fourteen-digit auto generated number.<br>3. It is merely the intent to pay tax and remains valid for fifteen days.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.3.5(a)<\/b> supports the second and third limbs. The first limb reverses the closing words, that \\\"It is purged by the TIN 2.0 system if the payment is not received by the due date.\\\" The corresponding Challan Identification Number is generated by the authorised bank or the Reserve Bank only \\\"after the payment is received by the bank\/RBI.\\\" The Reference Number is \\\"a 14-digit number auto generated\\\", while the Identification Number is \\\"an 18-character field (CRN + First 4 characters of bank's IFSC).\\\"\"\n  },\n  {\n    \"id\": 1270,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"The Challan Identification Number is an eighteen-character field consisting of the Challan Reference Number together with:\",\n    \"options\": [\n      \"a four-digit bank code allotted by that Bank\",\n      \"the four-digit Zonal Accounts Office code\",\n      \"the four-digit Permanent Account Number prefix\",\n      \"the first four characters of the bank's Financial System Code\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the first four characters of the bank's Financial System Code<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.3.5(b)<\/b> so provides, that Number being \\\"generated by the Authorized Banks or the RBI (as the case may be) after the payment is received.\\\" <b>Para 15.5.1<\/b> repeats the description as \\\"a unique 18-character alpha-numeric code containing 14-digit CRN generated by TIN 2.0 portal for the challan appended with the unique 4-Character IFSC code.\\\" That Number is described in <b>Para 15.5.1<\/b> as the unique code with which the bank reverts \\\"After the successful completion of a transaction\\\", against the Reference Number.\"\n  },\n  {\n    \"id\": 1271,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding authorisation of banks for collection of direct taxes:<br>1. All Public and Private Sector Banks authorised under the earlier regime have been migrated to the new platform.<br>2. Since the lifting of the embargo on Government business to Private Sector Banks in 2021, the apex accounting office of the Board has been issuing authorisation to new scheduled Private Sector Banks to collect direct tax.<br>3. Such authorisation is issued after obtaining the necessary approval from the Reserve Bank through the office of the Controller General of Accounts.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 15.4.1<\/b>, the approval being obtained from \\\"DGBA, RBI through O\/o CGA.\\\" The same paragraph records that \\\"The Refund work of Direct Taxes initially is being done through State Bank of India. Other banks may also be entrusted with this work in due course of time.\\\" The Refund work of direct taxes \\\"initially is being done through State Bank of India\\\", other banks being liable to be entrusted with that work in due course.\"\n  },\n  {\n    \"id\": 1272,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Identifier or document)<\/b><br>A. Challan Reference Number<br>B. Challan Identification Number<br>C. Luggage File<br>D. Credit Notification<br><b>List-II (Generated or prepared by)<\/b><br>1. The Reserve Bank of India, for transmission to the accounting platform<br>2. The electronic Focal Point Branch, for fund settlement<br>3. The tax portal, on the challan being filled up<br>4. The authorised bank or that Bank, after payment is received\",\n    \"options\": [\n      \"A-3, B-2, C-4, D-1\",\n      \"A-4, B-3, C-2, D-1\",\n      \"A-3, B-4, C-2, D-1\",\n      \"A-1, B-3, C-4, D-2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-4, C-2, D-1<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.3.5(a)<\/b> provides that the Reference Number \\\"is generated after a tax payer fills up a Challan on the TIN 2.0 portal\\\"; clause (b) that the Identification Number \\\"is generated by the Authorized Banks or the RBI (as the case may be) after the payment is received\\\"; <b>Para 15.12.4(B)<\/b> that each Focal Point Branch is responsible for sending the daily Luggage File \\\"for the purpose of fund settlement\\\"; and <b>Para 15.10.1<\/b> that the Reserve Bank prepares the Credit Notifications and transmits them to the accounting platform.\"\n  },\n  {\n    \"id\": 1273,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"The Challan Identification Number reported by the banks is used as a key field for accounting and reconciliation because it serves as:\",\n    \"options\": [\n      \"a record of the intent to pay tax\",\n      \"a substitute for the taxpayer's permanent account number\",\n      \"the serial number of the luggage file\",\n      \"an indicator of a successful transaction\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - an indicator of a successful transaction<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.5.2<\/b> provides that that Number \\\"will be reported by the banks to the TIN 2.0 and PRAKALP on a real time basis, and to the RBI through luggage file. The CIN is an indicator of successful transaction and will be used as a key field for accounting and reconciliation by TIN 2.0, PRAKALP and the RBI.\\\" The intent to pay is recorded instead by the Challan Reference Number.\"\n  },\n  {\n    \"id\": 1274,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"The instantaneous reverse flow of information from the authorised bank after every successful electronic payment transaction records the date and time of payment, that time being:\",\n    \"options\": [\n      \"the time of realisation\",\n      \"the time at which the challan was generated\",\n      \"the time at which the luggage file was despatched\",\n      \"the time at which the amount was settled with the Reserve Bank\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the time of realisation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.5.3<\/b> so provides, the electronic data string carrying also the Challan Identification Number, the taxpayer's account number, the assessment year, the Major and Minor Head, the challan amount with its breakup, the mode of payment and \\\"Authentication details for the authorized bank.\\\" The point matters because the taxpayer's credit turns on realisation and not on the generation of the challan. The reverse flow travels \\\"through an electronic data string from the Authorized Bank to TIN 2.0 and PRAKALP\\\" immediately after the transaction succeeds.\"\n  },\n  {\n    \"id\": 1275,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding payment of direct tax through internet banking of authorised banks:<br>1. Where the taxpayer pre-authorises debit of his account for a later date, the Challan Identification Number is generated at the time the payment instruction is given.<br>2. The taxpayer generates the challan through the tax portal and, once that mode is selected, chooses his preferred bank from the list of authorised banks.<br>3. The taxpayer has an option to pre-authorise debit of his bank account for payments at a later date by providing suitable payment instruction.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 15.6.1 and 15.6.2<\/b> support the second and third limbs. The first limb advances the generation, since in such cases \\\"the challan is finalized with payment authorization completed; however, remittance takes place on dates as provided by the taxpayer. Only after debit of taxpayer's account on each occasion, the CIN is generated.\\\" The taxpayer may also pay by debit card of the authorised banks under that mode.\"\n  },\n  {\n    \"id\": 1276,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding over the counter payment of direct tax at branches of authorised banks:<br>1. The name of the authorised bank where the instrument or cash is to be presented is optional and may be left blank.<br>2. The taxpayer prepares the challan online through the tax portal and selects the over the counter mode, which offers payment by cheque, demand draft, cash or internal transfer.<br>3. The internal transfer option is to be used exclusively by the Reserve Bank for internal transfer of funds.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.7.1<\/b> supports the second and third limbs. The first limb reverses the express requirement that the name of the bank or that Bank \\\"is required to be selected necessarily. It will be prefilled as 'RBI' in the case of internal transfer of funds.\\\" The challan so generated is available on the taxpayer's dashboard in downloadable or printable form. The challan so generated \\\"will be available on the dashboard of the taxpayer in downloadable\/ printable form from TIN 2.0 portal\\\", which the taxpayer prints for making the payment.\"\n  },\n  {\n    \"id\": 1277,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Where an over the counter payment of direct tax is made by cheque or demand draft, the challan itself carries a disclaimer that:\",\n    \"options\": [\n      \"commission charges may be deducted by the collecting bank\",\n      \"the payment is subject to realisation of the cheque or draft\",\n      \"the payment is deemed to be received only on credit to the Reserve Bank\",\n      \"the challan is valid only at the branch where it is tendered\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the payment is subject to realisation of the cheque or draft<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.7.2<\/b> so provides, the taxpayer printing the challan form for making the payment. A different disclaimer attaches to payment through the electronic funds transfer modes, namely \\\"that the payment through NEFT\/RTGS is a transaction between the tax payer and her bank and the payment is deemed to be received by the government only when the amount is credited to the designated account in the RBI\\\" (<b>Para 15.8.2<\/b>).\"\n  },\n  {\n    \"id\": 1278,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Once a payment instrument is deposited in the bank for an over the counter payment of direct tax, the Challan Reference Number remains valid for:\",\n    \"options\": [\n      \"the pre-defined period prescribed for its generation\",\n      \"ninety days from the date of deposit of the instrument\",\n      \"fifteen days from the date of deposit of the instrument\",\n      \"thirty days from the date of deposit of the instrument\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - ninety days from the date of deposit of the instrument<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.7.3<\/b> so provides. Before deposit, that Number \\\"would be valid for a pre-defined period as prescribed by Income Tax Department after the date of its generation, within which duration, payment instrument\/cash is to be tendered\\\", the ordinary validity of such a Number being fifteen days under <b>Para 15.3.5(a)<\/b>. Before deposit, that Number is valid for \\\"a pre-defined period as prescribed by Income Tax Department after the date of its generation, within which duration, payment instrument\/cash is to be tendered.\\\"\"\n  },\n  {\n    \"id\": 1279,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding a challan tendered at the counter of a branch of an authorised bank:<br>1. The taxpayer may make payment by cash or by instruments drawn on the same bank only, outstation instruments not being accepted.<br>2. There is a linkage between the tax portal and the core banking solution of the bank whereby the challan details are shared with the bank selected by the taxpayer.<br>3. The cashier verifies the details of the challan, the payment instrument and the amount with those displayed in the bank's system, and accepts the receipt only when no discrepancy is found.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.7.4<\/b> supports the second and third limbs, the linkage being intended \\\"to facilitate the cashier \/ teller to verify the details of the challan submitted by the taxpayer.\\\" The first limb narrows clause (d), under which the taxpayer \\\"may make payment by cash or instruments drawn on the same bank or on any other bank, including outstation cheque\/DD.\\\" Where an instrument drawn on another bank is presented, \\\"the payment would not be realized immediately\\\", the Identification Number being generated only after realisation.\"\n  },\n  {\n    \"id\": 1280,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Where a challan is tendered with cash, an instrument of the same bank or by internal transfer of the Reserve Bank, the Challan Identification Number is intimated to that Bank:\",\n    \"options\": [\n      \"only on receipt of the put through statement\",\n      \"on the next working day, through the luggage file\",\n      \"on a real time basis, through the electronic data string\",\n      \"at the end of the month, through the Date-wise Monthly Statement\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - on the next working day, through the luggage file<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.7.5(a)<\/b> provides that in such cases \\\"just after realization of tax payment, CIN is generated and the same is intimated to TIN 2.0 and PRAKALP on a real-time basis and to the RBI on T+1 working day basis through luggage file.\\\" The bank cashier thereafter puts the Bank Reference Number and that Number on the taxpayer's counterfoil of the challan form.\"\n  },\n  {\n    \"id\": 1281,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding a challan tendered with a cheque or draft drawn on another bank:<br>1. The Challan Identification Number is generated later, only after the instrument is realised, the cashier meanwhile giving an acknowledgment stamped as subject to realisation.<br>2. The taxpayer need not visit the bank again to obtain that Number, since it is available from his log-in account on the tax portal.<br>3. There should be a validation in the bank's system to prevent deduction of commission charges for instruments drawn on another bank in the same city.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 15.7.6<\/b>, clauses (a) and (b). The bank must send the instrument for clearing \\\"in the very next clearing cycle and the transaction would be treated as complete and successful only after the actual receipt of the amount by the said bank through successful clearing.\\\" The bank informs the tax portal in two stages, first when the instrument is tendered at the counter and again \\\"once the instrument is realized.\\\"\"\n  },\n  {\n    \"id\": 1282,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding the two stages in which the authorised bank informs the tax portal where an instrument drawn on another bank is tendered:<br>1. At the first stage, when the instrument is tendered at the counter, an electronic string is forwarded, on receipt of which the portal sends a message to the taxpayer and shows the status as subject to realisation.<br>2. At the second stage, the bank's system sends the Challan Identification Number details on a real time basis once the instrument is realised.<br>3. Where the cheque is dishonoured, the presenting bank informs the taxpayer directly and the portal is not involved.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.7.6<\/b> supports the first two limbs through clause (d). The third limb reverses clause (f), under which \\\"the presenting bank should inform TIN 2.0 about the fact of dishonour and same is informed by TIN 2.0 to taxpayer and also reflects on her dashboard.\\\" The transaction is treated as complete \\\"only after the actual receipt of the amount by the said bank through successful clearing.\\\"\"\n  },\n  {\n    \"id\": 1283,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding payment of direct taxes through the electronic funds transfer modes:<br>1. Payment may be made through any bank participating in the relevant clearing system of the Reserve Bank.<br>2. That Bank is itself the recipient of the amount transferred, eliminating the need for a link-up with an authorised bank to receive the payment.<br>3. In this mode that Bank performs the role of an authorised bank but not that of an electronic Focal Point Branch.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.8.1<\/b> supports the first two limbs. The third limb halves the role, since that Bank \\\"would, thus, perform the role of an authorized bank and that of an e-FPB in this mode of payment.\\\" Once that mode is selected, besides the Challan Reference Number the portal \\\"also generates 'NEFT\/RTGS Mandate Form'.\\\" That Bank \\\"would provide for suitable validations\\\" for the field carrying the Reference Number in the mandate form, which has the same validity period as that Number.\"\n  },\n  {\n    \"id\": 1284,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"In the mandate form generated for payment of direct tax through the electronic funds transfer modes, the Challan Reference Number is incorporated in the field for:\",\n    \"options\": [\n      \"the beneficiary bank branch code\",\n      \"the beneficiary account number\",\n      \"the remitter account number\",\n      \"the transaction reference number\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the beneficiary account number<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.8.2<\/b> so provides, the Reserve Bank providing \\\"suitable validations for this field.\\\" That form \\\"has the same validity period as that of CRN printed on it\\\", and payments in that mode \\\"would be permitted only against Internet Banking and cheques tendered at the concerned bank branch where the tax payer is maintaining account.\\\" The challan copy of the mandate form carries a disclaimer \\\"that the payment through NEFT\/RTGS is a transaction between the tax payer and her bank and the payment is deemed to be received by the government only when the amount is credited to the designated account in the RBI.\\\"\"\n  },\n  {\n    \"id\": 1285,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Once remittances of direct tax are received through the electronic funds transfer modes, the Reserve Bank communicates the receipt of such payment to the tax portal and the accounting platform through:\",\n    \"options\": [\n      \"the daily account statement of funds settled\",\n      \"generation of the Identification Number, on a real time basis\",\n      \"the luggage file sent on the following working day\",\n      \"the monthly put through statement\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - generation of the Identification Number, on a real time basis<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.8.3<\/b> provides that that Bank \\\"receives and validates the NEFT\/RTGS transaction against the Challan details (CRN) received by it\\\", and communicates the receipt in that manner. In this mode that Bank \\\"would perform the role of an authorized bank and that of an e-FPB\\\", being itself the recipient of the amount transferred. That Bank in this mode is itself the recipient of the amount transferred, \\\"thus, eliminating the need for a link-up first with an authorized bank to receive the payment and, thereafter, its transfer to the RBI.\\\"\"\n  },\n  {\n    \"id\": 1286,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding payment of direct tax through payment gateways:<br>1. That mode opens payment options such as debit cards, credit cards and the unified payments applications.<br>2. As a matter of policy the Government does not entertain chargeback on tax payments through cards, the only mode of refund being through the process of filing the income tax return.<br>3. Payment may be made through any bank, and the gateways of any bank may provide the facility.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 15.9.1 and 15.9.2<\/b> support the first two limbs. The third limb removes a restriction, since \\\"only the PGs of the authorized banks are allowed to provide the facility of payment through this mode\\\", and the apex accounting office and the Reserve Bank \\\"do not deal directly with the service providers of PGs.\\\" Payment through that mode \\\"can be made through any bank\\\", though only the gateways of the authorised banks may provide the facility, and the accounting office and that Bank \\\"do not deal directly with the service providers of PGs.\\\"\"\n  },\n  {\n    \"id\": 1287,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding the Credit Notifications prepared by the Reserve Bank:<br>1. They are digitally signed and include the luggage files received from the authorised banks for successful transactions relating to the transaction day.<br>2. They also include the amount collected by that Bank through the electronic funds transfer modes and over the counter on the next working day.<br>3. They are transmitted to the tax portal for onward transmission to the accounting platform.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.10.1<\/b> supports the first two limbs. The third limb interposes an intermediary, since that Bank transmits the Notifications directly \\\"to the PRAKALP.\\\" Those Notifications, reflecting \\\"the actual credit in the Government Account\\\", form the basis for accounting (<b>Para 15.15.8<\/b>). Those Notifications, reflecting \\\"the actual credit in the Government Account\\\", form the basis for accounting under <b>Para 15.15.8<\/b>. Such Notifications include the luggage files received from the authorised banks for the transaction day and the amount that Bank itself collected through the funds transfer and over the counter modes on the following day.\"\n  },\n  {\n    \"id\": 1288,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Each authorised bank, including the Reserve Bank acting as an agency bank, is mapped with a particular Zonal Accounts Office in the accounting platform for the purpose of:\",\n    \"options\": [\n      \"distribution of refunds to taxpayers\",\n      \"accounting, reconciliation and reporting\",\n      \"authorisation of collection of direct taxes\",\n      \"settlement of funds with that Bank\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - accounting, reconciliation and reporting<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.11.1<\/b> so provides. That Bank separately \\\"sends Put Through statements w.r.t. transactions reported by authorised banks, bank-wise and Major Head (MH) wise in the proforma as prescribed by O\/o Pr. CCA, CBDT from time to time\\\" (<b>Para 15.11.2<\/b>), which are used for clearance of the bank suspense head. That Bank separately \\\"sends Put Through statements w.r.t. transactions reported by authorised banks, bank-wise and Major Head (MH) wise in the proforma as prescribed by\\\" the apex accounting office of the Board.\"\n  },\n  {\n    \"id\": 1289,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"As the single point of contact for direct tax payments, an electronic Focal Point Branch carries overall responsibility for:\",\n    \"options\": [\n      \"the prompt and accurate transmission of information pertaining to collections under direct tax\",\n      \"the settlement of the day's collections with the Reserve Bank\",\n      \"the generation of the Challan Reference Number for each taxpayer\",\n      \"the accounting of the collections under the relevant Major Heads\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the prompt and accurate transmission of information pertaining to collections under direct tax<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.12.1<\/b> so provides. Each such Branch \\\"also monitors the daily receipts and check the accuracy of the details received from the branches of the Authorized Banks regarding collection of direct taxes in the case of OTC payments\\\", and uses the direct tax accounts of the Government \\\"in which the remittances received by it would be credited.\\\" Each such Branch is described as \\\"the single point of contact for all required coordination for the purpose of direct tax payments.\\\"\"\n  },\n  {\n    \"id\": 1290,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"The physical Date-wise Monthly Statement provided by the electronic Focal Point Branch to the Zonal Accounts Office serves to enable:\",\n    \"options\": [\n      \"settlement of funds with the Reserve Bank\",\n      \"levy of penal interest for delayed remittance\",\n      \"reconciliation with the data on the accounting platform\",\n      \"clearance of the bank suspense head in the books of that Office\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - reconciliation with the data on the accounting platform<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.12.3<\/b> so provides. That Branch \\\"promptly acts on the discrepancies reported by the ZAOs in case of any mismatch in the figure of physical DMS and the data reported on PRAKALP\\\", and \\\"communicates to the ZAO that necessary action has been taken to resolve any reconciliation issue as reported by the ZAO.\\\" Every month such Branches also \\\"provide Date-wise Monthly Statements (DMS) to the office of Pr. CCA, CBDT for the preceding month in the format and timeline as prescribed by\\\" that office.\"\n  },\n  {\n    \"id\": 1291,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"The Draft Luggage File prepared by an electronic Focal Point Branch, collating the challan data of all successful payment transactions of the transaction day, is transmitted to the tax portal:\",\n    \"options\": [\n      \"at the close of the transaction day, for tax credit to the assessee\",\n      \"every month, along with the Date-wise Monthly Statement\",\n      \"in the morning of the next day, for system level reconciliation\",\n      \"before six in the evening of the next day, for fund settlement\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - in the morning of the next day, for system level reconciliation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.12.4(A)<\/b> so requires, the data covering all applicable modes \\\"(including nil payment days).\\\" On receipt of the system level reconciliation report that Branch carries out relevant corrections \\\"and then send revised e-Scrolls on PRAKALP to the office of Pr. CCA, CBDT\\\", and also sends the information to the Reserve Bank on the same next day basis. Such Branches \\\"also send the information on T+1 basis to RBI through e-file\/luggage file on IT platform\\\", so the same day's data reaches all three recipients on the following day.\"\n  },\n  {\n    \"id\": 1292,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Each electronic Focal Point Branch is responsible for sending the daily Luggage File containing transaction level details of receipts from all modes of payment to the Reserve Bank for fund settlement:\",\n    \"options\": [\n      \"before the close of the transaction day\",\n      \"by the 1st working day of the following month\",\n      \"before 6.00 p.m. of the following day\",\n      \"before 8.00 p.m. of the day of transaction\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - before 6.00 p.m. of the following day<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.12.4(B)<\/b> so requires, the File covering the transaction day \\\"(including nil payment days).\\\" Its format \\\"has been decided by RBI\\\", and each such File \\\"has a Unique Serial Number which is a running serial number extending through a financial year which will facilitate identification of missing files.\\\" Its format \\\"has been decided by RBI\\\", and each such File carries \\\"a Unique Serial Number which is a running serial number extending through a financial year which will facilitate identification of missing files.\\\"\"\n  },\n  {\n    \"id\": 1293,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Among the functions performed by the core banking system of the Reserve Bank in relation to direct tax collections is the preparation of:\",\n    \"options\": [\n      \"the Date-wise Monthly Statement for the preceding month\",\n      \"the bank reconciliation report in the prescribed Form\",\n      \"a daily account statement of funds settled with it, head wise\",\n      \"a Draft Luggage File for system level reconciliation\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - a daily account statement of funds settled with it, head wise<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.12.5(c)<\/b> so requires, for the transaction day. That Bank also receives the luggage file from all authorised banks \\\"before 6:00 PM on T+1\\\" and thereupon \\\"will debit Authorized Bank's accounts and correspondingly credit the direct tax account of Government of India maintained in RBI\\\", besides preparing the Credit Notifications and the monthly Put-through Statement. It also prepares the digitally signed Credit Notifications and \\\"a monthly Put-through Statement in respect of amount put through to RBI\\\" for the apex accounting office of the Board.\"\n  },\n  {\n    \"id\": 1294,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"On the day following the transaction, the apex accounting office of the Board receives from the tax portal a consolidated file containing details of all Challan Reference Numbers generated during that day, followed by:\",\n    \"options\": [\n      \"the monthly put through statement of the Reserve Bank\",\n      \"the daily account statement of funds settled\",\n      \"a consolidated file of the challans successfully paid, as reported by the banks\",\n      \"the Date-wise Monthly Statement of the preceding month\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - a consolidated file of the challans successfully paid, as reported by the banks<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.12.6(c)<\/b> so provides, the second file covering the challans \\\"for which successful transactions (CINs) were reported by Authorized banks for the date value T to TIN 2.0.\\\" That Office also receives on that day the electronic scrolls from the Focal Point Branches, and the Credit Notifications and account statement from that Bank. That Office also receives on that day the electronic scrolls from the Focal Point Branches, and \\\"digitally signed Credit Notifications\\\" and an account statement from the Reserve Bank.\"\n  },\n  {\n    \"id\": 1295,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding the reconciliation carried out by the apex accounting office of the Board:<br>1. It carries out the reconciliation of all the files received by it.<br>2. It ensures that the funds settled by the Reserve Bank in the direct tax accounts of the Government tally with the successful transactions reported by the tax portal.<br>3. It forwards the total collection to the Income-tax Department for consolidation.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.12.6<\/b> supports the first two limbs through clause (i). The third limb names the wrong recipient, since that Office \\\"will also consolidate the total collection and forward the same to the Office of CGA for further consolidation.\\\" It also receives monthly the date-wise monthly statement and the Put-through Statement. That Office also receives every month the date-wise monthly statement from the Focal Point Branches and the Put-through Statement from that Bank, besides daily progressive receipt and refund figures.\"\n  },\n  {\n    \"id\": 1296,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding refund of income tax:<br>1. The refund process starts with the submission of a claim by the assessee in the annual income tax return.<br>2. The Assessing Officer determines the refund amount and approves the refund, or obtains the approval of the competent authority where it exceeds his powers.<br>3. Refunds are made exclusively under the Refund Banker Scheme, no other mode being available.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 15.13.1 and 15.13.2<\/b> support the first two limbs. The third limb overstates the position, since refunds are \\\"majorly being made through Refund Banker Scheme\\\" but \\\"Additionally, in some exceptional cases it is made by issuing Refund orders by the Departmental Officer, payment by direct credit to the tax assessee's bank account (mentioned in his ITR) or by cheque in his favour.\\\"\"\n  },\n  {\n    \"id\": 1297,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding the Refund Banker Scheme:<br>1. Refunds generated on processing of income tax returns by the Assessing Officers or the Centralised Processing Centre are transmitted to the Refund Banker for further distribution to the taxpayers.<br>2. On receipt of the encoded file from the Department, the Refund Banker processes the refunds and pays electronically on a case to case basis.<br>3. The Refund Banker sends the refund intimation to the taxpayer.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 15.13.3<\/b>. Under the new system that Banker \\\"has been integrated directly with the TIN 2.0 of Income-tax Department through API for refund instruction transmission and reconciliation\\\", the scheme being proposed for implementation in two phases (<b>Para 15.13.4<\/b>). That Banker is presently the State Bank of India, the refunds being transmitted to it for further distribution after processing of the returns.\"\n  },\n  {\n    \"id\": 1298,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding the first phase of integration of the Refund Banker with the tax portal:<br>1. Refund records are transmitted to the Refund Banker directly by the tax portal.<br>2. The refund scrolls for accounting purposes are shared by the Refund Banker with the apex accounting office on the accounting platform.<br>3. In that phase the accounting process which is in place undergoes a substantial change.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.13.4<\/b> supports the first two limbs. The third limb reverses the express words that \\\"In Phase-1 there is no change in the accounting process which is in place.\\\" The concerned Zonal Accounts Office \\\"continues to do the accounting as is being done on receipt of Payment Scroll from the Refund Banker and on receipt of the Put Through from the RBI.\\\"\"\n  },\n  {\n    \"id\": 1299,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Major Head)<\/b><br>A. 0020<br>B. 0021<br>C. 0034<br>D. 0036<br><b>List-II (Description)<\/b><br>1. Securities Transaction Tax<br>2. Commodity Transaction Tax<br>3. Corporation Tax<br>4. Taxes on Income other than Corporation Tax\",\n    \"options\": [\n      \"A-1, B-3, C-4, D-2\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-4, B-3, C-1, D-2\",\n      \"A-3, B-4, C-1, D-2\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Para 15.14.1<\/b> supplies each pairing. The same table covers Hotel Receipt Tax, Interest Tax, Fringe Benefit Tax, Other Taxes on Income and Expenditure, Miscellaneous Tax Receipt, Taxes on Wealth and \\\"0045 Other Taxes and Duties on Commodities & Services\\\", those Major Heads being used \\\"along with underlying minor heads, sub-heads\/detailed heads opened as per the existing procedures.\\\" The Major Heads are used \\\"along with underlying minor heads, sub-heads\/detailed heads opened as per the existing procedures, to account for direct taxes.\\\"\"\n  },\n  {\n    \"id\": 1300,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Arrange the following accounting stages in the correct order for a direct tax collection made through a Public Sector Bank:<br>1. Debit to the Public Sector Bank Suspense head and credit to the functional head under the concerned Major Head, on receipt of the scroll with the Challan Identification Number<br>2. Feeding of the Zonal Accounts Office wise put through data on the payment platform<br>3. Debit to the head for Deposits with Reserve Bank and minus debit of that Suspense head, on receipt of the put through statement<br>4. Pushing of the detailed data to the electronic accounting system\",\n    \"options\": [\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\",\n      \"1 - 3 - 2 - 4\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 15.14.2 and 15.15.4<\/b> prescribe the entries, and <b>Para 15.15.5<\/b> describes the sequence, namely that \\\"first the Scroll data is received in PRAKALP, then the data is pushed to PFMS where the Put Through amount is fed and finally the detailed data is pushed to e-Lekha.\\\" The accounting and reconciliation of direct taxes is accordingly described as a hybrid mechanism. The scroll entry debits \\\"8658.00.108\\\" and credits the functional head under the concerned Major Head, the put through entry then debiting \\\"8675.00.101\\\" and minus debiting that suspense head.\"\n  },\n  {\n    \"id\": 1301,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"The reconciliation carried out by the apex accounting office of the Board is directed to matching the tax paid by the taxpayer, the amount credited to the direct tax account of the Government by the Reserve Bank, and:\",\n    \"options\": [\n      \"the surcharge accounted for on the basis of income tax returns\",\n      \"the balance outstanding under the bank suspense head\",\n      \"the tax credit given by the tax portal to the taxpayer\",\n      \"the refunds disbursed by the Refund Banker during the month\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the tax credit given by the tax portal to the taxpayer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.15.1<\/b> states the objective in those three terms. That Office \\\"will have information from three sources viz. TIN 2.0, Banks and RBI\\\", the reliable source of challan attributes being the Challan Identification Number details provided by the tax portal, while the Credit Notifications of that Bank represent \\\"actual tax receipts credited in the direct tax account of Government of India.\\\" The reliable source of challan attributes is the Identification Number data provided by the tax portal, while the Credit Notifications of that Bank represent \\\"actual tax receipts credited in the direct tax account of Government of India.\\\"\"\n  },\n  {\n    \"id\": 1302,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"In the hybrid mechanism for accounting and reconciliation of direct taxes, the Zonal Accounts Office wise Put Through data is presently fed:\",\n    \"options\": [\n      \"on the payment platform, and that manually\",\n      \"on the accounting platform, automatically from the scroll\",\n      \"on the tax portal, from the Credit Notifications\",\n      \"on the electronic accounting system, at the year end\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - on the payment platform, and that manually<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.15.4<\/b> records that \\\"Presently, O\/o Pr. CCA, CBDT manually feeds ZAO wise Put Through data in PFMS.\\\" <b>Para 15.15.5<\/b> describes the resulting sequence, namely that \\\"first the Scroll data is received in PRAKALP, then the data is pushed to PFMS where the Put Through amount is fed and finally the detailed data is pushed to e-Lekha.\\\" The accounting and reconciliation of direct taxes is accordingly described as a hybrid mechanism.\"\n  },\n  {\n    \"id\": 1303,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding accounting of interest, penalty and fees under direct tax:<br>1. They need to be accounted for separately and are reflected under separate heads in the tax payment challan.<br>2. All relevant information present on the prescribed challan is captured and becomes part of the information shared with the apex accounting office by the agency banks and the tax portal.<br>3. The information technology audit of the process flows and settlement of funds by the electronic Focal Point Branches may be conducted periodically by an empanelled agency selected by that office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Paras 15.15.6 and 15.15.7<\/b>, the agency being \\\"a CERT-IN empanelled agency\\\" and the audit being conducted \\\"so as to ensure safety, integrity and correctness of revenue collections systems and process.\\\" Such charges \\\"would be reflected under separate heads in the Tax Payment Challan\\\", the information on the prescribed challan being shared with that office by the agency banks and the tax portal.\"\n  },\n  {\n    \"id\": 1304,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"The key identity used for information exchange among the authorised banks, the Reserve Bank and the apex accounting office of the Board, once payment has been made, comprises:\",\n    \"options\": [\n      \"the serial number of the luggage file\",\n      \"the taxpayer's permanent account number\",\n      \"the Identification Number, with the Reference Number embedded\",\n      \"the Challan Reference Number generated on the tax portal\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Identification Number, with the Reference Number embedded<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.15.8<\/b> provides that before payment the key identity \\\"is the unique Id generated by TIN 2.0, i.e., CRN\\\", but that thereafter that Number \\\"would be used as key Id in subsequent stages\\\", being \\\"recommended to be used as a key Id as it is the sole indicator of the receipt of actual payment.\\\" Similarly, \\\"the transaction reported by RBI for the funds flow (credit) to government accounts through Credit Notifications forms the basis for accounting as it reflects the actual credit in the Government Account.\\\"\"\n  },\n  {\n    \"id\": 1305,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Banks are required to ensure that the electronic scrolls shared with the apex accounting office of the Board, and the luggage files sent to the Reserve Bank, are sent only:\",\n    \"options\": [\n      \"after verification by the Zonal Accounts Office\",\n      \"after generation of the Date-wise Monthly Statement\",\n      \"after reconciliation with the tax portal\",\n      \"after receipt of the put through statement\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - after reconciliation with the tax portal<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.15.9<\/b> so requires, adding that \\\"All updates related to payments are expected to be promptly shared with TIN 2.0 and O\/o Pr. CCA, CBDT by the banks.\\\" That Office in turn \\\"carries out the reconciliation of CRN and Challan data received from TIN 2.0, e-scrolls and DMS received from authorised banks and Credit Notification received from RBI.\\\" That Office in turn \\\"carries out the reconciliation of CRN and Challan data received from TIN 2.0, e-scrolls and DMS received from authorised banks and Credit Notification received from RBI.\\\"\"\n  },\n  {\n    \"id\": 1306,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding the Broadsheet of bank suspense maintained by the Zonal Accounts Office:<br>1. It carries the amount booked as per the accounts, the amount shown in the Monthly Put Through Statement being shown as clearance.<br>2. An age-wise analysis of the balance outstanding under that suspense head is maintained in the form prescribed for the Abstract.<br>3. Transactions outstanding under that suspense head for more than six months may be considered as old outstanding items.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.15.11<\/b> supports the first two limbs, the Abstract being in Form CAM 26. The third limb lengthens the period, since \\\"Transactions which have remained outstanding under the 'PSB' Suspense for more than two months may be considered as old outstanding items.\\\" Where an amount remains unreconciled, \\\"automated MoEs are generated and the same is being taken care by concerned stakeholders\\\" as prescribed in an Appendix to the Chapter.\"\n  },\n  {\n    \"id\": 1307,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"The bank reconciliation report for receipts and refunds prepared by the Zonal Accounts Office in the prescribed Form is required to be sent to the Principal Accounts Office:\",\n    \"options\": [\n      \"by the 5th of the following month\",\n      \"along with the monthly accounts of that Office\",\n      \"within three days of receipt of that Bank's Statement No. 2\",\n      \"within one week of the close of the month\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - within three days of receipt of that Bank's Statement No. 2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.15.13<\/b> so requires, the report being in Form CAM 88. It \\\"contains bank figures as per RBI statement and ZAO's account figures booked under PSB\/Private Bank suspense along with action taken to settle the difference therein.\\\" Where an amount remains unreconciled, \\\"automated MoEs are generated\\\" and taken up by the stakeholders concerned. That report \\\"contains bank figures as per RBI statement and ZAO's account figures booked under PSB\/Private Bank suspense along with action taken to settle the difference therein.\\\"\"\n  },\n  {\n    \"id\": 1308,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding accounting of surcharge under direct taxes:<br>1. The Income Tax Act and the relevant rules do not mandate the assessee to fill up the surcharge amount in the challan, leading to a gap between the surcharge actually received and what is accounted for.<br>2. It was decided, with the approval of the Finance Secretary, that accounting of surcharge could be done on the basis of the tax returns of the previous year.<br>3. The Department of Revenue would provide a letter of authority to the apex accounting office of the Board indicating the surcharge amount collected.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Paras 15.16.1 and 15.16.2<\/b>, the letter of authority covering \\\"such other details as may be necessary for effecting transfer entry in the accounts.\\\" That system \\\"has taken effect from F.Y. 2022-23\\\", the operative Office Memorandum having issued on 21.03.2023. The gap arises because the Act and rules \\\"do not mandate the assessee to fill up surcharge amount in the challan\\\", leading to a difference between the surcharge received and that accounted for.\"\n  },\n  {\n    \"id\": 1309,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"The transfer entry made by the Zonal Accounts Offices for accounting of surcharge on income tax minus credits the head for advance payment of income tax and credits the head for:\",\n    \"options\": [\n      \"other receipts under that Major Head\",\n      \"miscellaneous tax receipts\",\n      \"advance tax on income tax surcharge\",\n      \"deduct recoveries of overpayment under that Major Head\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - advance tax on income tax surcharge<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.16.4<\/b> prescribes for income tax the entries \\\"0021.00.102.24.00.00 \u2013 Advance Payment on Income Tax (-) Cr.\\\" and \\\"0021.00.103.05.00.00 - Advance Tax on Income Tax Surcharge. Cr.\\\", with a corresponding pair for corporation tax. The <b>Note<\/b> adds that the adjustment \\\"will be carried out after receiving Letter of Authority from D\/o Revenue and analyzing the bookings as per accounts in various Tax receipt heads.\\\"\"\n  },\n  {\n    \"id\": 1310,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding interest on delayed remittances of direct tax collections:<br>1. Where there is delay beyond the prescribed period of one working day after the transaction, the banks are liable to be charged interest for the delayed period.<br>2. The interest is to be quantified and collected from the defaulting bank by the concerned Zonal Accounts Offices.<br>3. The apex accounting office of the Board submits a consolidated monthly report of delayed remittances to the Controller General of Accounts.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 15.17.1 and 15.17.2<\/b> support the first two limbs. The third limb alters the periodicity, since that Office \\\"will submit a consolidated quarterly report of delayed remittances to CGA.\\\" The rate of interest is charged \\\"as per guidelines issued by RBI and SoPs issued by O\/o CGA from time to time\\\", the penal interest being worked out on rates communicated by that Controller General in consultation with that Bank.\"\n  },\n  {\n    \"id\": 1311,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Of the five monthly put through statements sent by the Central Accounts Section of the Reserve Bank to the apex accounting office of the Board, the statement giving a tax-wise and station-wise summary of transactions relates to:\",\n    \"options\": [\n      \"all agency banks taken together\",\n      \"the Reserve Bank's own offices\",\n      \"the Board as a whole\",\n      \"the State Bank of India\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the State Bank of India<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.18.1(b)<\/b> describes Statement No. 2 as a \\\"Tax-wise, SBI-station-wise summary of transactions (Receipts, Refunds, net for the month) (2 copies).\\\" The others are the bank-wise and tax-wise statement of agency bank figures, two bank-wise and head of account wise summaries, and a head of account-wise summary for the Board as a whole. <b>Para 15.18.2<\/b> requires that \\\"The grand total of Statement 2,3,4 and 5 should tally with each other\\\", so the four statements provide a cross check on one another.\"\n  },\n  {\n    \"id\": 1312,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding the adjustment made on receipt of the put through statement from the Reserve Bank:<br>1. The total receipt is adjusted as minus debit to the bank suspense head.<br>2. The total refunds are adjusted as minus credit to that head.<br>3. The adjustment is carried out by the Principal Accounts Office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 15.18.3<\/b>, the corresponding entries being \\\"by debit\/credit to '8675 Deposits with Reserve Bank' Central Civil Reserve Bank (PSB).\\\" That head \\\"will continue to be cleared in the Pr.CCA's office, on the basis of monthly computerised 'put through statement' received from RBI, CAS, Nagpur\\\" (<b>Para 15.18.4<\/b>). A copy or extract of that statement is sent monthly by that Office to the mapped Zonal Accounts Office \\\"for reconciliation with DMS figures.\\\"\"\n  },\n  {\n    \"id\": 1313,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"A copy or extract of the put through statement received from the Central Accounts Section of the Reserve Bank is sent monthly by the apex accounting office of the Board to the mapped Zonal Accounts Office for:\",\n    \"options\": [\n      \"clearance of the bank suspense head in the books of that Office\",\n      \"preparation of the Broadsheet of Civil Deposits\",\n      \"levy of penal interest on delayed remittances\",\n      \"reconciliation with the Date-wise Monthly Statement figures\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - reconciliation with the Date-wise Monthly Statement figures<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.18.4<\/b> so provides, the statement sent being \\\"(Bank wise, head of account wise).\\\" The bank suspense head itself \\\"will continue to be cleared in the Pr.CCA's office, on the basis of monthly computerised 'put through statement' received from RBI, CAS, Nagpur\\\", so the copy sent downward serves reconciliation rather than clearance. That head itself \\\"will continue to be cleared in the Pr.CCA's office, on the basis of monthly computerised 'put through statement' received from RBI, CAS, Nagpur.\\\"\"\n  },\n  {\n    \"id\": 1314,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding Personal Deposit Accounts under the Income Tax Rules:<br>1. They are maintained with specified branches of the accredited bank or the offices of the Reserve Bank, for depositing money seized from persons suspected of tax evasion.<br>2. The tax amount in such an Account is transferred to the Central Accounts Section of that Bank on a daily basis for credit to the Government Account.<br>3. The balance in such Accounts represents an actual cash balance held outside the Government Account.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.19.1<\/b> supports the first two limbs. The third limb reverses the closing words, since \\\"the balance in these accounts is only a notional balance.\\\" Delay in transferring the amounts to the Government account \\\"attracts penal interest at the same rate as in case of delayed remittance of direct tax collections\\\" (<b>Para 15.19.2<\/b>). Such Accounts are maintained \\\"for depositing money seized from persons suspected of Tax Evasion\\\", the tax amount being transferred daily for credit to the Government Account.\"\n  },\n  {\n    \"id\": 1315,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding operation of a Personal Deposit Account:<br>1. Repayments are made from that Account by the Account holder by issuing cheques supplied by the Zonal Accounts Office.<br>2. Separate receipt and payment scrolls are prepared and sent to that Office along with paid cheques and challans, copies being sent to the Account holder.<br>3. The monthly statement showing the opening balance, total receipts, total payments and closing balance is sent by the bank in three copies to that Office and one copy to the Account holder.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Paras 15.19.3 and 15.19.4<\/b>, the statement being sent \\\"by the 5th of the following month\\\" and no copy of the scroll or statement being sent to the Designated Officers. That Office verifies the statement against the scrolls and returns one copy to the bank with its certificate of verification. That Office verifies the statement against the scrolls and \\\"returns one copy to the Bank (after recording the certificate of verification thereon over his signature).\\\"\"\n  },\n  {\n    \"id\": 1316,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"On verifying the monthly statement of a Personal Deposit Account with reference to the receipts and payments scrolls, the Zonal Accounts Office is required to:\",\n    \"options\": [\n      \"return one copy to the Account holder with that certificate\",\n      \"forward the verified statement to the accounting office of the Board\",\n      \"retain all copies and report the verification in the monthly accounts\",\n      \"return one copy to the bank with the certificate of verification\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - return one copy to the bank with the certificate of verification<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.19.5<\/b> so provides. The receipts and payments as per the scrolls \\\"are booked by the ZAO under the head '8443-Civil Deposits-Personal Deposits' by contra debit\/credit to the head '8658 Suspense Accounts-108-Public Sector Bank Suspense \/ 138- Other Nominated (Private Sector) Bank Suspense'\\\" (<b>Para 15.19.6<\/b>). In the case of transactions arising at offices of the Reserve Bank \\\"the contra adjustments are made under the head '8675-Deposits with Reserve Bank'\\\" (<b>Para 15.19.7<\/b>).\"\n  },\n  {\n    \"id\": 1317,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding transactions of Personal Deposit Accounts arising at offices of the Reserve Bank:<br>1. The contra adjustments in such cases are made under the head for Deposits with Reserve Bank.<br>2. The bank suspense head is cleared by the apex accounting office of the Board on receipt of the monthly account from the Central Accounts Section, by per contra adjustment under that head.<br>3. The gross receipts and gross refunds are separately posted as debit and credit in the Revenue Account.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.19.7<\/b> supports the first two limbs. The third limb reverses the closing words, since \\\"only the net effect under '8675-Deposits with Reserve Bank' will be posted as debit\/minus debit in the Revenue Account (depending upon whether the net receipts are more or less than the refunds).\\\" The bank suspense head in such cases is cleared \\\"on receipt of the monthly account from the RBI, CAS, Nagpur, by the office of the Pr.CCA,CBDT by per contra adjustment.\\\"\"\n  },\n  {\n    \"id\": 1318,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Special instructions to all banks collecting direct taxes regarding the procedure to be adopted in accounting March transactions are issued each year in the month of February by:\",\n    \"options\": [\n      \"the Central Accounts Section of that Bank at Nagpur\",\n      \"the apex accounting office of the Board\",\n      \"the office of the Controller General of Accounts\",\n      \"the Central Office of the Reserve Bank at Mumbai\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Central Office of the Reserve Bank at Mumbai<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 15.20.1<\/b> so provides. The procedure is needed because the authorised banks \\\"will be receiving scrolls relating to last days of March of the previous Financial Year in April\\\", and the collections of March must nevertheless be accounted for \\\"in the same financial year.\\\" The authorised banks \\\"will be receiving scrolls relating to last days of March of the previous Financial Year in April\\\", so a distinct procedure is needed to bring those collections into the year to which they relate.\"\n  },\n  {\n    \"id\": 1319,\n    \"chapter\": \"Ch 15: Revenue Accounting - Banking Arrangements and Reconciliation - Revenue Accounts of CBDT\",\n    \"question\": \"Consider the following statements regarding reporting of March residual transactions of direct taxes:<br>1. It must be ensured that all tax collections made by the receiving branches up to the 31st March are accounted as March residual transactions and not mixed up with the transactions of April.<br>2. The date-wise monthly statements are also prepared in two sets, one for March residual transactions and another for April transactions.<br>3. The timeline for reporting March residual transactions is fixed by the Reserve Bank in consultation with the Board.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 15.20.3 and 15.20.5<\/b> support the first two limbs. The third limb names the wrong authorities, since that timeline, \\\"currently prescribed as 10th of April\\\", is \\\"decided by the O\/o of the CGA in consultation with RBI from time to time.\\\" The procedure exists because the banks receive scrolls relating to the last days of March only in April. The main scrolls for March transactions prepared from the 1st to the 10th April \\\"are to be distinctly marked as 'March Residual'.\\\"\"\n  },\n  {\n    \"id\": 1320,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Assisting the Financial Adviser in relation to estimation, collection, reconciliation and accounting of non-tax revenues is the responsibility of:\",\n    \"options\": [\n      \"the Head of the Accounting Organisation concerned\",\n      \"the Principal Accounts Office\",\n      \"the Pay and Accounts Officer concerned\",\n      \"the administrative division of the Ministry\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - the Head of the Accounting Organisation concerned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.1.1<\/b> so provides, resting on the \\\"Revised Charter for FAs issued vide OM No. 23(3)\/E.Coord.\/2018, dated June 13, 2023.\\\" In discharging those responsibilities that officer \\\"shall hold consultations with the administrative divisions to estimate and review various NTR receipts of the Ministries\/Departments\\\", the review of user charges being done periodically. The review of user charges \\\"of rent, licence fees, royalties, profit share and dividends etc. may be done periodically in terms of Ministry of Finance instructions, as issued from time to time.\\\"\"\n  },\n  {\n    \"id\": 1321,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"The public portal developed by the Ministry of Finance within the payment platform for online collection of various non-tax revenues, including fees and user charges, through electronic receipts happens to be:\",\n    \"options\": [\n      \"Bharatkosh, the Non-Tax Receipt Portal itself\",\n      \"the Tax Information Network portal\",\n      \"the Government Accommodation Management System\",\n      \"the Central Nodal Agency portal\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - Bharatkosh, the Non-Tax Receipt Portal itself<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.1.2<\/b> so provides, adding that \\\"For the Government receipts realised through NTRP, the data will be consumed in PFMS and all transactions will reflect in various accounting and MIS reports.\\\" All Ministries \\\"shall take prompt measures for collection of all NTR through e-Receipts to ensure customer convenience and immediate credit of receipts to the Government account\\\", a requirement also prescribed by <b>Rule 49 of GFR 2017<\/b>.\"\n  },\n  {\n    \"id\": 1322,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"A depositor making an online payment through the non-tax receipt portal may use a credit card, debit card or net banking of:\",\n    \"options\": [\n      \"any of the banks integrated with the Payment Gateway or Aggregator\",\n      \"the accredited bank of the Ministry only\",\n      \"the bank in which the Pay and Accounts Officer holds the receipt account\",\n      \"any bank participating in the Reserve Bank's clearing system\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - any of the banks integrated with the Payment Gateway or Aggregator<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.1.3<\/b> so provides, that portal offering \\\"an end to end solution for the complete collection and accounting of non-tax revenue receipts\\\" comprising the online user interface, payment at that Gateway or Aggregator, \\\"and Accounting of the receipts by the Government Department\/Ministry.\\\" The electronic funds transfer modes are separately available, and are routed instead through the officer's account with the Reserve Bank.\"\n  },\n  {\n    \"id\": 1323,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"The capability of the non-tax receipt portal to collect both small and large value receipts is illustrated by contrasting a payment of ten rupees for an application under the right to information legislation with:\",\n    \"options\": [\n      \"transfers of assignment limits to autonomous bodies\",\n      \"high value dividends from public sector undertakings and telecom operators\",\n      \"payments of customs duty by importers at electronic data interchange locations\",\n      \"remittances of direct tax collections by authorised banks\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - high value dividends from public sector undertakings and telecom operators<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.1.4<\/b> so illustrates, contrasting \\\"a low value receipt of \u20b910 payments for an RTI application to the high value payments in the nature of dividends from PSUs, telecom operators etc.\\\" The portal thus serves the whole range of non-tax revenue due to Government, whatever the size of the individual receipt. Its capability extends over the whole range of non-tax revenue, the portal providing \\\"an end to end solution for the complete collection and accounting of non-tax revenue receipts.\\\"\"\n  },\n  {\n    \"id\": 1324,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Consider the following statements regarding the mode in which Government revenues and dues receivable in the Government Account are to be received:<br>1. Since receipts must pass through the portal, an office may not accept a demand draft or postal order.<br>2. They are generally to be received through the authorised mode as defined in the Central Government Account (Receipts and Payments) Rules, 2022.<br>3. Money due to Government may be deposited by the public directly in an authorised bank through the authorised mode, in accordance with the procedure and the form of challan specified in the Subsidiary Instructions.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.1.5<\/b> supports the second and third limbs, resting on Rules 2(b) and 4 of those Rules. The first limb reverses its closing words, that \\\"the office can accept all kind of receipts in online mode in addition to Demand Draft\/Postal order.\\\" The online mode is therefore an addition to, and not a substitute for, the physical instruments. The online mode is therefore an addition to, and not a substitute for, the physical instruments, the money due being deposited \\\"in accordance with the procedure and the form of challan specified in the Subsidiary Instructions.\\\"\"\n  },\n  {\n    \"id\": 1325,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Consider the following statements regarding the accounting and reconciliation process for non-tax revenue receipts received online:<br>1. The reports available under the portal's menu on the payment platform are to be monitored by the Pay and Accounts Officer and reconciled scroll-wise.<br>2. The process for receipts received through card, net banking or the unified payments interface is similar to that for physical receipts.<br>3. The electronic scrolls received from the accredited bank of the Ministry are consumed in the payment platform.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.2.1<\/b> supports the second and third limbs. The first limb changes the unit of reconciliation, since those reports \\\"should be monitored by the PAO and to be reconciled by challan-wise. The figures must be verified while sending the monthly accounts to CGA office.\\\" Four key reports are named for that purpose. Four key reports are named for the purpose, namely the Purpose Transaction Summary Report, the Reconciliation Report, the Challan Summary Report and the Receipt Scroll Report.\"\n  },\n  {\n    \"id\": 1326,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Of the key reports available on the payment platform in relation to non-tax revenue receipts, the one used to check the challan wise number of total transactions and compare it with the number of successful and pending transactions is the:\",\n    \"options\": [\n      \"Receipt Scroll Report\",\n      \"Challan Summary Report itself\",\n      \"Purpose Transaction Summary Report\",\n      \"Reconciliation Report\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Challan Summary Report itself<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.2.1(c)<\/b> so describes that report, which \\\"should be used by PAO\/DDO.\\\" The four key reports are available \\\"in PFMS under the menu 'Bharatkosh Reports'\\\", and are to be monitored by the Pay and Accounts Officer and reconciled challan-wise, the figures being verified \\\"while sending the monthly accounts to CGA office.\\\" The Reconciliation Report serves a different purpose, showing \\\"the transactions that are not settled with the bank\\\", while the Receipt Scroll Report is used to check the online and offline scrolls for a month.\"\n  },\n  {\n    \"id\": 1327,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"The report which provides a monthly summary of the total number of successful transactions and the amounts received in respect of non-tax revenue is the:\",\n    \"options\": [\n      \"Receipt Scroll Report\",\n      \"Purpose Transaction Summary Report alone\",\n      \"Reconciliation Report\",\n      \"Challan Summary Report\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Purpose Transaction Summary Report alone<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.2.1(a)<\/b> so describes that report. The Reconciliation Report serves a different purpose, showing \\\"the transactions that are not settled with the bank\\\", while the Challan Summary Report is used \\\"to check challan wise number of total transactions and to compare it with number of success and pending transactions.\\\" The Receipt Scroll Report is used \\\"to check online (Debit Card\/Credit Card\/Net-banking\/UPI) and offline (NEFT\/RTGS) scrolls for a month and if any offline scroll in error.\\\"\"\n  },\n  {\n    \"id\": 1328,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Consider the following statements regarding the Reconciliation Report in respect of non-tax revenue receipts:<br>1. It shows the transactions that are not settled with the bank.<br>2. Where there is an error in even one challan, the complete scroll will be shown in error.<br>3. In cases of non-reconciled transactions the Pay and Accounts Officer should email the scroll file name to the accredited bank, with a copy to the helpdesk of the portal.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 16.2.1(b)<\/b>, the email being sent \\\"for rectifying the error in challans and to resend the scroll to PFMS.\\\" The rule that a single defective challan vitiates the whole scroll is what makes prompt reference to the bank necessary rather than a correction confined to the item in error. The rule that a single defective challan vitiates the whole scroll is what makes prompt reference to the bank necessary, rather than a correction confined to the item in error.\"\n  },\n  {\n    \"id\": 1329,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Consider the following steps where a discrepancy arises in respect of transactions on the non-tax receipt portal:<br>1. In every such case the matter is referred to the Principal Accounts Office before any communication is issued.<br>2. For an offline transaction where a deposit slip exists but the scroll has not been received, the transaction details are emailed to the helpdesk for want of the scroll or the bank account statement from the Reserve Bank.<br>3. For an online scroll in error, the transaction details are emailed to the helpdesk for non-receipt of scrolls, along with an email to the accredited bank for want of the scroll file.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.2.1(b)<\/b> supports the second and third limbs through clauses (i) and (ii). The first limb interposes a stage the provision does not require, the reference being made directly by the Pay and Accounts Officer to the helpdesk and the accredited bank, the object in the offline case being \\\"to verify the successful offline transaction of NTRP.\\\" The reference is made directly by the Pay and Accounts Officer to the helpdesk and the accredited bank, the object in the offline case being \\\"to verify the successful offline transaction of NTRP.\\\"\"\n  },\n  {\n    \"id\": 1330,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Among the checks which may be made through the Receipt Scroll Report is whether the unique transaction reference number entered by the user for a particular transaction reference number:\",\n    \"options\": [\n      \"has been consumed by the payment platform on the second day\",\n      \"is correct, has not been entered, or is yet to be verified\",\n      \"has been settled by the Payment Gateway on the following day\",\n      \"matches the challan number recorded in the compilation reports\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - is correct, has not been entered, or is yet to be verified<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.2.1(d)(i)<\/b> so provides. That report is used \\\"to check online (Debit Card\/Credit Card\/Net-banking\/UPI) and offline (NEFT\/RTGS) scrolls for a month and if any offline scroll in error\\\", a further check being of the mandate form details from the 'Know Your Transaction' Report and whether the form has expired. A further check is of \\\"the mandate form details from 'Know Your Transaction' Report whether the user has created the mandate form or not\\\", and whether that form has since expired.\"\n  },\n  {\n    \"id\": 1331,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"The deposit slip created on the non-tax receipt portal for payment through the electronic funds transfer modes is valid, from the date of its creation, for:\",\n    \"options\": [\n      \"ninety days from the date of deposit of the instrument\",\n      \"the period prescribed by the Reserve Bank for the settlement cycle\",\n      \"fifteen days, after which it is archived or wiped out\",\n      \"thirty days, after which it must be regenerated\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - fifteen days, after which it is archived or wiped out<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.2.1(d)(ii)<\/b> so provides, the check being made \\\"for the mandate form details from 'Know Your Transaction' Report whether the user has created the mandate form or not. If created, check whether the same been expired.\\\" The expiry of the slip is therefore one of the matters to be verified where an offline scroll appears in error. The check is made \\\"for the mandate form details from 'Know Your Transaction' Report whether the user has created the mandate form or not. If created, check whether the same been expired.\\\"\"\n  },\n  {\n    \"id\": 1332,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Stage)<\/b><br>A. Online receipt, on receipt of the scroll from the bank<br>B. Online receipt, on incorporating the put through<br>C. Receipt through the electronic funds transfer modes, on receipt of the scroll<br>D. Physical receipt, on receipt of the put through<br><b>List-II (Head debited)<\/b><br>1. Reserve Bank Headquarters<br>2. Reserve Bank Suspense, by the Principal Accounts Office<br>3. Public Sector Bank Suspense or Other Nominated Banks Suspense<br>4. Reserve Bank Suspense, on the payment platform\",\n    \"options\": [\n      \"A-3, B-1, C-4, D-2\",\n      \"A-4, B-3, C-1, D-2\",\n      \"A-3, B-4, C-1, D-2\",\n      \"A-1, B-3, C-4, D-2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.2.2<\/b> supplies the first three, the online scroll entry debiting \\\"8658.00.108 \u2013 Public Sector Bank Suspense\\\" or the corresponding private bank head, the put through entry debiting \\\"8675.00.101.03 - Reserve Bank Suspense\\\", and the offline scroll entry debiting \\\"8675.00.101.02 \u2013 Reserve Bank Headquarters\\\". <b>Para 16.3.11<\/b> makes the last a clearance \\\"by Pr.AO\\\". The put through entry minus debits the bank suspense head, so the amount moves out of the transitory head and into the deposit head once settlement with that Bank is complete.\"\n  },\n  {\n    \"id\": 1333,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Where non-tax revenue is received through the electronic funds transfer modes, the accounting entry made on receipt of the scroll from the Reserve Bank debits:\",\n    \"options\": [\n      \"the Other Nominated Banks Suspense head\",\n      \"the head for Reserve Bank Suspense\",\n      \"the head for Reserve Bank Headquarters below that deposit head\",\n      \"the Public Sector Bank Suspense head\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the head for Reserve Bank Headquarters below that deposit head<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.2.2<\/b> so provides, the contra credit going to the \\\"Receipt Head of Account (as mapped for the purpose).\\\" The challan wise amount \\\"can also be viewed through CMP-01 and CMP-02 under CAM Reports \u2013 Compilation for reconciliation purpose\\\", so the compilation reports serve as a further check on the portal data. The challan wise amount \\\"can also be viewed through CMP-01 and CMP-02 under CAM Reports \u2013 Compilation for reconciliation purpose\\\", so the compilation reports serve as a further check on the portal data.\"\n  },\n  {\n    \"id\": 1334,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Receipt Account)<\/b><br>A. Physical Receipt Account<br>B. Electronic Focal Point Branch Receipt Account<br>C. Reserve Bank Receipt Account<br>D. Register of Valuables<br><b>List-II (Purpose)<\/b><br>1. Non-tax receipts collected through the portal by the Payment Gateway or Aggregator<br>2. Entry of bank drafts or cheques received in the Pay and Accounts Office<br>3. Depositing dues payable to a department with which the Ministry is banking<br>4. Non-tax receipts deposited through the offline mode directly in the account of the Pay and Accounts Officer\",\n    \"options\": [\n      \"A-1, B-3, C-2, D-4\",\n      \"A-3, B-4, C-1, D-2\",\n      \"A-2, B-1, C-4, D-3\",\n      \"A-3, B-1, C-4, D-2\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-3, B-1, C-4, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.2.3<\/b> supplies the first three, the deposit in the physical account being accepted \\\"in cash or by means of a cheque or draft, along with appropriate challans.\\\" <b>Para 16.3.1<\/b> requires bank drafts or cheques received in that office to be entered \\\"in the Register of Valuables (Form CAM-16) immediately on receipt.\\\" The Register of Valuables is closed every fortnight, instruments \\\"for which the corresponding credits in the bank scrolls are not forthcoming should be investigated.\\\"\"\n  },\n  {\n    \"id\": 1335,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Where revenue is remitted through the electronic funds transfer modes, the amount is required to be credited in:\",\n    \"options\": [\n      \"the account of the Payment Gateway or Aggregator, pending settlement\",\n      \"the account of the Principal Accounts Office in the Reserve Bank\",\n      \"that officer's electronic Focal Point Branch receipt account in the Reserve Bank\",\n      \"the physical receipt account of that officer in the accredited bank\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - that officer's electronic Focal Point Branch receipt account in the Reserve Bank<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 16.2.3<\/b> so provides, resting on the communication \\\"S-11012\/1(12)\/HLM\/2012\/RBD\/1281-1337 dated 22.8.2016.\\\" The Receipt Accounts are opened by that officer \\\"in the Accredited Bank and RBI only for the purposes\\\" specified in that paragraph, and he \\\"shall verify that all successful transactions are scrolled and accounted\/reflected in the accounts.\\\" The Receipt Accounts are opened by that officer \\\"in the Accredited Bank and RBI only for the purposes\\\" specified, and he \\\"shall verify that all successful transactions are scrolled and accounted\/reflected in the accounts.\\\"\"\n  },\n  {\n    \"id\": 1336,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Arrange the following steps in the correct order in the accounting of funds received through the non-tax receipt portal by online modes:<br>1. Receipt of the fund by the Payment Gateway from the user as per the details filled in<br>2. Settlement of the amount by that Gateway into the bank account of the Pay and Accounts Officer on the next day<br>3. Receipt of the fund by the accredited bank and generation of the electronic scroll by the second day<br>4. Placing of that scroll at the secure server of the payment platform at the end of the day\",\n    \"options\": [\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\",\n      \"1 - 3 - 2 - 4\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.2.5<\/b> fixes the sequence, the Gateway settling the amount \\\"on the next day i.e. (T+1)\\\" and also sending the \\\"Challan No. wise Settlement MIS to Accredited Bank by T+1 day\\\", while the accredited bank \\\"receives the fund and generates and e-scroll by T+2 days\\\" and places it \\\"at SFPT Server of PFMS at EOD in XML file.\\\" The scroll is thereafter marked as consumed where the challan number, amount and office code match a unique record on the portal, the sanction module then doing \\\"the Ledger posting of the Challan for accounting.\\\"\"\n  },\n  {\n    \"id\": 1337,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Where a scroll relating to an online receipt is matched on the payment platform, the challan is finally:\",\n    \"options\": [\n      \"reported to the Principal Accounts Office for put through\",\n      \"archived on the portal after fifteen days\",\n      \"pushed into the electronic accounting system\",\n      \"returned to the accredited bank for confirmation\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - pushed into the electronic accounting system<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.2.5<\/b> so provides, the scroll being marked as consumed where \\\"the Challan No., Amount and PAO Code for a transaction match with a unique record entry at Bharatkosh\\\", after which \\\"PFMS Sanction Module does the Ledger posting of the Challan for accounting\\\" and the challan is pushed \\\"into the e-Lekha system at the day end.\\\" The same three closing steps apply to offline transactions, the matching in that case being of \\\"the User's Account No., Amount and UTR Number for a transaction\\\" against a unique record entry on the portal.\"\n  },\n  {\n    \"id\": 1338,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"In the process flow of offline transactions routed through the Reserve Bank on the non-tax receipt portal, the depositor is required, after generating the reference deposit slip or mandate form, to:\",\n    \"options\": [\n      \"await the scroll from the accredited bank\",\n      \"obtain a challan from the departmental officer\",\n      \"go physically to his bank branch\",\n      \"upload the slip on the portal for verification\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - go physically to his bank branch<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.2.5<\/b> so provides, the bank thereafter verifying the information, initiating the transfer \\\"from Depositors Bank account in the RBI PAO EFPB Account\\\" and providing the reference number to the user, who \\\"enters UTRN at Bharatkosh Track Your Payment Page.\\\" That Bank then \\\"places the scrolls on PFMS SFTP.\\\" The bank then \\\"sends the NEFT to the PAO' RBI Account mentioned in Ref. Deposit slip\\\", the scroll being marked as consumed once the account number, amount and reference number match a unique record.\"\n  },\n  {\n    \"id\": 1339,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Consider the following statements regarding bank drafts or cheques received in the Pay and Accounts Office:<br>1. They should be entered in the Register of Valuables immediately on receipt and then sent to the bank along with a credit slip, for credit to Government account on the next working day.<br>2. To reduce clerical work where valuables are received in bulk from outstation or non-cheque drawing officers, the covering list of valuables may be pasted in the register after checking each entry against the valuables enclosed.<br>3. The register should be closed every month, and instruments for which the corresponding credits are not forthcoming should be investigated.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.3.1<\/b> supports the first two limbs, the Register being Form CAM-16. The third limb lengthens the interval, since \\\"The register should be closed every fortnight and bank drafts\/cheques for which the corresponding credits in the bank scrolls are not forthcoming should be investigated.\\\" The pasting device is permitted \\\"In order to reduce clerical work in cases of heavy receipt of valuables from outstation\/ non-cheque drawing DDOs\\\", after checking each entry in the list against the valuables enclosed.\"\n  },\n  {\n    \"id\": 1340,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Non-tax revenue receipts received through cheques or demand drafts drawn in favour of the Pay and Accounts Officer are required to be accounted:\",\n    \"options\": [\n      \"on despatch of the instrument to the bank with the credit slip\",\n      \"on receipt of the put through statement from the Reserve Bank\",\n      \"once the relevant receipt scroll is received\",\n      \"on the date of entry in the Register of Valuables\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - once the relevant receipt scroll is received<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.3.2<\/b> so provides. Receipts in cash \\\"will, however, be accepted by DDOs or other departmental officers, subject to the provisions of Rule 5 of the Central Government Account (Receipts and Payments) Rules, 2022\\\", and are then remitted into the Government account held by that officer or by a cheque drawing officer. Receipts in cash \\\"will, however, be accepted by DDOs or other departmental officers, subject to the provisions of Rule 5 of the Central Government Account (Receipts and Payments) Rules, 2022.\\\"\"\n  },\n  {\n    \"id\": 1341,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Consider the following statements regarding remittance of receipts through instruments or cash into Government account:<br>1. The remittance is made into the account held by the Pay and Accounts Officer or by the cheque drawing officer in the relevant branch of the accredited bank.<br>2. It is done through the prescribed challan forms indicating the particulars of the cash or instrument deposited and the account head classification.<br>3. In the case of cheque drawing officers the challan is prepared in duplicate.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.3.3<\/b> supports the first two limbs. The third limb understates the requirement, since \\\"In case of CDDOs the challan will be prepared in triplicate.\\\" The receiving bank prepares daily receipt scrolls \\\"in quadruplicate, separately for each account holder.\\\" The receiving bank prepares daily receipt scrolls \\\"in quadruplicate, separately for each account holder\\\", the challan indicating the particulars of the deposit and the account head classification.\"\n  },\n  {\n    \"id\": 1342,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Consider the following statements regarding the receipt scroll prepared by the receiving branch:<br>1. Its serial numbers bear a prefix denoting receipts.<br>2. The serial number of the entry in the scroll is recorded on the corresponding challans for the purpose of identification.<br>3. After the day's accounts are balanced, two copies of the scroll along with their challans are sent to the designated Focal Point Branch with a forwarding memo.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 16.3.4<\/b>, the prefix being \\\"Daily Monthly Account (DMA) (R).\\\" Of the remaining copies, \\\"One copy of the scroll will be sent directly to the concerned PAO\/CDDO while the fourth copy of the scroll will be retained by the receiving branch\\\", the scrolls having been prepared in quadruplicate. The scroll is prepared by the receiving branch on a day-to-day basis, the forwarding memo being in the form annexed to the Appendix on banking arrangements in <b>Chapter 4<\/b>.\"\n  },\n  {\n    \"id\": 1343,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"On the basis of the challans received, the departmental officer is required to prepare a statement of receipts giving the number and date of the challan, the name of the depositor and the amount deposited:\",\n    \"options\": [\n      \"on a monthly basis\",\n      \"on a daily basis\",\n      \"on a weekly basis only\",\n      \"on a fortnightly basis\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - on a weekly basis only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.3.5<\/b> so requires. That officer must also \\\"check the entries in the copy of the scrolls with entries in the statement of receipts and reconcile with the bank. if any discrepancy is detected the same shall be got rectified under advice to PAO\\\", and send \\\"a monthly bank reconciliation statement in Form CAM-22 to PAO.\\\" A monthly bank reconciliation statement in Form CAM-22 is separately sent to that officer, so the weekly and monthly returns together account for every challan tendered.\"\n  },\n  {\n    \"id\": 1344,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Consider the following statements regarding the main scroll prepared by the Focal Point Branch in respect of receipts:<br>1. That Branch consolidates the transactions of the various dealing branches, including its own, and prepares a main scroll in triplicate separately for each Ministry.<br>2. Two copies of the main scroll, along with the original copy of the scroll and the related instruments received from the dealing branches, are forwarded to the Pay and Accounts Officer for verification.<br>3. The procedure so followed differs from that applicable in the case of payment scrolls.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.3.6<\/b> supports the first two limbs. The third limb reverses its closing words, since the copies are forwarded for verification \\\"as in the case of payment scrolls.\\\" The receipt side thus follows the same pattern of consolidation and verification as the payment side of the accredited bank's work. The receipt side thus follows the same pattern of consolidation and verification as the payment side of the accredited bank's work, the main scroll being prepared \\\"separately for each Ministry\/Department.\\\"\"\n  },\n  {\n    \"id\": 1345,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"On receipt of the bank scrolls in the Pay and Accounts Office, the compilation section is required to post the total receipts as per the scrolls in:\",\n    \"options\": [\n      \"the Register of Valuables maintained in that office\",\n      \"the weekly statement of receipts of the departmental officer\",\n      \"the Broadsheet maintained by the Principal Accounts Office\",\n      \"the register of bank suspense or Reserve Bank deposits\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the register of bank suspense or Reserve Bank deposits<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.3.7<\/b> so requires, the register being \\\"in form CAM-17\\\", and corresponding entries being posted \\\"in the concerned receipt heads.\\\" A reconciliation statement is obtained from the cheque drawing officer \\\"to ensure that all amounts credited have been correctly entered in scrolls.\\\" It must also be ensured \\\"that credit is given in bank scrolls for all the cheques\/bank drafts sent to the bank, and appropriate action must be taken in consultation with the bank in respect of those outstanding.\\\"\"\n  },\n  {\n    \"id\": 1346,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Consider the following statements regarding departmental officers, other than cheque drawing officers, situated at the same station as the Pay and Accounts Officer:<br>1. They remit the collections received in cash or by local cheque or demand draft into the bank in which that officer holds an account, with duly supported challans.<br>2. A weekly list of remittances is sent to that officer to enable verification of receipt of the corresponding credits in the bank scrolls.<br>3. Where an instrument remains outstanding at the end of the month subsequent to its being reported as remitted, or is dishonoured, that officer intimates the details to the departmental officer for further necessary action.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 16.3.8<\/b>. The weekly list is the device that enables the accounting office to detect the outstanding item, the intimation thereafter running from that office back to the departmental officer who reported the remittance. Such officers remit their collections \\\"into the bank in which PAO holds an account, with duly supported challans\\\", the weekly list enabling verification of the corresponding credits.\"\n  },\n  {\n    \"id\": 1347,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Consider the following statements regarding departmental officers situated at a station other than that of the Pay and Accounts Officer:<br>1. They obtain receipts through demand drafts drawn in favour of that officer, payable at his station.<br>2. Where authorised to receive cash, such an officer converts it into a demand draft drawn in favour of that officer and remits it for crediting into Government account.<br>3. Where a Rule or Act requires receipts to be remitted by demand draft drawn in favour of the departmental officer, and he is a non-cheque drawing officer, he must return the instrument to the depositor for a fresh draft.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.3.9<\/b> supports the first two limbs. The third limb substitutes a fresh instrument for a simple endorsement, since such an officer \\\"should endorse it in favour of Pay and Accounts Officer with whom he is attached for crediting into the Government account.\\\" Where a Rule or Act requires the draft to be drawn in favour of a non-cheque drawing departmental officer, \\\"he should endorse it in favour of Pay and Accounts Officer with whom he is attached for crediting into the Government account.\\\"\"\n  },\n  {\n    \"id\": 1348,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"The Reserve Bank has clarified that in relation to a crossed cheque or demand draft drawn in favour of a departmental officer and bearing the endorsement 'Account Payee':\",\n    \"options\": [\n      \"it must be collected only through the account of the departmental officer\",\n      \"it may be endorsed only with the prior approval of the accredited bank\",\n      \"it must be converted into a fresh draft before being credited\",\n      \"there is no legal bar to endorsement in favour of that Officer\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - there is no legal bar to endorsement in favour of that Officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.3.9<\/b> so records. The same principle is carried further by <b>Para 16.3.10<\/b>, under which \\\"Even category 'C' cheques\/drafts bearing the endorsement 'Not negotiable and not payable in cash-creditable to Government account only' drawn in favour of Pr. CCA\/CCA\/CA i.e. Principal Accounts Office, could be endorsed in favour of a PAO for crediting to Government account.\\\" The clarification removes the difficulty that would otherwise arise where the instrument is drawn in favour of the departmental officer while the credit must reach the account of the accounting officer.\"\n  },\n  {\n    \"id\": 1349,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Consider the following statements regarding entry of receipt scrolls on the payment platform:<br>1. In the case of electronic receipts the main scroll is received in an electronic format on that platform.<br>2. There is no need to enter electronic receipt scrolls on that platform.<br>3. Receipt scrolls in respect of cheques and demand drafts need to be entered before their clearance or realisation.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.3.11<\/b> supports the first two limbs. The third limb advances the entry, since such scrolls \\\"need to be entered after its clearance\/realisation.\\\" The actions for scrutiny of receipt scrolls and entry of scrolls and the Date-wise Monthly Statement are those detailed in <b>Para 13.6<\/b> of the Manual. The actions for scrutiny of receipt scrolls and entry of scrolls and the Date-wise Monthly Statement are those detailed in <b>Para 13.6<\/b> of the Manual, the receipt side borrowing the machinery of the expenditure side.\"\n  },\n  {\n    \"id\": 1350,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"Consider the following accounting entries in respect of physical non-tax revenue receipts:<br>1. On receipt of the receipt scroll from the accredited bank, the appropriate bank suspense head is debited and the receipt functional head of account credited.<br>2. On receipt of the put through, the head for Reserve Bank Suspense is debited and the bank suspense head minus debited.<br>3. The second of those adjustments is made by the Principal Accounts Office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 16.3.11<\/b>, the second being described as an adjustment \\\"by Pr.AO to transfer\/clear the amount from the minor head Public\/Private Sector Bank Suspense below the major head '8658- Suspense Accounts' to major\/minor heads '8675- Deposits with Reserve Bank-Central (civil)' etc\\\". The first entry is made by the Pay and Accounts Officer on entering the receipt scroll on the payment platform, \\\"to credit in concerned functional receipt head of accounts.\\\"\"\n  },\n  {\n    \"id\": 1351,\n    \"chapter\": \"Ch 16: Revenue Accounting - Non-Tax Revenue (NTR) Receipts\",\n    \"question\": \"The action to be taken in the Principal Accounts Office on receipt of put through statements from the Central Accounts Section of the Reserve Bank, and the conduct of monthly reconciliation in respect of non-tax revenue receipts, follow the provisions relating to:\",\n    \"options\": [\n      \"compilation and consolidation of accounts\",\n      \"inter-departmental and inter-governmental adjustments\",\n      \"the Treasury Single Account system\",\n      \"bank reconciliation of expenditure accounts\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - bank reconciliation of expenditure accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 16.3.11<\/b> so provides, referring for those actions to \\\"para 13.7 of this manual\\\", and for the scrutiny of receipt scrolls and entry of scrolls and the Date-wise Monthly Statement in the Pay and Accounts Office to \\\"para 13.6 of this manual.\\\" The receipt side therefore borrows the machinery already prescribed for the expenditure side. The receipt side therefore borrows the machinery already prescribed for the expenditure side, the corresponding actions in the Pay and Accounts Office following \\\"para 13.6 of this manual.\\\"\"\n  },\n  {\n    \"id\": 1352,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"The scope and function of the Internal Audit Wing of a Ministry depend on the nature of work, the number of schemes operated, the number of subordinate offices, the strength of establishment and:\",\n    \"options\": [\n      \"the delegation of financial powers in force\",\n      \"the nature and quantum of expenditure and revenue\",\n      \"the frequency of statutory audit of that Ministry\",\n      \"the number of autonomous bodies under its control\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the nature and quantum of expenditure and revenue<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.1.1<\/b> so provides, the scheme of departmentalisation providing \\\"for setting up of an efficient IA organization to ensure accuracy in accounts and efficiency in the operation of the accounts set up.\\\" Each Ministry \\\"shall draw up a Manual of IA specifying the duties and functions of the Wing, with reference to the specific contexts.\\\" In preparing or amending such a document, Ministries may refer to the guidance issued by the apex accounting office \\\"to conform to the provisions and guidelines stipulated in the above manual.\\\"\"\n  },\n  {\n    \"id\": 1353,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"The Manual of Internal Audit drawn up by a Ministry, specifying the duties and functions of its Internal Audit Wing, is required to be vetted by:\",\n    \"options\": [\n      \"the Chief Audit Executive\",\n      \"the Internal Audit Division of that office\",\n      \"the Financial Adviser of the Ministry concerned\",\n      \"the Audit Committee of the Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Internal Audit Division of that office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.1.1<\/b> so requires. In preparing or amending it, Ministries \\\"may refer to IA Manual for Central Civil Ministries\/Departments issued by the office of CGA, to conform to the provisions and guidelines stipulated in the above manual.\\\" The Financial Adviser's vetting operates elsewhere, on the annual internal audit plan before its submission to the Secretary for approval (<b>Para 17.3.2<\/b>). That Wing's own Manual is drawn up because the guidelines in this field \\\"are however, broad in nature and have to be detailed in the manual of the concerned Ministry\/Department.\\\"\"\n  },\n  {\n    \"id\": 1354,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following statements regarding the Internal Audit Committee of a Ministry:<br>1. The Financial Adviser of the Ministry is the member secretary of the Internal Audit Committee.<br>2. It is constituted to have an oversight on internal audit compliance issues.<br>3. It is headed by the Secretary of the Department.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.1.2<\/b> supports the second and third limbs. The first limb names the wrong officer, since the Head of the Accounting Organisation, \\\"herein after referred as Chief Audit Executive, shall be the member secretary of the Committee.\\\" The Ministry \\\"will clearly define its IA vision, mission and charter.\\\" The Ministry \\\"will clearly define its IA vision, mission and charter\\\", the Committee being constituted \\\"to have an oversight on IA compliance issues.\\\"\"\n  },\n  {\n    \"id\": 1355,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"The responsibility for sound financial management, cast on the Secretary of a Ministry as Chief Accounting Authority, is delineated by:\",\n    \"options\": [\n      \"Rule 232 of the General Financial Rules, 2017\",\n      \"Rule 5 of the Central Government Account (Receipts and Payments) Rules, 2022\",\n      \"Rule 70 of the General Financial Rules, 2017\",\n      \"Rule 49 of the General Financial Rules, 2017\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Rule 70 of the General Financial Rules, 2017<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.1.3<\/b> so provides, requiring that officer to \\\"ensure that his\/her Ministry or Department maintains full and proper records of financial transactions and adopts systems and procedures that will at all time ensure optimal internal controls.\\\" A model charter for reference is provided in an Appendix, the roles of the Head of the Accounting Organisation being those \\\"contained in Para 1.3 of CAM.\\\"\"\n  },\n  {\n    \"id\": 1356,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"The risk factors which the Internal Audit Wing is required to identify and monitor are stated to include expressly those contained in:\",\n    \"options\": [\n      \"the Annual Audit Plan of the Department\",\n      \"the Test Audit Notes issued by the statutory auditor\",\n      \"the Outcome Budget or the Monitoring Framework\",\n      \"the risk register of the grantee institution concerned\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Outcome Budget or the Monitoring Framework<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.1.3<\/b> so provides, that Wing being required to move beyond compliance audit to \\\"Identification and monitoring of risk factors (including those contained in the Outcome Budget\/OOMF Framework).\\\" Risk registers of grantee institutions are a separate duty, that Wing being required only to \\\"Facilitate preparation of risk registers and risk matrix of the Departments\/ Grantee institutions\\\" (<b>Para 17.3.1(ii)<\/b>). The other focus areas are assessment of the adequacy and effectiveness of internal controls, critical assessment of \\\"economy, efficiency and effectiveness of service delivery mechanism to ensure value for money\\\", and provision of an effective monitoring system for mid-course corrections.\"\n  },\n  {\n    \"id\": 1357,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"For performing all audit functions and monitoring of audit observations, the Internal Audit Wing is required to make use of:\",\n    \"options\": [\n      \"the management information system maintained by that auditee\",\n      \"the Internal Audit Charter approved by the Audit Committee\",\n      \"the Internal Audit Online System of that office\",\n      \"the reports of the payment platform alone\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Internal Audit Online System of that office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.4.1<\/b> so requires, adding that to operationalise it \\\"the legacy data prior to adoption of system would need to be entered in the system one time by the IA Wing concerned.\\\" The reports of the payment platform serve a narrower purpose, being examined to cull out preliminary findings before the visit (<b>Para 17.8.2<\/b>). The work relating to internal audit \\\"should normally be conducted by inspecting various units and offices and 'on the-spot' verification of accounts records\\\", the work of the parties being coordinated through a cell at the Headquarters.\"\n  },\n  {\n    \"id\": 1358,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following statements regarding the Internal Audit Management Team:<br>1. It exists for closer supervision of the internal audit functions of the Ministry and to ensure quality assurance in audit engagements.<br>2. It is headed by the Financial Adviser and comprises key functionaries of the Accounts and Audit Wings.<br>3. It meets regularly to discuss execution of the approved Annual Audit Plan, to coordinate the work programme of different audit teams and to decide upon the approach to various audits.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.1.5<\/b> supports the first and third limbs. The second limb names the wrong head, since that Team \\\"would be headed by the Chief Audit Executive and would comprise key functionaries of the Accounts and Audit Wings of the Ministry\/Department.\\\" It also serves \\\"as a forum for discussion to improve the quality of IA\\\", and issues guidance and advisories to the audit teams.\"\n  },\n  {\n    \"id\": 1359,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"While the Internal Audit Wing works directly under the Chief Audit Executive, the overall responsibility for it remains with:\",\n    \"options\": [\n      \"the Audit Committee of the Ministry\",\n      \"the Chief Accounting Authority\",\n      \"the Financial Adviser of the Ministry\",\n      \"the Controller General of Accounts\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Chief Accounting Authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.2.1<\/b> so provides. The Principal Accounts Office, the Pay and Accounts Offices and the offices of the Drawing and Disbursing Officers, \\\"Indian Missions and other Govt. of India offices abroad, shall be within the jurisdiction of IA\\\", which must also audit implementing agencies, autonomous bodies and other institutions receiving grants from the Government. That Wing must also audit \\\"the implementing agencies for various schemes and programmes of the Ministry\/Department, autonomous bodies and other institutions receiving grants from Government of India.\\\"\"\n  },\n  {\n    \"id\": 1360,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Besides the accounting offices and the offices of the Drawing and Disbursing Officers, the offices expressly brought within the jurisdiction of internal audit comprise:\",\n    \"options\": [\n      \"the treasuries of the State Governments\",\n      \"Indian Missions and Government offices abroad\",\n      \"the offices of the accredited bank of the Ministry\",\n      \"the offices of the Comptroller and Auditor General\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Indian Missions and Government offices abroad<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.2.1<\/b> so provides. That Wing must in addition \\\"audit the implementing agencies for various schemes and programmes of the Ministry\/Department, autonomous bodies and other institutions receiving grants from Government of India\\\", the overall responsibility remaining with the Chief Accounting Authority. The overall responsibility remains with \\\"the Chief Accounting Authority i.e. Secretary of the Ministry\/Department\\\", the Wing itself working directly under the Chief Audit Executive.\"\n  },\n  {\n    \"id\": 1361,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"The percentage of bills, vouchers or cases to be checked, other than for the month selected for detailed check, is left to the discretion of:\",\n    \"options\": [\n      \"the Chief Audit Executive\",\n      \"the Head of the auditee office\",\n      \"the Head of the internal audit party\",\n      \"the Controller or Deputy Controller in charge of internal audit\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Head of the internal audit party<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.5.1<\/b> so provides. The contrast is with the selection of the month itself for detailed check of accounts records, which is made by \\\"the Controller\/Deputy Controller in charge of IA\\\", so the choice of period rests with the supervisory officer while the depth of check within the remaining period rests with the party on the ground. An audit party must in every case \\\"conduct a general review of all the accounts records maintained by an office since the last inspection or in case of new units, since the formation of that office\\\", besides the detailed check of the selected month.\"\n  },\n  {\n    \"id\": 1362,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following statements regarding the accounts of grantee institutions or organisations:<br>1. A provision as to inspection and audit of such accounts may be incorporated in orders sanctioning grants in aid where the sanctioning authority considers it necessary.<br>2. They are open to inspection by the sanctioning authority and to audit by the Comptroller and Auditor General under the governing legislation.<br>3. They are open to internal audit by the Principal Accounts Office of the Ministry whenever the institution is called upon to submit them.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.2.2<\/b> supports the second and third limbs, the audit resting on \\\"the provision of CAG (DPC) Act 1971.\\\" The first limb makes optional what the paragraph makes mandatory, since \\\"a provision to this effect should invariably be incorporated in all orders sanctioning grants in aid.\\\" Schemes are audited for effective implementation in terms of the scheme guidelines. The schemes of a Ministry \\\"would be audited for their effective implementation in terms of the scheme guidelines and various MoF rules and orders issued from time to time.\\\"\"\n  },\n  {\n    \"id\": 1363,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Inspection reports are required to avoid reference to judgemental inferences, such as the fixing of responsibility for an irregularity, because:\",\n    \"options\": [\n      \"responsibility may be fixed only by the Audit Committee\",\n      \"such matters fall within the scope of statutory audit alone\",\n      \"it is for the administrative authorities to act\",\n      \"the auditee must be heard before responsibility is fixed\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - it is for the administrative authorities to act<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.11.1<\/b> so provides. The same paragraph requires that facts recorded \\\"should be based upon the available documents and records and only inevitable conclusions should be drawn\\\", and that \\\"For every observation there must be some evidence.\\\" Suppositions, assumptions or allegations are to be avoided, and offensive or sarcastic language excluded on any account. Offensive and strong words and sarcastic language \\\"should not figure in the report on any account\\\", the report being written \\\"in polite and dispassionate language pointing out the risks and\/ or irregularities, rather than sounding accusatory.\\\"\"\n  },\n  {\n    \"id\": 1364,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"System generated reports used for receipts, payments and accounts are reviewed by internal audit so as to test check their authenticity against supporting documents, and:\",\n    \"options\": [\n      \"to determine the frequency of the next audit\",\n      \"to suggest improvement in technology processes\",\n      \"to certify the correctness of the monthly accounts\",\n      \"to establish the responsibility of the officers concerned\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - to suggest improvement in technology processes<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.3.1(vi)<\/b> so provides, the supporting documents being \\\"related copies of supporting documents like vouchers, registers etc.\\\" Adjoining duties require examination of \\\"the banking system to suggest improvement in the payment processes\\\" and of \\\"the fund flow and cash flow mechanisms to suggest better fund management.\\\" The object is to move audit attention onto the systems that generate the accounts rather than the accounts alone, the reports being test checked against vouchers, registers and similar records.\"\n  },\n  {\n    \"id\": 1365,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following duties relating to coordination and reporting cast on the Internal Audit Wing:<br>1. Preparation and submission of an 'Annual Review' on the performance of that Wing to the Audit Committee of the Ministry<br>2. Coordination with other Ministries and the apex accounting office on internal audit procedures<br>3. Coordination with the States and Union Territories for proper internal audit of Centrally Sponsored Schemes<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.3.1<\/b> supports the second and third limbs through clauses (x) and (xi). The first limb names the wrong recipient, since clause (xv) requires \\\"Preparation and submission of 'Annual Review' on performance of IA Wing to the CGA.\\\" That Wing must also pursue and settle objections taken in test audit notes issued by statutory audit offices. That Wing must also pursue and settle \\\"objections taken in test audit notes issued by statutory audit offices and other matters relating to statutory audit\\\", and examine points brought to its notice by the accounting offices.\"\n  },\n  {\n    \"id\": 1366,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"The annual internal audit plan of a Department, prepared by the Head of the Accounting Organisation, is required to be vetted before submission to the Secretary for approval by:\",\n    \"options\": [\n      \"the Controller General of Accounts\",\n      \"the Financial Adviser\",\n      \"the Audit Committee\",\n      \"the Internal Audit Management Team\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Financial Adviser<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.3.2<\/b> so provides, resting on \\\"Para 18.11 of Charter for FAs\\\". The roles and responsibilities of that Head relating to internal audit and risk based audit are separately \\\"specified in para 1.3 of this Manual\\\", which requires the Wing to move beyond compliance audit to assessment of internal controls and monitoring of risk. The roles and responsibilities of that Head relating to internal audit and risk based audit are separately \\\"specified in para 1.3 of this Manual\\\", which requires the Wing to move beyond compliance audit.\"\n  },\n  {\n    \"id\": 1367,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Function)<\/b><br>A. Approves the Internal Audit Charter of the Ministry<br>B. Acts as member secretary of the Internal Audit Committee<br>C. Vets the annual internal audit plan before its submission for approval<br>D. Vets the departmental internal audit handbook setting out the duties of the Wing<br><b>List-II (Authority)<\/b><br>1. The Financial Adviser<br>2. The Internal Audit Division of the apex accounting office<br>3. The Audit Committee<br>4. The Chief Audit Executive\",\n    \"options\": [\n      \"A-3, B-1, C-4, D-2\",\n      \"A-4, B-3, C-1, D-2\",\n      \"A-3, B-4, C-1, D-2\",\n      \"A-1, B-3, C-4, D-2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.1.4<\/b> provides that the Audit Committee \\\"would approve the IA Charter of the concerned Ministry\/Department\\\"; <b>Para 17.1.2<\/b> makes the Head of the Accounting Organisation, \\\"herein after referred as Chief Audit Executive\\\", the member secretary; <b>Para 17.3.2<\/b> requires that the Financial Adviser \\\"shall vet the annual internal audit plan of the Department prepared by CCAs before submission to Secretary of the Department for approval\\\"; and <b>Para 17.1.1<\/b> requires that the Manual \\\"shall be vetted by IA Division, O\/o CGA.\\\"\"\n  },\n  {\n    \"id\": 1368,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following statements regarding the quantum of audit:<br>1. The month selected for detailed check of the accounts records is chosen by the Head of the internal audit party at the time of inspection.<br>2. An internal audit party should conduct a general review of all the accounts records maintained by an office since the last inspection, or in the case of new units since the formation of that office.<br>3. Apart from the general review, it should conduct a detailed check of the accounts records of at least one month in a year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.5.1<\/b> supports the second and third limbs. The first limb names the wrong authority, since the month is \\\"selected by the Controller\/Deputy Controller in charge of IA.\\\" It is \\\"The percentage of bills\/vouchers\/cases etc. other than the month selected for detailed check\\\" that is left to the discretion of the Head of the party. It is \\\"The percentage of bills\/vouchers\/cases etc. other than the month selected for detailed check\\\" that is left to the discretion of the Head of the party.\"\n  },\n  {\n    \"id\": 1369,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following statements regarding the use of electronic data in internal audit:<br>1. Responses to the audit team's questionnaire may be collected, and the draft observation prepared, only after the actual visit of that team.<br>2. Sampling techniques are to be used to select the sample data for internal audit.<br>3. Since most payment and related records are now available in electronic form, the audit team shall analyse the data and prepare a relevant questionnaire.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2 and 3 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.5.1<\/b> supports the second and third limbs. The first limb reverses the sequence, since \\\"Responses may be collected and draft para in such cases may be prepared before actual visit of the audit team.\\\" The reports of the various modules of the payment platform are to be used, and \\\"it is also advisable to use analytical tools over PFMS data.\\\" The reports of the various modules of the payment platform are to be used, and \\\"it is also advisable to use analytical tools over PFMS data.\\\"\"\n  },\n  {\n    \"id\": 1370,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"The accounts of all grantee institutions or organisations are open to audit by the Comptroller and Auditor General under:\",\n    \"options\": [\n      \"Article 151 of the Constitution\",\n      \"the Central Government Account (Receipts and Payments) Rules\",\n      \"the Comptroller and Auditor General's (DPC) Act\",\n      \"Rule 70 of the General Financial Rules, 2017\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Comptroller and Auditor General's (DPC) Act<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.2.2<\/b> so provides, such accounts being open also to inspection by the sanctioning authority and to internal audit \\\"by the Principal Accounts Office of the Ministry or Department, whenever the Institution or Organization is called upon to do so\\\", and \\\"a provision to this effect should invariably be incorporated in all orders sanctioning grants in aid.\\\" Such institutions are open to that audit and to internal audit \\\"whenever the Institution or Organization is called upon to do so\\\", the schemes of the Ministry being separately audited \\\"for their effective implementation in terms of the scheme guidelines.\\\"\"\n  },\n  {\n    \"id\": 1371,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Verification in internal audit of the extent and frequency of controls and checks exercised by the head of office is directed to locating risks that may cause:\",\n    \"options\": [\n      \"misclassification in the Classified Abstract\",\n      \"frauds or defalcations, alone or in collusion\",\n      \"delay in finalisation of pension cases\",\n      \"overpayment of last claims of Government servants\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - frauds or defalcations, alone or in collusion<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.5.1(f)<\/b> so provides, adding that \\\"Wherever necessary, steps to remove such risks\/lacunae will be suggested.\\\" Adjoining checks require ascertaining that all returns and reports are duly verified by supervisory officers, and checking the procedures followed for disposal of assets against the laid down condemnation and disposal procedures. Adjoining checks require ascertaining \\\"that all returns and reports are duly verified by the supervisory officers and adequate safeguards are there to ensure that transactions are reviewed regularly.\\\"\"\n  },\n  {\n    \"id\": 1372,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Scrutiny of general office management procedures adopted by heads of offices, in areas having financial and accounting implications, is undertaken in internal audit so as to suggest measures for:\",\n    \"options\": [\n      \"revising the delegation of financial powers of the office\",\n      \"reducing the frequency of internal audit of that office\",\n      \"tightening financial control or streamlining processes\",\n      \"fixing responsibility for irregularities detected during the inspection\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - tightening financial control or streamlining processes<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.5.1(h)<\/b> so provides, the streamlining extending to \\\"processes and procedures, including accounting.\\\" The fixing of responsibility is expressly excluded from the report, <b>Para 17.11.1<\/b> requiring that \\\"There should be no reference to judgemental inferences, for example fixing of responsibility for any irregularity, as it is for the administrative authorities to take action in the matter.\\\" The fixing of responsibility is expressly excluded from the report, <b>Para 17.11.1<\/b> requiring that \\\"There should be no reference to judgemental inferences, for example fixing of responsibility for any irregularity.\\\"\"\n  },\n  {\n    \"id\": 1373,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following checks to be exercised during inspection of the accounts records of a Pay and Accounts Office:<br>1. That all required accounts records are being maintained in the prescribed forms and compiled accurately and in the correct manner<br>2. That all processes of pre-check, accounting, consolidation and reconciliation are followed as prescribed<br>3. That purchases are made as per the rules governing them, the reasons being recorded in every case where the lowest quotation is accepted<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.6(A)<\/b> supports the first two limbs through clauses (i) and (ii). The third limb inverts the condition, since clause (v) requires that \\\"Purchases are made as per rules and orders governing them and the reasons recorded for the cases where lowest quotations are not accepted.\\\" It is departure from the lowest quotation, not its acceptance, that calls for reasons. The checks under that paragraph run in all to twenty-six specified matters, extending to recoveries and deductions made from bills, the observance of pension case instructions, and the accounting of all payments and receipts.\"\n  },\n  {\n    \"id\": 1374,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following statements regarding the checks on Broadsheets, Objection Books and the Calendar of Returns in a Pay and Accounts Office:<br>1. It is to be seen that they are being maintained properly, verified and inspected by the concerned supervisory officers.<br>2. It is further to be seen that the Broadsheets are closed regularly on a monthly basis.<br>3. Differences between the Broadsheet and Ledger figures are to be analysed, but their clearance falls outside the scope of internal audit.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.6(A)(viii)<\/b> supports the first two limbs. The third limb truncates the requirement, since it must be seen that \\\"the differences between Broadsheets and Ledger figures are analysed and steps taken for their expeditious clearance.\\\" A parallel check requires that balances under debt, deposit, suspense and remittance heads be reviewed periodically. A parallel check requires that \\\"The balances outstanding under various Debt, Deposit, Suspense and Remittance heads are reviewed at periodical intervals and steps taken to clear them as expeditiously as possible.\\\"\"\n  },\n  {\n    \"id\": 1375,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following checks on Fund accounts maintained by a Pay and Accounts Office:<br>1. That such accounts are being maintained properly and reconciled through the prescribed broadsheets<br>2. That no missing debits or credits and un-posted items are kept outstanding for unduly long periods<br>3. That the closing of annual accounts and the issue of statements of account are done by the due dates<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 17.6(A)(xv)<\/b>, which covers both the General Provident Fund and the Contributory Provident Fund accounts. A related check under clause (xiv) requires that \\\"Interest amount wherever required has been correctly calculated and accounted for\\\", and clause (xvi) that foreign service contributions be recovered correctly. A related check under clause (xvi) requires that \\\"Foreign service contributions wherever necessary are recovered correctly\\\", the accounts covered being both the General and the Contributory Provident Fund accounts.\"\n  },\n  {\n    \"id\": 1376,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following checks relating to classification and scrolls in a Pay and Accounts Office:<br>1. That all transactions are accounted under the correct heads of account and that no unauthorised head of account is operated in the Classified Abstract or Consolidated Abstract<br>2. That receipt and payment scrolls are received in time, checked properly as per the laid down instructions, and discrepancies pointed out promptly<br>3. That the Broadsheets are closed on a quarterly basis, differences with the Ledger figures being analysed thereafter<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.6(A)<\/b> supports the first two limbs through clauses (xii) and (xiii). The third limb lengthens the interval, since clause (viii) requires it to be seen \\\"that the broadsheets are closed regularly on monthly basis, and the differences between Broadsheets and Ledger figures are analysed and steps taken for their expeditious clearance.\\\" A further check under clause (xxv) requires that \\\"The instructions regarding reconciliation of expenditure and revenue receipts are being followed\\\", so classification, scrolls and reconciliation are checked as one chain.\"\n  },\n  {\n    \"id\": 1377,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following checks on returns received in a Pay and Accounts Office from other officers:<br>1. That in the case of payments made by cheque drawing officers, the list of payments accompanied by paid vouchers is received every week by the prescribed dates, checked properly and accounted for<br>2. That the weekly accounts of receipts realised and remitted by departmental officers, with duplicate copies of challans, are being received and checked properly against the bank scrolls<br>3. That the balances outstanding under the debt, deposit, suspense and remittance heads are reviewed once at the close of each financial year<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.6(A)<\/b> supports the first two limbs through clauses (xviii) and (xix). The third limb fixes an interval the provision leaves open and narrows, since clause (ix) requires that such balances \\\"are reviewed at periodical intervals and steps taken to clear them as expeditiously as possible.\\\" A related check under clause (xxiv) requires it to be seen \\\"whether the contributions towards NPS are correctly recovered from the Government servants covered under the Scheme.\\\"\"\n  },\n  {\n    \"id\": 1378,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"To check whether there has been undue delay in the finalisation of pension cases, the internal audit party is required to conduct test-checks with reference to:\",\n    \"options\": [\n      \"the Broadsheet of pension cases maintained in the office\",\n      \"the Calendar of Returns of the Pay and Accounts Office\",\n      \"the pension papers received from Heads of Office\",\n      \"the pension payment orders issued during the year\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the pension papers received from Heads of Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.6(A)(xxvi)<\/b> so requires. A separate check under clause (vi) requires it to be seen that \\\"The instructions relating to the processing and submission of pension cases are observed\\\", the same requirement being repeated for cheque drawing and non-cheque drawing officers under <b>Para 17.6(B)(i)<\/b>. A separate check requires it to be seen that \\\"The instructions relating to the processing and submission of pension cases are observed\\\", the same requirement applying to the drawing officers.\"\n  },\n  {\n    \"id\": 1379,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following statements regarding 'Account Payee' cheques issued by Pay and Accounts Officers after pre-check of the relevant bills:<br>1. Such cheques are not to be entered by the Drawing and Disbursing Officers in their own cash book.<br>2. The delivery and acknowledgement of such cheques is to be watched through a separate register maintained for the purpose.<br>3. Such cheques must nevertheless be brought to account in the Contingent Register of that officer.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.6(B)(d)<\/b> supports the first two limbs, the register being Form CAM-12. The third limb reintroduces the very entry the provision excludes, the object of the rule being to prevent a cheque issued directly to the payee after pre-check from passing through the accounts of the drawing officer at all. The register is that \\\"required to be maintained for the purpose in CAM-12.\\\"\"\n  },\n  {\n    \"id\": 1380,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following checks common to both Pay and Accounts Offices and Drawing and Disbursing Officers:<br>1. Verification through vouchers that payment entries are made properly in the Pay Bill Register for the advances drawn, and that recoveries are being effected regularly<br>2. Checking the correctness of entries in the monthly abstracts of recoveries, especially those relating to transfer in and transfer out cases<br>3. Verifying that every Personal Deposit Account in the Ministry is alive and in operation<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs appear both in <b>Para 17.6(A)<\/b>, clauses (xxi) and (xxii), and in <b>Para 17.6(B)<\/b>, clauses (j) and (k). Similarly, both lists require compliance with all instructions relating to the pension scheme for new entrants \\\"including maintenance of Pay Bill Register, Pay Bills etc.\\\" Both lists also require compliance with all instructions relating to the pension scheme for new entrants \\\"including maintenance of Pay Bill Register, Pay Bills etc.\\\", the checks running in parallel for the two classes of office.\"\n  },\n  {\n    \"id\": 1381,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"The primary responsibility to ensure that all revenues or dues to Government are correctly and properly assessed, realised and credited to Government account rests with:\",\n    \"options\": [\n      \"the Pay and Accounts Officer concerned\",\n      \"the accredited bank of the Ministry\",\n      \"the departmental authorities\",\n      \"the Internal Audit Wing\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the departmental authorities<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.7.1<\/b> so provides. Internal audit \\\"shall conduct mandatory checks to see whether the Department has effective processes and checks on collection and accounting of all revenue receipts and refunds, and that they are followed correctly\\\", so its role is to assure the adequacy of the departmental machinery rather than to displace it. Its role is to assure the adequacy of the departmental machinery rather than to displace it, the checks covering \\\"collection and accounting of all revenue receipts and refunds.\\\"\"\n  },\n  {\n    \"id\": 1382,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following matters in respect of which the nature of checks exercised by the departmental authorities is to be ascertained in internal audit of receipts:<br>1. Checks for ensuring prompt detection and investigation of irregularities<br>2. Leakage or loss due to double refunds<br>3. Refunds with reference to fraudulent and forged vouchers or challans<br>4. Other types of omissions or commissions in the process of levy or collection of taxes or their refunds<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - All four<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.7.1<\/b> names all four. The primary responsibility for correct assessment, realisation and credit of revenue rests with the departmental authorities, internal audit conducting \\\"mandatory checks to see whether the Department has effective processes and checks on collection and accounting of all revenue receipts and refunds, and that they are followed correctly.\\\" The primary responsibility for correct assessment, realisation and credit of revenue rests with the departmental authorities, internal audit conducting mandatory checks on the adequacy of their processes.\"\n  },\n  {\n    \"id\": 1383,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following matters which the internal audit party should ensure in the audit relating to revenue receipts:<br>1. That demands are raised promptly in the manner required by the Law or Act of Parliament, and that no amount due to Government is left outstanding in its books without sufficient reasons<br>2. That collections and refunds are accounted for regularly and properly under the appropriate heads of account<br>3. That sums may be credited to Government by debit to a suspense head where actual realisation is expected shortly<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.7.2<\/b> supports the first two limbs through clauses (a) and (b). The third limb reverses the express bar in the same clause, that \\\"no sums are credited to Government by debit to any suspense head. The credit must follow and not precede actual realisation.\\\" A further check under clause (e) requires that revenue receipts collected by departmental officers \\\"are promptly remitted to the bank or the PAO as the case may be\\\", with reconciliation based on receipted challans.\"\n  },\n  {\n    \"id\": 1384,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following further matters to be ensured in the audit of revenue receipts:<br>1. That proper safeguards exist against wilful omission or negligence in the levy or collection of taxes and in arranging refunds wherever due<br>2. That double refunds, fraudulent or forged refund orders or other revenue losses through fraud, default or mistake are promptly brought to light and investigated<br>3. That sums may be credited to Government by debit to a suspense head where actual realisation is expected shortly<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.7.2<\/b> supports the first two limbs through clauses (c) and (d). The third limb reverses the express bar in clause (b), that \\\"no sums are credited to Government by debit to any suspense head. The credit must follow and not precede actual realisation.\\\" These matters are ensured \\\"by such test checks as may be considered necessary.\\\" A further check under clause (a) requires \\\"That the demands are raised promptly in the manner required by the Law or Act of Parliament and that no amount due to Government is left outstanding in its books without sufficient reasons.\\\"\"\n  },\n  {\n    \"id\": 1385,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following statements regarding bank audit as part of the audit of a revenue department:<br>1. It would form a major part of such audit, the functioning of collecting banks being assessed over the parameters defined by the Reserve Bank and the apex accounting office from time to time.<br>2. It would include matters relating to collection methods, the settlement time period with that Bank and reporting to the Pay and Accounts Offices.<br>3. These aspects need not be covered in the internal audit guidance issued by the Department concerned.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 17.7.2<\/b> supports the first two limbs. The third limb reverses its closing direction, that \\\"These aspects should also be covered in the IA Manual of the Department concerned.\\\" The Manual so developed is itself vetted by the Internal Audit Division of the apex accounting office. The internal audit guidance so developed is itself vetted by the Internal Audit Division of the apex accounting office, and must conform to the guidelines it has issued.\"\n  },\n  {\n    \"id\": 1386,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"A copy of the internal inspection programme drawn up for each party, besides being intimated to the offices to be visited, is required to be forwarded to:\",\n    \"options\": [\n      \"the accounting office and the statutory audit office\",\n      \"the Internal Audit Management Team alone\",\n      \"that Pay and Accounts Officer and the Head of Department\",\n      \"the Audit Committee and the Financial Adviser\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - that Pay and Accounts Officer and the Head of Department<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.8.1<\/b> so provides, the programme being chalked out by the Internal Audit Wing \\\"with the approval of the CAE\\\" and timely intimation of the proposed visit being sent to all the offices concerned. Preliminary findings from the records available on the management information and payment platforms are separately sent to the auditee unit before the actual audit. Preliminary findings from the records available on the management information and payment platforms \\\"will be sent to the auditee unit before actual audit\\\", key risks being identified from that examination.\"\n  },\n  {\n    \"id\": 1387,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following statements regarding preliminary work before an internal audit visit:<br>1. The audit team culls out preliminary findings by examining the payment details in the reports of the payment platform pertaining to the auditee.<br>2. Other available databases are examined and analysed, and an audit memo is issued for the data not available to the audit team.<br>3. Key risks may be identified and observations raised only after the audit team has visited the unit.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.8.2<\/b> supports the first two limbs. The third limb defers what the paragraph allows at the preliminary stage, since \\\"Key risks may be identified and para raised through critical examination of the reports and database.\\\" Wherever possible \\\"computer-based audit tools and data analytical tools shall be used by the audit teams for enhanced efficiency and scrutiny.\\\" Wherever possible \\\"computer-based audit tools and data analytical tools shall be used by the audit teams for enhanced efficiency and scrutiny.\\\"\"\n  },\n  {\n    \"id\": 1388,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"A list of the records proposed to be examined during internal audit is sent to the auditee along with the notice of inspection, so that:\",\n    \"options\": [\n      \"the party may dispense with on the spot verification\",\n      \"the Head of Office may certify their completeness\",\n      \"they are kept ready before the arrival of the audit party\",\n      \"the auditee may object to any record proposed to be seen\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - they are kept ready before the arrival of the audit party<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.9.1<\/b> so provides, the Heads of Offices and heads of the auditee units being \\\"advised of the dates of inspection well in advance.\\\" That Wing \\\"will also inform about their plans to inspect reports generated from the auditee's portal\/database or any other electronic source of information\\\", and the accounts records \\\"will be made available promptly to the IA parties.\\\" That Wing \\\"will also inform about their plans to inspect reports generated from the auditee's portal\/database or any other electronic source of information\\\", the records themselves being made available promptly.\"\n  },\n  {\n    \"id\": 1389,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"For verifying the payments made by a cheque drawing officer during the selected month, the internal audit party is required to proceed on the footing that:\",\n    \"options\": [\n      \"it must obtain the original paid vouchers in every case\",\n      \"it must rely on the bank scrolls alone\",\n      \"it must obtain the original vouchers only for payments above a prescribed limit\",\n      \"it need not obtain the original paid vouchers from the Pay and Accounts Office\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - it need not obtain the original paid vouchers from the Pay and Accounts Office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 1 below Para 17.9.2<\/b> so provides, the verification being made \\\"with reference to the counterfoils of cheques, copies of bank scrolls, Pay Bill Register and the office copies of the paid vouchers available with the DDO.\\\" The Note adds the safeguard that \\\"If there is any doubt, original vouchers from PAO may be obtained in such cases.\\\" In the case of officers without cheque drawing powers, the parties \\\"will check the copies of the original paid vouchers for the month(s) selected for audit\\\", with the same liberty to call for originals in case of doubt.\"\n  },\n  {\n    \"id\": 1390,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"The list furnished by the Pay and Accounts Office to the inspection party showing particulars of discrepancies noticed during scrutiny of bank scrolls is meant to enable:\",\n    \"options\": [\n      \"settlement of the objections by that Office itself\",\n      \"verification of the vouchers by the statutory audit party\",\n      \"review of the paragraphs by the Audit Committee\",\n      \"on the spot examination and report\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - on the spot examination and report<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 3 below Para 17.9.2<\/b> so provides, that list covering \\\"discrepancies\/defects or other irregularities if any, noticed during the course of scrutiny of bank scrolls with reference to the related paid vouchers and cheques remaining unsettled\\\", and any other important issue requiring investigation. The lists of payments and paid vouchers are furnished promptly on requisition. The device turns the accounting office's own unresolved queries into audit points, the party being placed to examine them at the auditee's premises rather than by correspondence.\"\n  },\n  {\n    \"id\": 1391,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"The register maintained by the Pay and Accounts Office recording paid vouchers furnished to and received back from internal audit is required to be reviewed:\",\n    \"options\": [\n      \"on a quarterly basis\",\n      \"on a half-yearly basis\",\n      \"at the time of the next inspection\",\n      \"on a monthly basis\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - on a monthly basis<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note 4 below Para 17.9.2<\/b> so requires, adding that \\\"necessary action shall be taken if the paid vouchers are not received back.\\\" The arrangement applies to Divisional Offices working on the public works system, and it remains \\\"the Inspecting Officer's responsibility to return the vouchers immediately after completing the IA of the concerned office.\\\" The arrangement exists because in such cases \\\"the paid vouchers and other original records pertaining to the month(s) selected for audit shall be similarly sent by the PAO to the IA Party\\\", so their return must be watched.\"\n  },\n  {\n    \"id\": 1392,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Apart from important offices, which are audited every year, all offices are required to be audited at least once in a period of:\",\n    \"options\": [\n      \"three years\",\n      \"two years\",\n      \"four years\",\n      \"five years\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - three years<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.10.1<\/b> so provides, the frequency depending largely \\\"upon the staff strength of Internal Audit Wing as well as the number of units falling under its purview.\\\" Judicious planning is required \\\"to optimize the outputs, and the duration and frequency of audit may be decided based upon the nature of transactions, amount of allocation, arrears in relation to last audit, and the general health of accounts of each unit.\\\"\"\n  },\n  {\n    \"id\": 1393,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"The Audit Committee and the Chief Accounting Authority are required to be informed about the targets for internal audit, and the constraints if any in meeting them, by:\",\n    \"options\": [\n      \"the Financial Adviser\",\n      \"the Internal Audit Management Team\",\n      \"the Controller General of Accounts\",\n      \"the Chief Audit Executive\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Chief Audit Executive<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.10.2<\/b> so provides, adding that \\\"Efforts shall be made to have an IA set up to meet the targets.\\\" The targets themselves flow from <b>Para 17.10.1<\/b>, under which important offices are audited every year and all offices \\\"at least once in a period of three years\\\", subject to the staff strength of the Wing and the number of units. The targets themselves flow from <b>Para 17.10.1<\/b>, under which important offices are audited every year and all offices \\\"at least once in a period of three years.\\\"\"\n  },\n  {\n    \"id\": 1394,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following requirements as to the language and content of inspection reports:<br>1. They should be written in polite and dispassionate language pointing out the risks or irregularities, rather than sounding accusatory.<br>2. Offensive and strong words and sarcastic language should not figure in the report on any account, and suppositions, assumptions or allegations should be avoided.<br>3. The facts recorded should be based upon the available documents and records, and only inevitable conclusions should be drawn.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 17.11.1<\/b>, which adds that \\\"For every observation there must be some evidence.\\\" It further bars reference to judgemental inferences, \\\"for example fixing of responsibility for any irregularity, as it is for the administrative authorities to take action in the matter.\\\" It further bars reference to judgemental inferences, \\\"for example fixing of responsibility for any irregularity, as it is for the administrative authorities to take action in the matter.\\\"\"\n  },\n  {\n    \"id\": 1395,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Where outstanding observations of an earlier inspection report cannot be settled during the subsequent audit, the course prescribed is that:\",\n    \"options\": [\n      \"they pass into the new report, the old report being settled\",\n      \"they are left in the old report, which continues to remain open\",\n      \"they are reported separately to the Audit Committee for its settlement\",\n      \"they are dropped unless the auditee has furnished a fresh reply\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - they pass into the new report, the old report being settled<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.11.1<\/b> so provides, the party being required first to \\\"take up all the outstanding paras pertaining to an office during subsequent audit and settle them to the extent possible, through on the spot verification of compliance.\\\" The device keeps a single live report for each office rather than an accumulation of open ones, the report itself being in two parts. The party is required first to \\\"take up all the outstanding paras pertaining to an office during subsequent audit and settle them to the extent possible, through on the spot verification of compliance.\\\"\"\n  },\n  {\n    \"id\": 1396,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following statements regarding the treatment and issue of inspection reports:<br>1. Routine errors or omissions or commissions noticed during the course of inspection may be got rectified on the spot.<br>2. Inspection reports should invariably be discussed with the Heads of Offices inspected, and their comments suitably incorporated in the report.<br>3. Inspection reports may be issued directly by the inspection party, vetting at headquarters being dispensed with.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.11.2<\/b> supports the first two limbs. The third limb removes a control, since such reports \\\"should be issued only after they have been vetted at the headquarters, with one copy each issued to the Head of Office inspected and the CAE.\\\" Important points arising out of the audit are also brought to the notice of the Financial Adviser and the Secretary.\"\n  },\n  {\n    \"id\": 1397,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Arrange the following steps in the correct order in the drafting and issue of an inspection report:<br>1. Rectification on the spot of routine errors or omissions noticed during the course of inspection<br>2. Discussion of the report with the Head of Office inspected and incorporation of his comments<br>3. Vetting of the report at the headquarters<br>4. Issue of one copy each to the Head of Office inspected and to the Chief Audit Executive\",\n    \"options\": [\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\",\n      \"1 - 3 - 2 - 4\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.11.2<\/b> fixes the sequence, requiring that such reports \\\"be invariably discussed with the Heads of Offices inspected, and their comments if any, should be suitably incorporated in the report\\\", and that they \\\"should be issued only after they have been vetted at the headquarters, with one copy each issued to the Head of Office inspected and the CAE.\\\" Important points arising out of the audit \\\"should also be brought to the notice of FA and the Secretary through the Head of Accounting Organization by the IA Wing.\\\"\"\n  },\n  {\n    \"id\": 1398,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following matters which the Chief Audit Executive's reporting and communication to the Chief Accounting Authority and the Audit Committee must include:<br>1. The Audit Charter and the independence of the internal audit activity<br>2. The audit plan and progress against the plan, and resource requirements against the results of audit activities<br>3. Conformance with the Code of Ethics and the Standards, and action plans to address any significant conformance issues<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 17.11.3<\/b>. The communication must also cover \\\"Management's response to risk that in the Chief Audit Executive's judgement, may be unacceptable to the Ministry\/Department\\\", so the reporting extends to risks the executive has chosen to accept. The communication must also cover \\\"Management's response to risk that in the Chief Audit Executive's judgement, may be unacceptable to the Ministry\/Department.\\\"\"\n  },\n  {\n    \"id\": 1399,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Element of the reporting framework)<\/b><br>A. Criteria<br>B. Condition<br>C. Consequence<br>D. Cause<br><b>List-II (Question answered)<\/b><br>1. Why did it happen?<br>2. What effect did it have?<br>3. What should exist?<br>4. What exists?\",\n    \"options\": [\n      \"A-1, B-3, C-4, D-2\",\n      \"A-3, B-2, C-4, D-1\",\n      \"A-4, B-3, C-2, D-1\",\n      \"A-3, B-4, C-2, D-1\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-3, B-4, C-2, D-1<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.11.4<\/b> supplies each pairing, the criteria being \\\"The benchmarks or expectations identified as the basis against which audit evidence is compared\\\", the condition \\\"The factual evidence found in the course of the audit\\\", the consequence \\\"The risk or exposure to the institution and\/or others\\\", and the cause \\\"The possible or likely reason for the difference between the expected and actual condition\\\".\"\n  },\n  {\n    \"id\": 1400,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"The fifth element of the reporting framework applicable to an audit engagement, answering the question what should be done, consists of:\",\n    \"options\": [\n      \"conclusion\",\n      \"confirmation\",\n      \"the criteria applied\",\n      \"corrective action or recommendation\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - corrective action or recommendation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.11.4(e)<\/b> describes it as \\\"The actions suggested or required to correct the situation and prevent future occurrences.\\\" In developing sound recommendations, internal audit \\\"ensures that the recommended action is within the scope of the auditee, addresses the cause and not just the symptoms, and is viable\\\", the relationship between the recommendation and the underlying cause being clear and logical. The relationship between the recommendation and the underlying cause of the condition \\\"should be clear and logical\\\", the recommended action being within the scope of the auditee and viable.\"\n  },\n  {\n    \"id\": 1401,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Under the reporting framework, an effect warrants reporting only where it happens to be:\",\n    \"options\": [\n      \"serious enough to justify the cost of correction\",\n      \"capable of being expressed in quantitative terms\",\n      \"attributable to an identified officer of that auditee\",\n      \"covered by an observation of the statutory audit\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - serious enough to justify the cost of correction<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.11.4(c)<\/b> so provides. That element records \\\"The risk or exposure to the institution and\/or others as a result of the difference between the criteria and the condition\\\", and \\\"establishes the actual or potential impact of the condition. The significance of a condition is usually judged by its effect. It can be expressed in quantitative terms.\\\" That element records \\\"The risk or exposure to the institution and\/or others as a result of the difference between the criteria and the condition\\\", and \\\"establishes the actual or potential impact of the condition.\\\"\"\n  },\n  {\n    \"id\": 1402,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following statements regarding the element of the reporting framework dealing with the cause of an observation:<br>1. The cause may be obvious or may be identified by deductive reasoning.<br>2. The identification of similar causes for a number of observations may highlight an underlying risk, which the audit recommendation should address.<br>3. Identification of the cause of an unsatisfactory condition is a prerequisite to making a meaningful recommendation for corrective action.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 17.11.4(d)<\/b>. The auditor must first check \\\"if he has reviewed all working papers and all the supporting evidence for audit observations before final preparation and entry of paras raised\\\", the report thereafter being created adhering to the prescribed framework. The auditor must first check \\\"if he has reviewed all working papers and all the supporting evidence for audit observations before final preparation and entry of paras raised.\\\"\"\n  },\n  {\n    \"id\": 1403,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"The progress made towards settlement of outstanding objections included in the test audit notes issued by statutory audit is required to be reviewed:\",\n    \"options\": [\n      \"on a quarterly basis\",\n      \"on a monthly basis\",\n      \"on a half-yearly basis\",\n      \"at the time of the next audit of that office\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - on a quarterly basis<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 17.12.1<\/b> so requires, \\\"and appropriate action taken to ensure speedy settlement.\\\" The register for the purpose is maintained by the Internal Audit Wing in the prescribed form \\\"with separate folios for each DDO\\\", and \\\"The compliance of IA observations reported by the DDOs should be verified during the next audit of that office.\\\" The register is maintained \\\"In order to keep a watch over the settlement of audit objections included in the Test Audit Notes issued by Statutory Audit\/CGA Inspection Team.\\\"\"\n  },\n  {\n    \"id\": 1404,\n    \"chapter\": \"Ch 17: Guidelines for Internal Audit of the Departmental Accounts Organisations\",\n    \"question\": \"Consider the following statements regarding pursuance of audit observations:<br>1. Whenever asked for, the register of test audit notes is furnished to the statutory audit parties to verify the settlement of objections.<br>2. Internal audit observations are reviewed regularly and reported to the Audit Committee of the Department.<br>3. The status of pending items is brought out in the review meetings of the Department, and the apex accounting office is informed through a structured report.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Paras 17.12.1 and 17.12.2<\/b>, the structured report being one \\\"as stipulated by CGA.\\\" The pursuance thus operates on three levels at once, within the Department's own review machinery, before its Audit Committee, and through the periodic return to the apex accounting office. The pursuance thus operates on three levels at once, within the Department's own review machinery, before its Audit Committee, and through the periodic return to the apex accounting office.\"\n  },\n  {\n    \"id\": 1405,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following statements regarding the role of the accounting organisation in budget formulation as set out in the Revised Charter for Financial Advisers:<br>1. Budget related files are to be submitted to the Financial Adviser through the Head of the Accounting Organisation.<br>2. The Budget section should ordinarily function under the control of the Chief Controller of Accounts.<br>3. An exception to that arrangement requires the concurrence of the Budget Division of the Ministry of Finance on valid justification.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.1.2<\/b> supports the first two limbs. The third limb names the wrong authority, since \\\"exceptions require concurrence of Department of Expenditure based on valid justification (e.g. volume of work involved or special circumstances).\\\" That Charter also records that Financial Advisers \\\"in discharge of their duties relating to financial management system in general and budgeting and accounting in particular, are assisted by the Chief Controller of Accounts.\\\"\"\n  },\n  {\n    \"id\": 1406,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"The Budget Circular seeking inputs from Ministries on Revised Estimates for the current year and Budget Estimates for the ensuing year is usually issued in:\",\n    \"options\": [\n      \"January or February each year\",\n      \"the first week of September each year\",\n      \"the first week of April each year\",\n      \"October or November each year\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the first week of September each year<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.1.1<\/b> so provides, those estimates forming \\\"the basis for Pre-budget discussions which are usually held in October-November.\\\" The months of October and November belong to a later stage, the mid-year review at which Revised Estimates are projected, and January-February to the communication of accepted Revised Estimates to offices by the Heads of Departments under <b>Para 18.3.10.5<\/b>. Ministries are expected at that stage \\\"to provide realistic estimates of RE based on preceding 6 months' expenditure and committed liabilities for next 6 months\\\", and reasonable estimates for the ensuing year based on anticipated expenditure.\"\n  },\n  {\n    \"id\": 1407,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"In responding to the Budget Circular, Ministries are expected to provide realistic Revised Estimates for the current year based on:\",\n    \"options\": [\n      \"the ceilings communicated by the Ministry of Finance after discussions\",\n      \"six months' expenditure and liabilities committed for the next six\",\n      \"the expenditure trends of the preceding five years under each scheme\",\n      \"the anticipated expenditure of the ensuing financial year\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - six months' expenditure and liabilities committed for the next six<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.1.1<\/b> so requires, adding that \\\"reasonable estimates for ensuing financial year are also to be provided based on anticipated expenditure, which forms basis for deciding BE for the next financial year.\\\" The five-year trend serves a different purpose, being the analysis the Head of the Accounting Organisation carries out under <b>Para 18.3.1.2<\/b> before suggesting estimates. As custodians of financial data and in charge of the Budget Section, the Head of the Accounting Organisation \\\"have an important role to play in providing realistic RE and BE estimates.\\\"\"\n  },\n  {\n    \"id\": 1408,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"For suggesting reasonable estimates for each scheme, the Head of the Accounting Organisation is required to analyse expenditure trends over the preceding:\",\n    \"options\": [\n      \"two years\",\n      \"five years\",\n      \"three years\",\n      \"six months\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - five years<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.1.2<\/b> so requires. That officer \\\"should show the actual expenditure figures and the analysis thereof to program managers, and prepare estimates as close to reality as possible.\\\" The six-month figure belongs to the projection of Revised Estimates themselves, which rest on \\\"preceding 6 months' expenditure and committed liabilities for next 6 months\\\" under <b>Para 18.3.1.1<\/b>. Those trends are analysed \\\"under different schemes\\\", and the estimates so suggested are then tested against the programme managers' own view before being adopted.\"\n  },\n  {\n    \"id\": 1409,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"While projecting estimates, the balances required to be considered in respect of Centrally Sponsored Schemes are those of:\",\n    \"options\": [\n      \"the Treasury Single Account\",\n      \"the Single Nodal Account\",\n      \"the Central Nodal Account\",\n      \"the Contingency Fund of India\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Single Nodal Account<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.1.2<\/b> requires the Head of the Accounting Organisation to \\\"consider Single Nodal Account (SNA) and Central Nodal Account (CNA) balances under Centrally Sponsored Schemes (CSS) and Central Sector (CS) Schemes respectively, while projecting estimates.\\\" The Central Nodal Account therefore attaches to Central Sector Schemes, the two arrangements answering to two different classes of scheme. Such balances are relevant because funds released to nodal agencies remain with them until actually spent, so an unspent balance already released bears on the requirement to be projected for the coming year.\"\n  },\n  {\n    \"id\": 1410,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following statements regarding the Statement of Budget Estimates:<br>1. It is filled up in the Union Budget Information System by the budget section after the Ministry of Finance communicates the Revised Estimate and Budget Estimate ceilings.<br>2. It forms the basis for preparation of the Expenditure Budget and the Demands for Grants.<br>3. While entering it, particular care is to be taken to ensure that allocations under special categories such as the North Eastern Region and Scheduled Castes and Scheduled Tribes are correctly entered.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Paras 18.3.1.3 and 18.3.1.4<\/b>. The guidelines for those special allocations \\\"issued by DoNER and NITI Aayog respectively from time to time must be adhered to\\\", and all other instructions relating to preparation of the estimates and their timelines \\\"as detailed in Budget Circular should also be followed meticulously.\\\" The ceilings themselves are communicated by the Ministry of Finance after the budget discussions, that Statement forming \\\"the basis for preparation of Expenditure Budget and Demands for Grants (DG).\\\"\"\n  },\n  {\n    \"id\": 1411,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Guidelines or policy)<\/b><br>A. Allocations to the North Eastern Region<br>B. Allocations for Scheduled Castes and Scheduled Tribes<br>C. Payment of dividend by Central public sector undertakings<br>D. Cash management and exchequer-based expenditure management<br><b>List-II (Issuing authority)<\/b><br>1. NITI Aayog<br>2. Budget Division, Ministry of Finance<br>3. Department for Promotion of Industry and Internal Trade's investment and public asset management arm<br>4. Ministry of Development of North Eastern Region\",\n    \"options\": [\n      \"A-2, B-1, C-3, D-4\",\n      \"A-4, B-1, C-3, D-2\",\n      \"A-1, B-4, C-2, D-3\",\n      \"A-4, B-3, C-1, D-2\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - A-4, B-1, C-3, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.1.4<\/b> attributes the first two sets of guidelines to \\\"DoNER and NITI Aayog respectively\\\"; <b>Para 18.3.2.2<\/b> requires Ministries to \\\"ensure all their CPSUs are paying dividend as per the Dividend Policy issued by DIPAM\\\"; and <b>Para 18.3.10.7<\/b> records that \\\"Budget Division stipulates cash management and exchequer-based expenditure management guidelines from time to time.\\\" Each of these authorities issues guidance within its own sphere, the accounting organisation being required to ensure that the resulting allocations and disclosures are correctly captured in the budget documents.\"\n  },\n  {\n    \"id\": 1412,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"The responsibility of providing estimates of Non-Tax Revenue receipts of a Ministry to the Budget Division has been entrusted to:\",\n    \"options\": [\n      \"the Pay and Accounts Officer of the Ministry\",\n      \"the Head of the Accounting Organisation\",\n      \"the Financial Adviser of the Ministry\",\n      \"the administrative division concerned\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Head of the Accounting Organisation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.2.1<\/b> so provides, that officer being required to \\\"carefully analyse past trends of NTR receipts (with components) and project accurate budget estimates.\\\" Such revenue is described as \\\"an important component of Revenue Receipts of Government of India\\\", and the same officer must keep in view the recovery of arrears and the payment of dividend by public sector undertakings while projecting the estimates.\"\n  },\n  {\n    \"id\": 1413,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following statements regarding arrears of Non-Tax Revenue:<br>1. Ministries are expected to make full efforts to recover such arrears and to ensure that their public sector undertakings pay dividend as per the prescribed policy.<br>2. A report of the Comptroller and Auditor General on compliance with the fiscal responsibility legislation observed inconsistencies relating to arrears of such revenue.<br>3. While reporting such arrears, information relating to guarantee fee arrears need not be separately reconciled.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 18.3.2.2 and 18.3.2.3<\/b> support the first two limbs. The third limb reverses the closing direction that \\\"While reporting NTR arrears, information particularly relating to guarantee fee arrears should also be reconciled.\\\" Special attention is accordingly required \\\"to reconciliation of figures and the recovery of arrears of NTR.\\\" Special attention is accordingly required \\\"to reconciliation of figures and the recovery of arrears of NTR\\\", the observation having been made in \\\"the report of the C & AG of India (Report No. 20 of 2018) on compliance of FRBM Act, 2003.\\\"\"\n  },\n  {\n    \"id\": 1414,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following Statements forming part of the Expenditure Profile laid in Parliament:<br>1. Gender Budget Statement<br>2. Allocations for Welfare of Children<br>3. Statement showing Estimated Strength of Establishment and Provisions therefor<br>4. Statement showing Allocation for Welfare of Scheduled Castes<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - All four<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.3.1<\/b> names all four among the important Statements of the Expenditure Profile, together with the Statement showing allocation for welfare of Scheduled Tribes. That Profile \\\"contains various of Statements showing allocations made to different sections and sectors\\\", and is described as \\\"one of the important Budget Documents laid in the Parliament.\\\" Ministries are required to fill the relevant data for those statements \\\"in Expenditure Profile module of UBIS, immediately after filling up SBE.\\\"\"\n  },\n  {\n    \"id\": 1415,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Responsibility for ensuring that all the Statements comprised in the Expenditure Profile are filled up as per the instructions in the Budget Circular rests with:\",\n    \"options\": [\n      \"the Financial Adviser of the Ministry\",\n      \"the Head of the Accounting Organisation\",\n      \"the Budget Division of the Ministry of Finance\",\n      \"the administrative division concerned\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Head of the Accounting Organisation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.3.2<\/b> so provides, the data being filled in the Expenditure Profile module of the budget information system \\\"immediately after filling up SBE.\\\" That Profile is \\\"one of the important Budget Documents laid in the Parliament\\\", containing among others the Gender Budget Statement and the Statements of allocations for the welfare of children, Scheduled Castes and Scheduled Tribes. That officer's involvement runs through the whole budget cycle, from projection of the estimates to the disclosures made in the Receipt Budget.\"\n  },\n  {\n    \"id\": 1416,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"The presentation of expected outputs and outcomes of schemes, alongside their financial outlays, in a consolidated Outcome Budget document has been in force since:\",\n    \"options\": [\n      \"2021-22\",\n      \"2017-18\",\n      \"2004-05\",\n      \"2011-12\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 2017-18<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.4.1<\/b> so records. Those Outlays, Outputs and Outcomes \\\"are being presented to the Parliament, reflected in measurable terms and bringing-in greater accountability for the agencies involved in the execution of government schemes and projects.\\\" The Head of the Accounting Organisation \\\"should be closely involved in preparation of OOMF and base the projections on the analysis of past projections and performance and the actual budget outlay.\\\"\"\n  },\n  {\n    \"id\": 1417,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Arrange the following steps in the correct order in the preparation of the Output-Outcome Monitoring Framework:<br>1. Submission of the Framework by the Ministry or Department to NITI Aayog<br>2. Consolidation by that body and its forwarding to the Department of Expenditure<br>3. Review of the targets of outputs and outcomes against the budgeted outlay, in consultation with the monitoring and evaluation office of that body<br>4. Forwarding of the final document to the Budget Division\",\n    \"options\": [\n      \"1 - 3 - 2 - 4\",\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.4.2<\/b> fixes the sequence, the Framework being prepared \\\"as per the format described in Budget Circular both in English and Hindi.\\\" The review at the third stage is carried out by the Department of Expenditure, which \\\"will review the targets of outputs and outcomes with reference to budgeted outlay in consultation with DMEO, NITI Aayog and forward the final document to Budget Division.\\\"\"\n  },\n  {\n    \"id\": 1418,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following statements required to be included in the Receipt Budget as a measure of fiscal transparency:<br>1. Guarantees given by the Government<br>2. Tax Revenues raised but not realized<br>3. Arrears of Non-Tax Revenues<br>4. Asset Register<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - All four<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.5.1<\/b> names all four, the requirement flowing from the Fiscal Responsibility and Budget Management Rules, 2004. The Head of the Accounting Organisation \\\"should ensure that the data provided for the purpose of these disclosures exactly matches with accounts data, wherever applicable\\\", so the disclosures are tied back to the compiled accounts rather than to departmental returns. The requirement rests on the Fiscal Responsibility and Budget Management Rules, 2004, those statements being included in the Receipt Budget \\\"as a measure of fiscal transparency.\\\"\"\n  },\n  {\n    \"id\": 1419,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following statements regarding the Medium-Term Expenditure Framework Statement:<br>1. The requirement to lay it in both Houses of Parliament flows from Section 3 of the Fiscal Responsibility and Budget Management Act, 2003.<br>2. It sets a three-year rolling target for the expenditure indicators, specifying the underlying assumptions and the risks involved.<br>3. It has to be laid in the same session of Parliament in which the budget has been presented.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 18.3.6.1 and 18.3.6.2<\/b> support the first two limbs. The third limb advances the occasion, since that Statement \\\"has to be laid in the session immediately following the session of the Parliament in which the budget has been presented.\\\" Ministries are accordingly \\\"expected to start the work related to preparation of MTEF immediately after budget is passed by the Parliament.\\\" Ministries are accordingly \\\"expected to start the work related to preparation of MTEF immediately after budget is passed by the Parliament\\\", the Statement covering the next three financial years.\"\n  },\n  {\n    \"id\": 1420,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Since the Medium-Term Expenditure Framework Statement shows estimated expenditure for the next three financial years, the key to providing useful inputs in projecting those estimates lies in:\",\n    \"options\": [\n      \"the outputs and outcomes targeted for each scheme\",\n      \"analysis of past expenditure trends and approved scheme outlays\",\n      \"the ceilings communicated after the pre-budget meetings\",\n      \"the Monthly and Quarterly Expenditure Plans of the Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - analysis of past expenditure trends and approved scheme outlays<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.6.3<\/b> so provides, the Head of the Accounting Organisation being required to \\\"play active role in the process of finalizing the estimates\\\" in consultation with the administrative divisions. That Statement sets \\\"a three-year rolling target for the expenditure indicators with specification of underlying assumptions and risks involved.\\\" The Statement is laid \\\"in the session immediately following the session of the Parliament in which the budget has been presented\\\", so Ministries begin the work on it as soon as the budget is passed, drawing on the same expenditure record used for the Revised and Budget Estimates.\"\n  },\n  {\n    \"id\": 1421,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"The Detailed Demands for Grants are prepared by Ministries in the Union Budget Information System, and are made available for incurring expenditure in the new financial year by:\",\n    \"options\": [\n      \"the Principal Accounts Office, which downloads and circulates them\",\n      \"the Pay and Accounts Offices, which enter them head-wise\",\n      \"the payment platform, which fetches that data directly from that System\",\n      \"the Budget Division, which communicates them separately to each Ministry\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the payment platform, which fetches that data directly from that System<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.7.1<\/b> so provides, the Detailed Demands being prepared \\\"Based on final ceilings of RE and BE decided in pre-budget meetings.\\\" Ministries must ensure that the totals for each Major Head and the provisions by Revenue and Capital Sections, separately for charged and voted, \\\"exactly correspond to the provisions included in the DG prepared by the Budget Division\\\", and must upload the Demands on their own websites.\"\n  },\n  {\n    \"id\": 1422,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Since administrative divisions are not expected to know the intricacies of the budget classification system, the office which must be consulted whenever a doubt arises happens to be:\",\n    \"options\": [\n      \"the Financial Adviser of the Ministry\",\n      \"the Principal Accounts Office of the Ministry\",\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Pay and Accounts Office concerned\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Principal Accounts Office of the Ministry<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.7.4<\/b> so provides, the Budget Sections having to assist those divisions, which are \\\"primarily concerned with the programme implementation.\\\" While preparing the Detailed Demands it is accordingly important to ensure \\\"that the classification, namely, major head, minor head, etc. is as per the heads of account prescribed in the List of Major and Minor Heads of Account, and available in Account Code Directory of PFMS.\\\"\"\n  },\n  {\n    \"id\": 1423,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Object Head to be avoided in a new budget line)<\/b><br>A. 43<br>B. 49<br>C. 60<br>D. 77<br><b>List-II (Description)<\/b><br>1. Other Capital expenditure<br>2. Other Fixed Assets<br>3. Suspense<br>4. Other Revenue Expenditure\",\n    \"options\": [\n      \"A-3, B-1, C-4, D-2\",\n      \"A-4, B-3, C-1, D-2\",\n      \"A-3, B-4, C-1, D-2\",\n      \"A-1, B-3, C-4, D-2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.7.6<\/b> supplies each pairing, requiring that while sending a proposal for opening of a new budget line such Object Heads \\\"are avoided as much as possible\\\", along with Minor Heads like 800. \\\"Efforts should be made to identify account head which best describes the function\/activity for which budget head is proposed to be allocated.\\\" Such heads are to be avoided because they obscure the function or activity to which the expenditure relates, and the accounting organisation must \\\"suggest program divisions to avoid the same to the extent possible.\\\"\"\n  },\n  {\n    \"id\": 1424,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"The Minor Head which, covering Other Receipts, Other Expenditure, Other Deposits and Other Loans, is to be avoided as far as possible while proposing a new budget line bears the code:\",\n    \"options\": [\n      \"902\",\n      \"801\",\n      \"800\",\n      \"911\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 800<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.7.6<\/b> so provides, the same caution extending to Object Heads such as those for Suspense, Other Revenue Expenditure, Other Capital expenditure and Other Fixed Assets. \\\"Efforts should be made to identify account head which best describes the function\/activity for which budget head is proposed to be allocated\\\", and the Head of the Accounting Organisation should frequently analyse expenditure captured under such heads.\"\n  },\n  {\n    \"id\": 1425,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Supplementary Demands for Grants may be sought during a financial year where the amount authorised by Parliament is found insufficient or a need has arisen for a new service, under:\",\n    \"options\": [\n      \"Article 112 of the Constitution\",\n      \"Article 115 of the Constitution\",\n      \"Article 116 of the Constitution\",\n      \"Article 267 of the Constitution\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Article 115 of the Constitution<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.8.1<\/b> so provides, that Article covering also \\\"any other additional funding needs.\\\" Article 267 governs a different remedy, being the Article under which \\\"Parliament may by law establish a Contingency Fund in the nature of an imprest\\\" for meeting unforeseen expenditure \\\"pending authorization of such expenditure by Parliament by law under article 115 or article 116\\\" (<b>Para 18.3.11.1<\/b>). A Supplementary Demand is sought \\\"during the financial year if the amount authorized by Parliament is found to be insufficient or a need has arisen for a new service or any other additional funding needs.\\\"\"\n  },\n  {\n    \"id\": 1426,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Category of Supplementary Demand)<\/b><br>A. Cash Supplementary<br>B. Technical Supplementary<br>C. Token Supplementary<br>D. Advance from the Contingency Fund<br><b>List-II (Occasion)<\/b><br>1. Re-appropriation within the same section of the Demand which attracts the limits for New Service or New Instrument of Service<br>2. Meeting unforeseen expenditure pending authorisation by Parliament<br>3. Funds required over and above the original appropriation, savings not being available under any budget line<br>4. Surrender from one section of the Demand for additionality in another\",\n    \"options\": [\n      \"A-1, B-3, C-4, D-2\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-4, B-3, C-1, D-2\",\n      \"A-3, B-4, C-1, D-2\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-3, B-4, C-1, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Para 18.3.8.1<\/b> and <b>Para 18.3.8.2<\/b> supply the first three, cash supplementary being obtained where \\\"Savings could not be identified under any budget line\\\" and technical supplementary where surrender is sought \\\"from one section of the Demand for additionality in the other.\\\" <b>Para 18.3.11.1<\/b> supplies the fourth, the Fund being placed at the disposal of the President for that purpose.\"\n  },\n  {\n    \"id\": 1427,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"The amount of a Token Supplementary sought where approval of Parliament is required for a re-appropriation comes to:\",\n    \"options\": [\n      \"\u20b90.05 crore\",\n      \"\u20b90.01 crore\",\n      \"\u20b90.10 crore\",\n      \"\u20b91 crore\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - \u20b90.01 crore<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.8.2<\/b> so provides, such a supplementary being \\\"obtained when due to NS\/NIS limits, approval of Parliament is required for Re-appropriation towards utilizing the savings within the same section of the Demand.\\\" The table in <b>Para 18.3.8.1<\/b> expresses the same amount as \\\"a token appropriation of \u20b9 0.01 cr (\u20b9 1 lakh).\\\" Such a supplementary is required because the re-appropriation, though confined to one section of the Demand, crosses the limits fixed for New Service or New Instrument of Service and therefore needs parliamentary sanction.\"\n  },\n  {\n    \"id\": 1428,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"A Technical Supplementary is required where the surrender of savings from one section of a Grant is sought in lieu of a requirement in another, the four sections being:\",\n    \"options\": [\n      \"Establishment, Scheme, Capital and Grants-in-aid\",\n      \"Charged, Voted, New Service and New Instrument of Service alike\",\n      \"Revenue-Voted, Revenue-Charged, Capital-Voted, Capital-Charged\",\n      \"Revenue, Capital, Loans and Public Account\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Revenue-Voted, Revenue-Charged, Capital-Voted, Capital-Charged<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.8.2<\/b> so provides. The distinguishing feature of that category is that there is \\\"no net increase in the overall appropriation of the Demand\\\", in contrast with cash supplementary, which \\\"is over and above the original budget provisions and results in enhancement of the allocation for the Demand.\\\" A technical supplementary may also arise on transfer of a scheme between Demands, where expenditure is \\\"proposed to be met with matching receipts and recoveries\\\", and \\\"in case of waivers\/write offs.\\\"\"\n  },\n  {\n    \"id\": 1429,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following occasions on which a Technical Supplementary is resorted to:<br>1. Transfer of a scheme from one Demand to another, resulting in surrender from the transferring Demand and increase of the receiving Demand<br>2. Expenditure proposed to be met with matching receipts and recoveries<br>3. Cases of waivers or write offs<br>4. Cases where there is no net increase in the overall appropriation of the Demand<br>How many of the above are correctly stated?\",\n    \"options\": [\n      \"Only one\",\n      \"Only two\",\n      \"Only three\",\n      \"All four\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - All four<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Para 18.3.8.1<\/b> names all four in respect of that category, which is otherwise \\\"Obtained when surrender is sought to be effected from one section of the Demand for additionality in the other.\\\" The absence of any net increase in the appropriation of the Demand is what distinguishes it from a cash supplementary. Cash supplementary stands in contrast, being obtained \\\"when funds are required over and above original appropriation approved by Parliament\\\" where \\\"Savings could not be identified under any budget line.\\\"\"\n  },\n  {\n    \"id\": 1430,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following statements regarding the choice of category of Supplementary Demand:<br>1. The Head of the Accounting Organisation should ensure that the supplementary is sought under the appropriate category.<br>2. A thorough review of expenditure should be done to explore the possibility of meeting the requirement for additionality through either a Token or a Technical Supplementary.<br>3. A Cash Supplementary may be sought at the outset, the other categories being available only where it fails.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.8.3<\/b> supports the first two limbs. The third limb reverses the order of resort, since \\\"Cash supplementary should only be sought as a last resort and after proper due diligence\\\", the table in <b>Para 18.3.8.1<\/b> repeating that it \\\"should be obtained as a last resort and after due diligence.\\\" The Head of the Accounting Organisation must accordingly satisfy himself both as to the category chosen and as to whether the requirement can be met without any addition to the total provision of the Demand.\"\n  },\n  {\n    \"id\": 1431,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following conditions governing a proposal for a Supplementary Demand:<br>1. It should be made only when the programme or scheme for which additional provision is sought has been approved by the competent authority.<br>2. It should be limited to the funding requirements within the relevant financial year.<br>3. It may include provision for the anticipated requirements of the following financial year where the scheme extends beyond the current year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.8.4<\/b> supports the first two limbs. The third limb contradicts the second, the proposal being confined in terms to \\\"the funding requirements within the relevant financial year.\\\" The restriction follows from the rule that a grant sanctioned for a financial year \\\"should be utilized only during the year\\\" and lapses at its close (<b>Para 18.3.10.4<\/b>). The proposal must therefore rest on an approval already accorded, and cannot be used to obtain provision in advance for a programme still awaiting the sanction of the competent authority.\"\n  },\n  {\n    \"id\": 1432,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following statements regarding re-appropriation of funds:<br>1. Re-appropriation from one primary unit of appropriation to another within a grant may be sanctioned by a competent authority at any time before the close of the financial year.<br>2. It shall be made only when it is known or anticipated that the appropriation for the unit from which funds are to be transferred will not be utilised in full and the funds will not be needed.<br>3. Frequent re-appropriation of funds is regarded as a sign of sound budgetary control.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 18.3.9.1 and 18.3.9.2<\/b> support the first two limbs. The third limb reverses the express caution that \\\"frequent re-appropriation of funds depicts poor budgeting and must be taken note of.\\\" It is for that reason that the accounting organisation and Budget Sections are to analyse re-appropriation trends \\\"from the view point of frequency, amount and the accounting heads.\\\" It is for that reason that the accounting organisation and Budget Sections are to analyse re-appropriation trends of the past and current year \\\"from the view point of frequency, amount and the accounting heads, for appropriate corrective measures going forward.\\\"\"\n  },\n  {\n    \"id\": 1433,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"The power of re-appropriation is subject to the provisions of:\",\n    \"options\": [\n      \"Rule 61 of the General Financial Rules, 2017\",\n      \"Section 3 of the Fiscal Responsibility and Budget Management Act, 2003\",\n      \"Rule 10 of the Delegation of Financial Powers Rules, 1978\",\n      \"Rule 70 of the General Financial Rules, 2017\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - Rule 10 of the Delegation of Financial Powers Rules, 1978<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.9.3<\/b> so provides, the power being subject also \\\"to such other general or specific guidelines as issued by the Finance Ministry from time to time.\\\" The same Rule is referred to again for a related purpose, <b>Para 18.3.10.2<\/b> recording that details of cases treated as New Service are given in \\\"Annexure-1 to APPENDIX-3 of GFR,2017 and Rule 10 of Delegation of Financial Powers Rules.\\\"\"\n  },\n  {\n    \"id\": 1434,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"The responsibility to review the reasons for savings or excess given by the programme divisions, so as to avoid vague phrases under a particular budget line, rests with:\",\n    \"options\": [\n      \"the Head of the Accounting Organisation\",\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Budget Section of the line Ministry\",\n      \"the Principal Accounts Office of the Ministry\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Budget Section of the line Ministry<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.9.5<\/b> so provides, adding that this \\\"becomes more pertinent at the time of preparation of Appropriation Accounts for that particular financial year.\\\" The analysis of re-appropriation trends is a distinct exercise, undertaken by that Section together with the Head of the Accounting Organisation \\\"for appropriate corrective measures going forward.\\\" The exercise matters because the reasons so recorded pass into the explanations for variations in the Appropriation Accounts, where a vague phrase would leave the variation effectively unexplained to Parliament.\"\n  },\n  {\n    \"id\": 1435,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following principles of expenditure and cash management:<br>1. No expenditure shall be incurred during a financial year on a New Service not included in the Annual Budget without obtaining a supplementary grant.<br>2. Where an excess over the total grant sanctioned by Parliament is found necessary, a supplementary grant or appropriation or an advance from the Contingency Fund should be obtained.<br>3. Any unspent balance of a grant sanctioned for a financial year is available for utilisation in the following year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 18.3.10.2 to 18.3.10.4<\/b> support the first two limbs. The third limb reverses the rule that a grant \\\"should be utilized only during the year including clearing off of liabilities for the previous years. Any unspent balance will not be available for utilization in the next year and thus lapses at the end of the year.\\\" After the budget is passed, the Finance Ministry \\\"communicates to the various Ministries\/Departments figures of Revised Grants for the current year as also the Budget Grants for the next financial year.\\\"\"\n  },\n  {\n    \"id\": 1436,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"No expenditure shall be incurred during a financial year on a New Service not included in the Annual Budget without:\",\n    \"options\": [\n      \"obtaining a supplementary grant\",\n      \"obtaining the approval of the Secretary, Department of Expenditure\",\n      \"re-appropriating funds from within the same section of the Demand\",\n      \"obtaining an advance from the Contingency Fund of India\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - obtaining a supplementary grant<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.10.2<\/b> so provides, the cases treated as such being those detailed in the General Financial Rules read with the Delegation of Financial Powers Rules. Where an excess over the total grant sanctioned by Parliament is found necessary, a different remedy applies, since \\\"supplementary grant or appropriation or an advance from the Contingency Fund should be obtained\\\" under <b>Para 18.3.10.3<\/b>. Any grant or appropriation sanctioned for a financial year \\\"should be utilized only during the year including clearing off of liabilities for the previous years.\\\"\"\n  },\n  {\n    \"id\": 1437,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"The figures accepted by the Ministry of Finance against the Revised Estimates are communicated to the offices by the Heads of Departments:\",\n    \"options\": [\n      \"in October or November\",\n      \"in March, with the Final Estimates\",\n      \"sometime in January or February\",\n      \"in the first week of September\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - sometime in January or February<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.10.5<\/b> so provides, the expenditure for the remaining part of the year being \\\"so adjusted as to be within the accepted provisions.\\\" Where the accepted provision is found insufficient to meet essential items, \\\"the matter should be taken up with the HoD immediately for possible re-appropriation within their powers.\\\" The expenditure for the remaining part of the year is \\\"so adjusted as to be within the accepted provisions\\\", the offices thereafter submitting Final Estimates with the February statement.\"\n  },\n  {\n    \"id\": 1438,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"The Final Estimates are required to be submitted by the offices along with the Monthly Statement of expenditure of:\",\n    \"options\": [\n      \"January, submitted in February\",\n      \"December, submitted in January\",\n      \"February, submitted in March\",\n      \"March, submitted in April\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - February, submitted in March<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.10.6<\/b> so requires, the excesses or savings over the accepted Revised Estimates being indicated \\\"in this statement with full justification.\\\" It is for that reason that the Final Estimates included in the statement for February \\\"should be carefully assessed and accurately prepared\\\", the accepted estimate and the actual final expenditure being required to agree exactly. While no additional provision could be granted by the Finance Ministry at that stage, \\\"the HoD may provide additional funds needed by any office by re-appropriation of savings from other units to the extent available.\\\"\"\n  },\n  {\n    \"id\": 1439,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following statements regarding the stage of Final Estimates:<br>1. No additional provision could be granted by the Finance Ministry at that stage.<br>2. The Head of Department may provide additional funds needed by any office by re-appropriation of savings from other units to the extent available.<br>3. The final expenditure to be incurred by the units during March may proceed pending provision of such additional funds.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.10.6<\/b> supports the first two limbs. The third limb reverses the sequence, since \\\"The final expenditure to be incurred by the units during March will be only after the additional funds are provided by re-appropriation.\\\" It must be ensured \\\"that there are absolutely no variations between the accepted RE... and the actual final expenditure up to the end of March.\\\" It must be ensured \\\"that there are absolutely no variations between the accepted RE (plus additional provision by re-appropriation, or minus provision shows as surrendered in the Final Estimates) and the actual final expenditure up to the end of March.\\\"\"\n  },\n  {\n    \"id\": 1440,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Where the Final Estimates are submitted with the February statement, there could normally be no excesses over the accepted Revised Estimates, because:\",\n    \"options\": [\n      \"the grant lapses only at the close of the succeeding financial year\",\n      \"the Contingency Fund advance is available automatically\",\n      \"that Officer will not entertain any claim in excess of the provision\",\n      \"the Finance Ministry grants additional provision at that final stage\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - that Officer will not entertain any claim in excess of the provision<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.10.6<\/b> so provides. The converse case is viewed no less seriously, since \\\"Non-utilization of the available provisions by any office is also seriously viewed, as this would have deprived of some other needy unit from utilizing the same\\\", so both overspending and underspending against the accepted estimate attract notice. The Final Estimates must accordingly \\\"be carefully assessed and accurately prepared\\\", since neither an excess nor an unutilised provision is treated as acceptable.\"\n  },\n  {\n    \"id\": 1441,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following statements regarding Monthly and Quarterly Expenditure Plans:<br>1. Ministries are mandated to provide them in their respective Detailed Demands for Grants, as an annexure.<br>2. Non-adherence to those Plans and to the cash management guidelines would seriously disturb the borrowing plan of the Government.<br>3. The Head of the Accounting Organisation should bring to the notice of the administrative Secretary any abnormal variations in expenditure patterns during the financial year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Paras 18.3.10.7 and 18.3.10.8<\/b>. That officer \\\"should help not only in projecting accurate MEP\/QEPs but also in adhering to them\\\", and in addition to those Plans, Ministries \\\"also need to diligently follow the SNA\/CNA guidelines issued by the Department of Expenditure.\\\" The extant cash management guidelines are those in the Budget Division Office Memorandum \\\"dated 25.05.2022\\\", such Plans being provided \\\"in their respective DDGs, as an annexure.\\\"\"\n  },\n  {\n    \"id\": 1442,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"The corpus of the Contingency Fund of India was increased through the Finance Act, 2021 from \u20b9500 crore to:\",\n    \"options\": [\n      \"\u20b950,000 crore\",\n      \"\u20b95,000 crore\",\n      \"\u20b930,000 crore\",\n      \"\u20b910,000 crore\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - \u20b930,000 crore<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.11.1<\/b> so records. The Fund is established under Article 267 \\\"in the nature of an imprest\\\" and \\\"placed at the disposal of the President to enable advances to be made by him out of such Fund for the purposes of meeting unforeseen expenditure pending authorization of such expenditure by Parliament by law under article 115 or article 116.\\\" The increase was effected \\\"through Finance Act, 2021\\\", and in view of it, additionality sought by line Ministries \\\"are preferred to be allocated from the Contingency Fund instead of authorising excess expenditure.\\\"\"\n  },\n  {\n    \"id\": 1443,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following statements regarding advances from the Contingency Fund of India:<br>1. In view of the increased corpus of that Fund, additionality sought by line Ministries is preferred to be allocated from it rather than by authorising excess expenditure under the General Financial Rules.<br>2. Proposals for such an advance are sent to the Budget Division in the prescribed format, giving reasons for the immediate requirement of funds and why the Ministry cannot wait for a Supplementary Demand.<br>3. Once the advance is taken and the funds expended, no further parliamentary action is required in respect of it.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 18.3.11.2 to 18.3.11.4<\/b> support the first two limbs. The third limb overlooks the recoupment, since \\\"care should be taken to obtain requisite appropriations from Parliament to recoup the advance and that the necessary Transfer Entry (TE) is made for final expenditure booking.\\\" The proposal must give \\\"appropriate reasons for immediate requirement of funds, and why Ministry\/Department cannot wait till SDG through the Parliament\\\", the Fund being in the nature of an imprest.\"\n  },\n  {\n    \"id\": 1444,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Where excess expenditure is granted by the Budget Division, the Pay and Accounts Offices are authorised to override the budgetary provisions on the payment platform under a particular head of account by:\",\n    \"options\": [\n      \"the Financial Adviser of the Ministry\",\n      \"the Budget Section of the Ministry\",\n      \"the Principal Accounts Office of the Ministry\",\n      \"the Head of the Accounting Organisation\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the Head of the Accounting Organisation<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.12.2<\/b> so provides. Since most Central Government expenditure is effected through that platform, \\\"a check to ensure that individual Ministries\/Departments are within the ceilings of Demand for Grants, and payments are made from the budget line authorised by the legislature is inbuilt\\\", and any overriding of those ceilings \\\"should be done only with appropriate approvals.\\\" The override is a temporary accommodation only, the Budget section being required to see that the additional budget is provisioned through supplementary demands or re-appropriation before the close of the financial year.\"\n  },\n  {\n    \"id\": 1445,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Where such an override of the budgetary provisions has been authorised, the Budget section is required to ensure that the additional budget is projected under the intended head and provisioned through Supplementary Demands or re-appropriation:\",\n    \"options\": [\n      \"before the advance is drawn from the Contingency Fund\",\n      \"before the Final Estimates are submitted in March\",\n      \"before the Appropriation Accounts are signed\",\n      \"before the close of the financial year\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - before the close of the financial year<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.12.2<\/b> so requires. The override is thus a temporary accommodation within the payment platform rather than an authority to leave the expenditure unprovided, the regularisation having to be completed within the same financial year through the ordinary parliamentary or re-appropriation route. The Budget section must ensure \\\"that the additional budget is projected under the intended budget head and the same is provisioned through supplementary demands and\/or re-appropriation of funds, before the close of the financial year.\\\"\"\n  },\n  {\n    \"id\": 1446,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following statements regarding training and capacity building in Budget Sections:<br>1. Regular training sessions on budgeting rules and processes are to be organised for the Budget Sections and the Administrative Divisions alike.<br>2. Possible areas of training include familiarisation with the budget information system and with data analytics tools.<br>3. Training on preparation of the Detailed Demands, Supplementary Demands and re-appropriation is expressly named among those areas.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Paras 18.3.13.2 and 18.3.13.3<\/b>, the sessions being organised \\\"to both Budget Sections and Administrative Divisions\\\" and the areas including \\\"familiarisation with UBIS, Data Analytics Tools like Tableau etc., and preparation of DDG, SDG, re-appropriation etc.\\\" Preparing Manuals, Standard Operating Procedures and Frequently Asked Questions is separately commended. The need arises because \\\"Frequent transfers and changes in manpower requirements in Budget Sections of Ministries\/Departments calls for regular training and capacity building\\\", budgeting and finance being a technical subject on which staff must be kept current.\"\n  },\n  {\n    \"id\": 1447,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following consequences which may follow where a programme division communicates surrender of funds without factoring in expenditure in the pipeline or budget authorised to other Ministries:<br>1. The division may overspend when the pipeline expenditure matures or when the executing agency books more expenditure out of the budget authorised to it.<br>2. The division to which the funds are re-allocated will also book expenditure out of the additional funds provided to it.<br>3. The Budget Division should advise the Principal Accounts Office to ensure that no further booking of expenditure is allowed to the division which surrendered the funds.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 18.3.14.1<\/b>, the executing agencies instanced being \\\"CPWD, BRO, DAVP, etc.\\\" That Division should also obtain from the Principal Accounts Office the details of funds authorised by the division to other Ministries \\\"and request the Division to restrict the authorizations to the extent required.\\\" Such a situation is avoided by close coordination between the Budget Division and the Principal Accounts Office, which alone holds the record of the bookings and authorisations concerned.\"\n  },\n  {\n    \"id\": 1448,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"The purpose of obtaining from the Principal Accounts Office the details of funds authorised by a division to other Ministries is to enable:\",\n    \"options\": [\n      \"containment of expenditure within the re-allocated budget\",\n      \"preparation of the Monthly and Quarterly Expenditure Plans\",\n      \"projection of the Revised Estimates for the current year\",\n      \"recoupment of the advance taken from the Contingency Fund\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - containment of expenditure within the re-allocated budget<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 18.3.14.1<\/b> so provides, the Budget Division requesting \\\"the Division to restrict the authorizations to the extent required. This will ensure containment of expenditure within the re-allocated budget.\\\" The difficulty arises because a division communicating surrender \\\"might not have factored in fully these instances of expenditure in pipeline or funds authorised to other Ministries.\\\" Without that check, the division which surrendered the funds may still overspend as pipeline expenditure matures, while the division receiving the re-allocated funds books expenditure against them as well.\"\n  },\n  {\n    \"id\": 1449,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following statements regarding the budgeting cycle:<br>1. Budget formulation, being the first stage, rests on the expenditure patterns of past years, committed liabilities of the current year and anticipated financial commitments of the next year.<br>2. The initial estimates undergo a mid-year review in October or November, at which stage the expenditure of six months of the current year is available as an indicator of the utilisation pattern.<br>3. The Budget Estimates of the next financial year are settled separately, after the discussions at the mid-year review stage are concluded.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 18.2.1 and 18.2.3<\/b> support the first two limbs. The third limb separates what the paragraph joins, since \\\"Significantly, in the discussions at the RE stage, the BE of the next financial year is also discussed and finalised. Thus, the next cycle begins.\\\" That stage also affords Ministries an opportunity to \\\"correct the errors of estimations.\\\" Budgeting is described as \\\"not only cyclical, but a continuous process\\\", the first stage resting on past expenditure patterns and anticipated commitments of the next financial year.\"\n  },\n  {\n    \"id\": 1450,\n    \"chapter\": \"Ch 18: Budgeting, its Formulation and Execution\",\n    \"question\": \"Consider the following levels at which re-appropriation proposals are approved:<br>1. Some proposals may be approved by the Secretary of the Ministry or Department.<br>2. Some require the approval of the Secretary, Department of Expenditure.<br>3. Proposals attracting the limits for New Service or New Instrument of Service require the approval of Parliament, obtained through Supplementary Demands for Grants.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 18.2.2<\/b>, the competent authorities being those \\\"defined in the Delegation of Financial Power Rules (DFPRs).\\\" The process of re-appropriation begins because \\\"no estimation can fully match the exigencies of real world\\\", so demands for funds for unanticipated activities soon arise. For proposals attracting those limits \\\"approval of the Parliament are obtained through Supplementary Demands for Grants\\\", the ordinary re-appropriation route being unavailable.\"\n  },\n  {\n    \"id\": 1451,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding payment of arrear claims under the departmentalised accounting system:<br>1. Pay and Accounts Officers will not issue any authorisation on other Accounts Offices to make payment of arrears on their behalf.<br>2. Where a Government servant moves from the payment control of one such officer to another, his claims for pay and allowances must be drawn for issue of the Last Pay Certificate by the Head of Office.<br>3. Where joining time pay and allowances are not to be debited to the department, the claims are drawn up to the date on which he joins the new office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.1.1<\/b> supports the first two limbs. The third limb shifts the terminal date, since in such cases the claims \\\"should be drawn up to the date of relieving of the Government servant.\\\" Other cases attract \\\"the provisions of Rule 66(2) of Government Accounting Rules, 1990 and Notes 1 & 2 under it, to cover joining time pay and allowances for the admissible period or until joining in the new office itself, whichever is earlier.\\\"\"\n  },\n  {\n    \"id\": 1452,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Where joining time pay and allowances are to be debited to the department, the period covered is the admissible period or until the Government servant joins the new office:\",\n    \"options\": [\n      \"whichever the Head of Office determines\",\n      \"whichever the Pay and Accounts Officer certifies\",\n      \"whichever is earlier\",\n      \"whichever is later\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - whichever is earlier<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.1.1<\/b> so provides, resting on \\\"Rule 66(2) of Government Accounting Rules, 1990 and Notes 1 & 2 under it.\\\" In such cases the Head of Office \\\"should issue LPC in the latter cases, only after payment as above has been made\\\", so the certificate follows rather than precedes the payment of joining time entitlements. Where such pay and allowances are not to be debited to the department, the claims are instead drawn \\\"up to the date of relieving of the Government servant\\\", so the two situations are distinguished by the incidence of the charge.\"\n  },\n  {\n    \"id\": 1453,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Where an employee is on-boarded for preparation of pay bills through the employee information module, the consequence of issue of the Last Pay Certificate is that the previous Drawing and Disbursing Officer:\",\n    \"options\": [\n      \"may process payments only with the concurrence of the new office\",\n      \"may process payments only after issuing a revised Certificate\",\n      \"will not be able to process any kind of payment through that module\",\n      \"may process payments through that module until the servant joins\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - will not be able to process any kind of payment through that module<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.1.2<\/b> so provides. The difficulty therefore arises only for employees not so on-boarded, where the Certificate has been issued before payment of joining time pay, in which case \\\"the same drawing officer will arrange e-payment by direct credit into bank account of the government servant\\\" and issue a revised Certificate stating that the earlier one \\\"should be treated as cancelled and be replaced by the subsequent one.\\\"\"\n  },\n  {\n    \"id\": 1454,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Where a claim arises after issue of the Last Pay Certificate, the 'Due and Drawn Statement' for the arrears of pay and allowances is prepared by:\",\n    \"options\": [\n      \"the Head of Office which issued that Certificate\",\n      \"the Drawing and Disbursing Officer of his present office\",\n      \"the Drawing and Disbursing Officer of the earlier or parent office\",\n      \"the Pay and Accounts Officer of the present office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Drawing and Disbursing Officer of his present office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.1.3<\/b> so provides, that Statement being sent \\\"to the earlier\/parent office of the Government servant for verification of the drawn portion.\\\" The drawing officer of the earlier office checks it, makes entries in the relevant Pay Bill Register, and returns it \\\"along with a certificate that the arrears relating to the Government servant have been noted in the relevant Pay Bill register.\\\"\"\n  },\n  {\n    \"id\": 1455,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"The expenditure on an arrear payment made on the basis of a duly vetted 'Due and Drawn Statement' is required to be debited to the budget provisions of:\",\n    \"options\": [\n      \"the Ministry to which the Government servant originally belonged\",\n      \"the present office of the Government servant\",\n      \"the earlier or parent office of the Government servant\",\n      \"the office which issued the Last Pay Certificate\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the present office of the Government servant<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.1.3<\/b> so provides, the arrear payment being \\\"finally disbursed to the Government servant on proper acquittance.\\\" The bill is drawn in proper form \\\"after recording necessary certificate as required under Para 2.6(2) of Subsidiary Instructions to CGA(R&P) Rules 2022, for payment from the PAO.\\\" That Statement is first sent to the earlier office \\\"for verification of the drawn portion\\\", which returns it with a certificate that the arrears \\\"have been noted in the relevant Pay Bill register.\\\"\"\n  },\n  {\n    \"id\": 1456,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding arrear claims where a Government servant is transferred to or from Defence, Railways, Posts or another Government:<br>1. While accepting the 'Due and Drawn Statement', the office concerned should accept the debit against the claim and record the classification.<br>2. It then returns the Statement to the drawing officer of the office in which the servant is presently working, for drawing the arrears and making payment.<br>3. In such cases the arrears are drawn and paid by the office which accepted the debit.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.1.4<\/b> supports the first two limbs. The third limb contradicts the second, the drawing and payment remaining with the present office. The modification applies to transfers to or from \\\"Defence, Railways, Posts, Telecom or any Government Commercial Department\/ Departmental Undertakings, or other Governments.\\\" The modification applies to transfers to or from \\\"Defence, Railways, Posts, Telecom or any Government Commercial Department\/ Departmental Undertakings, or other Governments\\\", the office concerned accepting the debit and recording the classification.\"\n  },\n  {\n    \"id\": 1457,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Arrears due to a Central Government servant which arise after his transfer to a public sector undertaking or autonomous body on foreign service are required to be drawn by:\",\n    \"options\": [\n      \"the Pay and Accounts Officer of the parent Ministry\",\n      \"the parent office\",\n      \"the borrowing organisation\",\n      \"the present drawing officer of the servant\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the parent office<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.1.5<\/b> so provides, such arrears being \\\"paid to him by e-payment.\\\" The general procedure of the preceding paragraphs, under which the present office draws and pays, \\\"is applicable only for drawing the arrears of pay and allowances\\\", other claims following a different rule. The general procedure by which the present office draws and pays \\\"is applicable only for drawing the arrears of pay and allowances\\\", claims requiring countersignature by the controlling officer following a different rule.\"\n  },\n  {\n    \"id\": 1458,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding claims other than arrears of pay and allowances, such as travelling allowance and overtime allowance requiring countersignature by the controlling officer:<br>1. The bill in such cases is drawn by the earlier or parent office.<br>2. That office arranges electronic payment by direct credit into the bank account of the Government servant.<br>3. Such claims follow the same procedure as arrears of pay and allowances, being drawn by the present office.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.1.6<\/b> supports the first two limbs. The third limb contradicts the first, since the procedure laid down in the preceding paragraphs \\\"is applicable only for drawing the arrears of pay and allowances\\\", the requirement of countersignature by the controlling officer being what keeps such claims with the parent office. In such cases the parent office draws the bill and \\\"arrange e-payment by direct credit into bank account of the government servant\\\", the countersignature requirement being what keeps the claim there.\"\n  },\n  {\n    \"id\": 1459,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding responsibility for detailed accounts of deposit transactions:<br>1. Under the departmentalised accounting system that responsibility rests with the Pay and Accounts Officer.<br>2. An exception is made for deposits where departmental officers have been made responsible for maintaining detailed accounts, such as court deposits and deposits with Public Works or Forest Divisions.<br>3. Where the Pay and Accounts Officer is so responsible, the detailed accounts are kept in a single consolidated Register of Deposits for the office as a whole.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 19.2.1 and 19.2.2<\/b> support the first two limbs. The third limb consolidates what the provision keeps separate, since such accounts \\\"should be kept in separate 'Registers of Deposits' in Form CAM- 63, with separate folios allotted for each departmental officer under whose authority or on whose behalf the deposit has been received.\\\" Entries in that Register \\\"will be made from the challans accompanying the receipt scrolls received from the receiving branches of the bank\\\", or from the departmental officer's statement where the remittance was in a lump sum.\"\n  },\n  {\n    \"id\": 1460,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Where amounts are remitted by the departmental officer receiving a deposit to the bank in lump sum, the detailed posting in the Register of Deposits is done from:\",\n    \"options\": [\n      \"the broadsheet maintained by the Pay and Accounts Officer\",\n      \"that officer's statement, reconciled with the credits in the bank scroll\",\n      \"the challans accompanying the receipt scrolls of those branches\",\n      \"the repayment bill submitted by that officer for pre-check\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - that officer's statement, reconciled with the credits in the bank scroll<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.2.2<\/b> so provides. Ordinarily \\\"Entries will be made from the challans accompanying the receipt scrolls received from the receiving branches of the bank\\\", so the statement route is a substitute available only where the individual deposits are not separately identifiable in the challans because the remittance was made in a lump sum. Such a statement is \\\"to be reconciled with the credits in bank scroll\\\", so the departmental record and the banking record are matched before the individual deposits are posted.\"\n  },\n  {\n    \"id\": 1461,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Transaction)<\/b><br>A. Crediting a lapsed deposit to Government account<br>B. Transfer of the Provident Fund balance of a servant to another circle by cheque<br>C. Claim raised by the transferor officer for an outstanding house building advance<br>D. Cheque issued by the transferee officer against that claim<br><b>List-II (Head operated)<\/b><br>1. Minus credit to 8009-General Provident Fund<br>2. Minus credit to 7610-Loans to Government servants<br>3. Credit to 0075-Miscellaneous General Services-101-Unclaimed Deposits<br>4. Debit to 8658-Suspense Accounts-Pay and Accounts Office Suspense\",\n    \"options\": [\n      \"A-3, B-4, C-1, D-2\",\n      \"A-2, B-1, C-4, D-3\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-1, B-3, C-2, D-4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-1, C-4, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.2.4<\/b> supplies the first, the transfer entry debiting the head under which the original deposit was credited; <b>Para 19.4.1<\/b> the second, the amount being classified \\\"as minus Credit to M.H. 8009 \u2013GPF\\\"; and <b>Para 19.4.2<\/b> the last two, the transferee officer classifying the paid amount \\\"as minus credit (not debit) to Major \/Minor Heads '7610- Loans to Government servants- HBA\/MCA'.\\\" The four entries together trace a deposit from its lapse into revenue and a servant's balances from one accounting circle into another.\"\n  },\n  {\n    \"id\": 1462,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Deposits which lapse to Government are required to be entered in a register in:\",\n    \"options\": [\n      \"Form CAM-40, being the ledger of balances\",\n      \"Form CAM-63A, cross referenced to the Register of Deposits\",\n      \"Form CAM-63, in the folio of the departmental officer concerned\",\n      \"Form CAM-61, maintained for permanent advances\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Form CAM-63A, cross referenced to the Register of Deposits<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.2.4<\/b> so provides, such deposits lapsing \\\"in terms of para 2.75 of Subsidiary Instructions to Central Government Account (Receipt & Payments) Rules, 2022.\\\" Except as modified by those instructions, \\\"the rules contained in Central Government Account (Receipts & Payments), Rules, 2022 for deposits of various categories shall remain applicable.\\\" That register carries \\\"cross reference to the Serial Numbers in the Register of Deposits\\\", so a lapsed item can be traced back to its original entry.\"\n  },\n  {\n    \"id\": 1463,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Deposits which were not claimed or refunded owing to litigation or arbitration are dealt with on the footing that they:\",\n    \"options\": [\n      \"are credited to Government and refunded later if the claim succeeds\",\n      \"are transferred to the Deposits with Reserve Bank head pending decision\",\n      \"cannot normally be treated as unclaimed and are not credited to Government\",\n      \"lapse to Government like any other unclaimed deposit\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - cannot normally be treated as unclaimed and are not credited to Government<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.2.4<\/b> so provides. To identify such items the accounting officer ascertains from the departmental officer \\\"whether any legal proceeding\/arbitration is pending against the relevant contracts\/supply orders\\\", and on an affirmative reply records a note in the remarks column of the Register of Deposits. Depending on the outcome, \\\"the relevant items of deposit shall be refunded, or forfeited and adjusted as the case may be.\\\"\"\n  },\n  {\n    \"id\": 1464,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"For crediting a lapsed deposit to Government account, a transfer entry is incorporated debiting the head under which the original deposit was credited, by contra credit to:\",\n    \"options\": [\n      \"8443-Civil Deposits\",\n      \"0075-Miscellaneous General Services-Unclaimed Deposits\",\n      \"8680-Miscellaneous Government Account\",\n      \"0049-Interest Receipts\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 0075-Miscellaneous General Services-Unclaimed Deposits<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.2.4<\/b> so provides. On a subsequent refund, such lapsed deposits \\\"shall be accounted for under the sub-head 'Deduct-Refund' below the major etc. head '0075-Miscellaneous General Services-101-Unclaimed Deposits'\\\", so the refund is shown as a deduction from the same receipt head rather than as fresh expenditure. The transfer entry debits \\\"the major and minor head etc under which the original deposit was credited\\\", so the lapse is shown as a movement out of the deposit head and into revenue.\"\n  },\n  {\n    \"id\": 1465,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Before authorising refund of a lapsed deposit, the Pay and Accounts Officer must verify that the departmental officer countersigning the application has certified:\",\n    \"options\": [\n      \"that the deposit was received within the preceding financial year\",\n      \"that no litigation or arbitration is pending on the contract\",\n      \"that the amount was originally credited by that officer himself\",\n      \"the claimant's identity and title for refund\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the claimant's identity and title for refund<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.2.4<\/b> so requires. He must also ascertain from the relevant register \\\"that the deposit item was actually received and is recorded\\\", and that \\\"it was transferred to the revenue head of Government account as lapsed deposit, and has not been paid previously.\\\" On refund, such deposits are accounted under the sub-head for Deduct-Refund. That officer thereafter \\\"will make necessary entries about payment in the relevant columns of the register\\\", the refund being accounted under the sub-head for Deduct-Refund below the same receipt head.\"\n  },\n  {\n    \"id\": 1466,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding refund of deposits where detailed accounts are maintained by the departmental officers:<br>1. Those officers submit to their Pay and Accounts Officer the list of items lapsing to Government account, with full particulars against columns 1 to 4 of the prescribed Form.<br>2. They indicate distinctly the details of deposits pertaining to contracts or supply orders which are under litigation or arbitration.<br>3. Where the items are large in number, the original list received may be used as folios of the register after opening additional columns 5 to 8.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Paras 19.3.1 and 19.3.2<\/b>, the Form being CAM-63A and the requirement flowing from \\\"para 2.75(1) of Subsidiary Instructions to CGA (R&P) Rules, 2022.\\\" The effect of the lapsed deposits in the accounts is reflected by the accounting officer through a transfer entry in the manner already prescribed. The effect of the lapsed deposits in the accounts \\\"shall be reflected by the PAO through a transfer entry\\\", and the bill for refund of such deposits is likewise submitted to that officer for payment after scrutiny.\"\n  },\n  {\n    \"id\": 1467,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Reconciliation of the balances as per the Registers of Deposits with the corresponding ledger balances, by maintaining broadsheets, is the responsibility of:\",\n    \"options\": [\n      \"the internal audit unit of the Ministry\",\n      \"the Pay and Accounts Officer\",\n      \"the departmental officer maintaining the detailed accounts\",\n      \"the Principal Accounts Office of the Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Pay and Accounts Officer<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.3.3<\/b> so provides, and the responsibility attaches even where the detailed accounts themselves are maintained by the departmental officers. That officer also scrutinises the bill for refund of such lapsed deposits before payment, and reflects the effect of the lapse in the accounts through a transfer entry. <b>Para 19.3.3<\/b> makes that officer responsible \\\"for reconciliation of the balances as per the Register(s) of Deposits with the corresponding ledger balances as per accounts, by maintaining broadsheets.\\\"\"\n  },\n  {\n    \"id\": 1468,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding transfer of Provident Fund balances on the transfer of a Government servant between accounting circles:<br>1. Where both the Pay and Accounts Officers are working in the Fund module of the payment platform, the transfer is effected through a system generated transfer entry.<br>2. In other cases the balance at the credit of the subscriber is transferred by issue of a Category 'C' cheque in favour of the officer of the circle to which the servant stands transferred.<br>3. The amount of that cheque is classified as a debit to the Major Head for the General Provident Fund.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.4.1<\/b> supports the first two limbs. The third limb reverses the side of the entry, since the amount is classified \\\"as minus Credit to M.H. 8009 \u2013GPF.\\\" The balances outstanding against the servant for long term loans and advances and Provident Funds are settled \\\"through monetary settlement.\\\" The balances outstanding against the servant for the long term loans and advances and Provident Funds are settled \\\"through monetary settlement for various Debt Deposit and Remittance Heads.\\\"\"\n  },\n  {\n    \"id\": 1469,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Arrange the following steps in the correct order for transfer of an outstanding house building or motor car advance on the transfer of a Government servant:<br>1. Raising of a claim by the transferor officer through a transfer entry, debiting the Pay and Accounts Office Suspense head with contra credit to the head for Loans to Government servants<br>2. Issue of a Category 'C' cheque by the transferee officer in favour of the transferor officer<br>3. Deposit of that cheque by the transferor officer in the bank along with a challan<br>4. Posting of the challan on realisation, as minus debit to the Suspense head through a transfer entry\",\n    \"options\": [\n      \"1 - 2 - 4 - 3\",\n      \"1 - 2 - 3 - 4\",\n      \"2 - 1 - 3 - 4\",\n      \"1 - 3 - 2 - 4\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 1 - 2 - 3 - 4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.4.2<\/b> fixes the sequence, the transferee officer classifying the paid amount \\\"as minus credit (not debit) to Major \/Minor Heads '7610- Loans to Government servants- HBA\/MCA\\\". The final posting clears \\\"the original suspense created at the time of claim\\\", the realisation being known from the receipt scroll received from the bank. The transferor officer raises the claim \\\"to clear the debit balances outstanding under HBA\/MCA in his books\\\", the cycle closing only when the challan is posted on realisation.\"\n  },\n  {\n    \"id\": 1470,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding the statement of ledger balances prepared when entire offices are transferred from one Ministry to another:<br>1. It is prepared in triplicate by the Principal Accounts Office of the transferring Ministry.<br>2. It exhibits a break up of balances as on the 31st March of the preceding financial year and the cumulative effect of transactions from the 1st April to the end of the month preceding the month of transfer.<br>3. The balance as on the 31st March is obtained from the affected month's Consolidated Abstract.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.4.4<\/b> supports the first two limbs. The third limb transposes the two sources, since that balance \\\"will be obtained from the ledger of balances (Form CAM-40) maintained by the relevant PAO while the figures for the remaining period shall be based on the progressive figures of transactions appearing in the affected month's Consolidated Abstract.\\\" The figures for the remaining period \\\"shall be based on the progressive figures of transactions appearing in the affected month's Consolidated Abstract\\\", the two sources together making up the statement.\"\n  },\n  {\n    \"id\": 1471,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Before balances are transferred, interest on Major Heads such as those for the General Provident Fund is required to be worked out only on the balances as at the end of the preceding financial year, and added to the head totals through:\",\n    \"options\": [\n      \"a transfer entry in the accounts of the transferee Department\",\n      \"the March (Supplementary) Accounts of the originating Department\",\n      \"the Consolidated Abstract of the month of transfer\",\n      \"a proforma correction in the accounts of the transferee Department\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the March (Supplementary) Accounts of the originating Department<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.4.4<\/b> so requires, the object being \\\"to ensure that the interest so calculated is accounted for in the accounts of his circle also, and the balances are transferred as on 31st of March of the preceding financial year.\\\" The requirement applies to Major Heads \\\"like 8009, 8342 etc. that involve calculations on interest.\\\" The requirement applies to Major Heads \\\"like 8009, 8342 etc. that involve calculations on interest\\\", so that no part of the interest liability travels untraced to the transferee circle.\"\n  },\n  {\n    \"id\": 1472,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding transfer of a part of the work handled by a Pay and Accounts Office:<br>1. Balances under the Major Heads for Suspense Accounts, Cheques and Bills, Deposits with Reserve Bank and Adjusting Accounts between Central and State Governments are not to be transferred to the new Accounts Office.<br>2. The circle in which those balances arose remains responsible for clearing the outstanding amounts.<br>3. In respect of heads for which individual-wise detailed accounts are maintained, the original ledger folios and relevant broadsheets are transferred to the successor office along with the balances.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.4.4(A)<\/b> supports the first two limbs, the clearance resting on the payment scrolls received from the bank and the response of the officers against whom debits or credits were raised. The third limb reverses clause (ii), under which those folios and broadsheets \\\"shall continue to be held in the custody of the originating AO.\\\" For heads under the sector for Loans and Advances \\\"an extract from the relevant loan register shall also be furnished\\\", and for the deposits sector the lists of deposits and of lapsed deposits.\"\n  },\n  {\n    \"id\": 1473,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Among the particulars furnished by the originating accounting officer in respect of heads for which individual-wise detailed accounts are maintained is a certificate regarding agreements or mortgage deeds having been executed in favour of:\",\n    \"options\": [\n      \"the Head of the Accounting Organisation\",\n      \"the Pay and Accounts Officer concerned\",\n      \"the Head of Department of the servant\",\n      \"the President\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the President<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.4.4(A)(ii)<\/b> so requires, the certificate relating to \\\"comprehensive insurance taken by him.\\\" The particulars also cover an individual-wise statement of balances as at the end of the preceding financial year with month-wise recoveries, and details of drawing of the original advances, the object being \\\"to enable the recording of necessary entries in broad sheets by the successor PAO.\\\" The requirement exists because the successor office must be able to satisfy itself that the security for the advance is in order without access to the original sanction file.\"\n  },\n  {\n    \"id\": 1474,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding the case where the transfer of a Department involves the transfer of its accredited Pay and Accounts Office in totality:<br>1. The balances outstanding under all the debt, deposit, suspense and remittance heads held in the accounts of that office are transferred without any exception, along with all the accounting records.<br>2. The question of bifurcation of balances between allocable and non-allocable does not arise in such cases.<br>3. That office ceases to be responsible for the final clearance of transactions booked under such suspense and remittance heads.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.4.4(B)<\/b> supports the first two limbs. The third limb reverses its closing words, since that office \\\"shall continue to be responsible for the final clearance of all transactions booked under such suspense and remittance heads and watching the repayment and accounting of loans, deposits and the subscriptions etc. recovered.\\\" Such cases arise \\\"as in the case of PAOs attached to the Ministry of Overseas Indian Affairs\\\", where the transfer of the Department carries its whole accounting office with it.\"\n  },\n  {\n    \"id\": 1475,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Details of the investments made by Government appearing in the books of the originating Principal Accounts Office are sent to the responding office so as to enable the latter to prepare:\",\n    \"options\": [\n      \"the Statement of Central Transactions\",\n      \"Statement No. 11 of the Finance Accounts\",\n      \"Statement No. 4 of the Finance Accounts\",\n      \"the Appropriation Accounts of the Demand\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Statement No. 11 of the Finance Accounts<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.4.5<\/b> so provides, that Statement being the one \\\"which shows investments of Union Government in statutory corporations, government companies etc.\\\" Similarly, \\\"figures relating to Statement No. 12 of Finance Accounts regarding progressive expenditure on Capital Account shall also be sent.\\\" That Statement shows \\\"investments of Union Government in statutory corporations, government companies etc.\\\", and figures for the Statement on progressive capital expenditure are sent along with it.\"\n  },\n  {\n    \"id\": 1476,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding the two types of arrangement on reorganisation of Ministries:<br>1. Under Type 'A' the Ministry of Finance issues sanction permitting the transferee Ministry to operate the provisions under the Demand for Grants of the transferor Ministry.<br>2. Under Type 'B' the transferee Ministry obtains supplementary budget allocation under its own Demand and the transferor Ministry surrenders the budget available with it.<br>3. The occasion for either arrangement is an amendment to the Government of India (Allocation of Business) Rules, 1961.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 19.5.1<\/b>. Such an amendment \\\"may involve transfer of some items of work as well as offices\/departments dealing with them from one Ministry\/Department of the Government of India to another\\\", which \\\"may require special arrangements for provisioning of funds and operation of certain sub-heads.\\\" The Ministry of Finance issues the necessary sanction in the first case, while in the second \\\"the transferee Ministry\/Department will take action to obtain supplementary budget allocation under its own DG wherever possible.\\\"\"\n  },\n  {\n    \"id\": 1477,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"To avoid dislocation of work, the transfer of payment and accounting work to the transferee Pay and Accounts Office on reorganisation of Ministries commences from:\",\n    \"options\": [\n      \"the 1st April following that Notification\",\n      \"the 1st of the month following that Notification\",\n      \"the date of the Presidential Notification itself\",\n      \"the 1st of the month in which the Notification is issued\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the 1st of the month following that Notification<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.5.2(a)<\/b> so provides, the commencement being also \\\"on receipt of the sanction of the Ministry of Finance (DEA referred to above).\\\" The arrangement exists because of \\\"the need to avoid dislocation of work that might otherwise be caused due reorganization of Ministries\/Departments and sudden switch over.\\\" The transferee office thereafter enters the particulars furnished to it \\\"in his relevant books e.g. DDO wise Bill passing cum expenditure Control Register etc\\\" and proceeds with the work in the usual manner.\"\n  },\n  {\n    \"id\": 1478,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following particulars to be furnished by the transferor Pay and Accounts Office to the transferee office on reorganisation:<br>1. The provisions in the existing Demand for Grants against the relevant sub-heads, plus any supplementary grant obtained, and the break up among the various Drawing and Disbursing Officers<br>2. The expenditure booked against the respective heads up to the end of the month for which accounts are compiled, plus the amounts for the subsequent month posted in the Expenditure Control Register<br>3. Any debits pertaining to the transferred drawing officers received later, which that office settles itself without reference to the transferee office<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.5.2(b)<\/b> supports the first two limbs. The third limb withholds what must be passed on, since such debits \\\"will be duly forwarded by him to the Transferee PAO for necessary action, under intimation to the accounts authorities from whom the debits originated.\\\" That office must also indicate the actual figure booked up to the month for which it was responsible, as soon as compilation for the last month is finished. The transferee office enters the particulars so furnished in its own registers and proceeds with the payment and accounting work relating to the new offices in the usual manner.\"\n  },\n  {\n    \"id\": 1479,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Where the transferee Ministry does not obtain a supplementary grant, the figures intimated by the transferee office are included in the Appropriation Accounts for the Demand as a whole by:\",\n    \"options\": [\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Principal Accounts Office of the transferor Ministry\",\n      \"the Principal Accounts Office of the transferee Ministry\",\n      \"the transferee Pay and Accounts Office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Principal Accounts Office of the transferor Ministry<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.5.2(d)<\/b> so provides for cases of Type 'A'. The position reverses under Type 'B', where the transferee Ministry obtains supplementary funds in its own Demand, since then \\\"the Pr A.O. of the Transferee Ministry\/Department would be responsible for the preparation of the Appropriation Accounts after including these heads, as usual.\\\" The position reverses under Type 'B', where \\\"the Pr A.O. of the Transferee Ministry\/Department would be responsible for the preparation of the Appropriation Accounts after including these heads, as usual.\\\"\"\n  },\n  {\n    \"id\": 1480,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"In cases of Type 'A' on reorganisation of Ministries, orders sanctioning re-appropriations are issued by:\",\n    \"options\": [\n      \"the transferee Ministry or Department\",\n      \"the Budget Division of the Ministry of Finance\",\n      \"the Principal Accounts Office of the transferee Ministry\",\n      \"the transferor Ministry or Department\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the transferor Ministry or Department<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.5.2(d)<\/b> so provides. That allocation of responsibility is consistent with the rest of the Type 'A' arrangement, under which the provisions being operated remain those of the transferor's Demand, and its Principal Accounts Office \\\"will be responsible for including the figures intimated by the Transferee PAO... for the purpose of preparation of the Appropriation Accounts for the Demand for Grant as a whole.\\\"\"\n  },\n  {\n    \"id\": 1481,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Ministries and Departments importing equipment now have the facility of opening an irrevocable Letter of Credit with authorised agency banks:\",\n    \"options\": [\n      \"only through the accredited bank of the Ministry\",\n      \"only with the prior approval of the Reserve Bank in each case\",\n      \"without depositing funds in advance, on payment of commission\",\n      \"only after depositing the full value of the order in advance\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - without depositing funds in advance, on payment of commission<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.6.2<\/b> so provides, the charges being payable \\\"on the basis of the services rendered.\\\" Quotations on the commission charges payable \\\"would be called from banks including accredited bank of the Ministry\/Departments\\\", and \\\"The bank would be selected based on the quotation received for commission charges.\\\" The charges are payable \\\"on the basis of the services rendered\\\", the accredited bank recovering them by directly debiting the Government account through scrolls, and other banks by reimbursement from the Reserve Bank.\"\n  },\n  {\n    \"id\": 1482,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding recovery of the cost of a Letter of Credit opened for a foreign supplier:<br>1. The accredited bank follows the procedure of directly debiting the amount to the Government account through scrolls.<br>2. Banks other than the accredited bank obtain reimbursement from the Reserve Bank on the basis of a debit mandate receipt from the Ministry concerned.<br>3. Such charges are treated as covered by the turnover commission paid by that Bank to banks handling Government business.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 19.6.2 and 19.6.3<\/b> support the first two limbs. The third limb reverses the reason given for the separate charge, since that commission, paid \\\"in terms of para 26 of the Memorandum of banking instructions issued by them, is not meant to cover the charges for the work of opening irrevocable LC on behalf of Government.\\\" That commission is paid \\\"to the banks handling Government business in terms of para 26 of the Memorandum of banking instructions issued by them\\\", and covers their ordinary agency work only.\"\n  },\n  {\n    \"id\": 1483,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Where a supply order is placed otherwise than on private firms or individuals in the United States of America, payment against such contracts is to be made, in preference to a Letter of Credit, by:\",\n    \"options\": [\n      \"remittance through the Indian Mission in the country concerned\",\n      \"advice to the Central Accounts Section of the Reserve Bank\",\n      \"bank transfer into the payee's pre-specified account abroad\",\n      \"demand draft drawn in favour of the foreign supplier\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - bank transfer into the payee's pre-specified account abroad<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.6.4<\/b> so provides with effect from 1-9-1980, the procedure being followed \\\"after mutual agreement with the foreign suppliers, with lower costs implications when compared to the system of LC\\\", on receipt of the completed invoice with all relevant documents. Where a supplier insists on a Letter of Credit, the Department \\\"may insert a suitable provision to that effect in the contract.\\\"\"\n  },\n  {\n    \"id\": 1484,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding a Personal Deposit Account:<br>1. It is authorised to be opened in the Public Account portion of Government account in an accredited bank with the approval of the Controller General of Accounts.<br>2. The proposal is made on the recommendation of the Ministry with the approval of the Chief Accounting Authority, in consultation with the Financial Adviser and the Head of the Accounting Organisation.<br>3. Its administrators may be Government officers or such other persons as the Ministry may nominate.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.7.1<\/b> supports the first two limbs. The third limb widens the class, since \\\"The administrators of PD Account shall be only Government Officers acting in their official or any other capacity.\\\" The device is intended \\\"to facilitate the Administrator of the PD Account to credit the receipts and effect withdrawals directly from the account.\\\" The device is intended \\\"to facilitate the Administrator of the PD Account to credit the receipts and effect withdrawals directly from the account\\\", subject to the overall check exercised by the bank.\"\n  },\n  {\n    \"id\": 1485,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"The overall check exercised by the bank in which a Personal Deposit Account is authorised to be opened, with the help of a Personal Ledger Account maintained for the purpose, is to ensure that:\",\n    \"options\": [\n      \"every withdrawal is supported by a voucher scrutinised in advance\",\n      \"every credit is verified against the departmental records\",\n      \"no withdrawal will result in a minus balance in the account\",\n      \"no withdrawal exceeds the monthly limit fixed by the Ministry\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - no withdrawal will result in a minus balance in the account<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.7.1<\/b> so provides. The same object is pursued in the accounting office where the payment work is entrusted to it, the progressive totals of receipts and expenditure being recorded whenever an entry is made \\\"so as to ensure that a payment does not lead to minus balance in the account at any point of time\\\" (<b>Para 19.7.7<\/b>). That check is exercised \\\"with the help of a Personal Ledger Account maintained by the bank for this purpose\\\", the Account being opened in the Public Account portion of Government account.\"\n  },\n  {\n    \"id\": 1486,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding a Personal Deposit Account created by a law or a rule having the force of law, where liabilities devolving on Government are discharged by transferring funds to it from the Consolidated Fund:<br>1. The credit balance in such an Account at the end of each financial year lapses to Government.<br>2. For that purpose the account may be closed by affording minus debit to that extent to the relevant service heads in the Consolidated Fund.<br>3. Once so closed, the Account cannot be revived in a subsequent year.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.7.3<\/b> supports the first two limbs. The third limb reverses its closing words, since \\\"The PD Account may be revived in the subsequent year again, if necessary, in the usual manner.\\\" Such an Account arises where liabilities devolve on Government \\\"out of the special enactments by way of bridging any deficit or shortfall in the account.\\\" Such an Account arises where liabilities devolve on Government \\\"out of the special enactments by way of bridging any deficit or shortfall in the account which are discharged by transferring funds to it from the CFI.\\\"\"\n  },\n  {\n    \"id\": 1487,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Where the work of payment relating to a Personal Deposit Account is entrusted to the Administrator, the question whether the initial accounts and vouchers shall be subject to post check by the Pay and Accounts Officer is determined by:\",\n    \"options\": [\n      \"the Controller General of Accounts\",\n      \"the internal audit unit of the Ministry\",\n      \"the Chief Accounting Authority\",\n      \"the Head of the Accounting Organisation\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Chief Accounting Authority<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.7.4<\/b> so provides, the decision being taken \\\"with reference to the status, expertise etc of the organization functioning under him.\\\" Where post check is required, the Deposit Account holder furnishes the detailed monthly account with vouchers \\\"in the same manner as required by a cheque drawing DDO under the provisions contained in Chapter 3 of this Manual.\\\" Where post check is required, the Deposit Account holder furnishes the detailed monthly account with vouchers \\\"in the same manner as required by a cheque drawing DDO\\\", and where it is not, the vouchers remain in his custody.\"\n  },\n  {\n    \"id\": 1488,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding a Personal Deposit Account where post check is not required to be exercised by the Pay and Accounts Officer:<br>1. That officer confines his check to the transactions of withdrawal, to see that they do not exceed the balance at the credit of the account.<br>2. He also ensures that proper paid cheques are received along with the bank scrolls.<br>3. The vouchers remain in the custody of the Account holder, who is responsible for the regularity of all payments out of the Account in all respects.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 19.7.4<\/b>. That responsibility extends \\\"especially with reference to the relevant rules relating to the creation and operation of the PD Account\\\", so the dispensation from post check shifts the burden of regularity wholly onto the Account holder. The dispensation from post check therefore shifts the burden of regularity wholly onto the Account holder, the accounting office retaining only the check against a minus balance.\"\n  },\n  {\n    \"id\": 1489,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding the monthly reconciliation of a Personal Deposit Account:<br>1. The Pay and Accounts Officer shall invariably conduct such a reconciliation for every such Account.<br>2. The reconciliation is of the receipts and payments against the reported figures in the bank scrolls and the monthly statement submitted by the Account holder.<br>3. The Account holder indicates the details of cheques issued by him but not encashed till the end of the month.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 19.7.5<\/b>. For that purpose \\\"an 'Abstract of the Register of Receipts and Payments' pertaining to the PD Account shall be submitted by the PD Account holder to the concerned PAO\\\", the form of that Abstract being given in an Appendix to the Chapter. The Abstract so submitted must give \\\"Details of cheques issued but not encashed as per bank scroll during the month\\\", the form being prescribed in an Appendix.\"\n  },\n  {\n    \"id\": 1490,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following responsibilities where the work of payment relating to a Personal Deposit Account is entrusted to the Pay and Accounts Officer himself:<br>1. It is for the Administrator of the Account to examine the correctness of the receipts credited into it and to ensure remittance of funds creditable to it.<br>2. All claims out of the Account are sent to the Pay and Accounts Officer for effecting payments, after scrutiny by the officer appointed to administer it where necessary.<br>3. That officer maintains a register known as the Personal Deposit Account Register.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 19.7.6<\/b>. The remittance of funds creditable to the Account may be made by the parties \\\"either to the PAO or directly into the bank account for final accounting in the PD Account\\\", so the Administrator's duty of verification survives the transfer of the payment work. In such cases that officer \\\"shall maintain a register known as PD Account Register\\\", recording receipts on one side and payments on the other with progressive totals.\"\n  },\n  {\n    \"id\": 1491,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Where the payment work relating to a Personal Deposit Account rests with the Pay and Accounts Officer, he furnishes to the officer administering the account a monthly account showing the opening balance, receipts, payments and closing balance:\",\n    \"options\": [\n      \"at the close of each quarter\",\n      \"along with the March (Supplementary) accounts\",\n      \"in the first week of every month, for the previous month\",\n      \"by the 20th of the succeeding month\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - in the first week of every month, for the previous month<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.7.7<\/b> so provides. At the close of each financial year \\\"the closing balance in the PD Account shall be reconciled with that appearing in the figures under the relevant head in the March (Supplementary) accounts of the PAO and a certificate, to this effect shall be recorded in the PD Account Register.\\\" Progressive totals of receipts and expenditure are recorded whenever an entry is made \\\"so as to ensure that a payment does not lead to minus balance in the account at any point of time.\\\"\"\n  },\n  {\n    \"id\": 1492,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"The Budget Estimates and Revised Estimates in regard to the receipts and payments under a Personal Deposit Account are required to be furnished to the Budget Division:\",\n    \"options\": [\n      \"in January each year\",\n      \"along with the annual accounts\",\n      \"in November each year\",\n      \"in September each year\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - in November each year<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.7.7<\/b> so requires, that preparation being the responsibility of the Pay and Accounts Officer and being done \\\"in consultation with the Officer appointed to administer the account.\\\" Every such Account \\\"shall be subjected to scrutiny by the internal Audit Unit functioning under the respective Ministry\/Department\\\" (<b>Para 19.7.8<\/b>). That officer \\\"will also be responsible for the preparation of Budget Estimates and Revised Estimates in regard to the receipts and payments under the PD Account.\\\"\"\n  },\n  {\n    \"id\": 1493,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following requirements for production of original accounts documents to the Special Police Establishment:<br>1. The requisition is to be sent at a level not less than that of a Superintendent of Police.<br>2. It is to be accompanied by a certificate that copies of the required documents would not serve the purpose of the investigating officer.<br>3. On receipt of the requisition the Pay and Accounts Officer may hand over the documents in original at his own level, reporting the fact afterwards.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.8.1<\/b> supports the first two limbs. The third limb dispenses with a sanction the provision requires, since that officer \\\"shall obtain the orders of the Head of Accounting Organization expeditiously who shall in turn obtain the orders of the FA wherever necessary, before handing over the documents in original.\\\" The certificate accompanying the requisition must be \\\"to the effect that copies\/Photostat copies of the required documents would not serve the purpose of the investigating officer.\\\"\"\n  },\n  {\n    \"id\": 1494,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Matter requiring approval)<\/b><br>A. Opening of a Personal Deposit Account<br>B. Whether the initial accounts of such an Account shall be subject to post check<br>C. Release of original accounts documents to the investigating agency<br>D. Permitting the transferee Ministry to operate the Demand of the transferor Ministry<br><b>List-II (Authority)<\/b><br>1. The Chief Accounting Authority<br>2. The Ministry of Finance<br>3. The Controller General of Accounts<br>4. The Head of the Accounting Organisation\",\n    \"options\": [\n      \"A-1, B-3, C-2, D-4\",\n      \"A-3, B-4, C-1, D-2\",\n      \"A-2, B-1, C-4, D-3\",\n      \"A-3, B-1, C-4, D-2\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-3, B-1, C-4, D-2<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.7.1<\/b> requires such an Account to be opened \\\"with the approval of CGA\\\"; <b>Para 19.7.4<\/b> leaves the question of post check to the Chief Accounting Authority, decided \\\"with reference to the status, expertise etc of the organization\\\"; <b>Para 19.8.1(ii)<\/b> requires the orders of the Head of the Accounting Organisation before release of documents; and <b>Para 19.5.1<\/b> requires the sanction of the Ministry of Finance for the Type 'A' arrangement.\"\n  },\n  {\n    \"id\": 1495,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Where original documents are requisitioned by a court of law, the Pay and Accounts Officer is required to produce them after:\",\n    \"options\": [\n      \"obtaining the concurrence of the investigating agency\",\n      \"obtaining the approval of the Controller General of Accounts\",\n      \"obtaining the orders of the head of the accounts organisation, copies being retained\",\n      \"obtaining the orders of the Financial Adviser in every case\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - obtaining the orders of the head of the accounts organisation, copies being retained<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.8.1(iv)<\/b> so provides, adding that \\\"A note of such documents produced before the court should also be kept and return of the original document watched upon carefully.\\\" The same procedure of obtaining orders and retaining copies is applied \\\"for release of original documents to Departmental Enquiry Officers\\\" under <b>Para 19.8.2<\/b>. The same procedure of obtaining orders and retaining copies applies \\\"for release of original documents to Departmental Enquiry Officers\\\", so the safeguards are uniform whatever the forum.\"\n  },\n  {\n    \"id\": 1496,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following elements in the calculation of payment and accounting charges debitable to the proforma account of a departmental commercial undertaking:<br>1. Full cost of the clerk or typist and the Accountant exclusively deployed for the work, and proportionate cost of the estimated time spent where they are not exclusively deployed<br>2. The cost of the Assistant Accounts Officer, in the proportion which the cost of the staff deployed on the work bears to the total staff in the section<br>3. The cost of the Pay and Accounts Officer, in the proportion which the cost of that Assistant Accounts Officer bears to the total number of such officers under him<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 19.9.1<\/b>, clauses (a) to (d). The procedure is to be \\\"uniformly adopted for calculation of payment and accounting of the charges that are to be debited to the 'Proforma Account' of departmental commercial undertakings\\\", the cost being built up from the working level upwards. The procedure is to be \\\"uniformly adopted for calculation of payment and accounting of the charges that are to be debited to the 'Proforma Account' of departmental commercial undertakings.\\\"\"\n  },\n  {\n    \"id\": 1497,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"To the cost so worked out for a departmental commercial undertaking, an addition is made to cover the expenditure of the Principal Accounts Office, internal audit parties, pension charges and other contingent expenditure, at:\",\n    \"options\": [\n      \"fifteen per cent\",\n      \"twenty per cent\",\n      \"ten per cent\",\n      \"five per cent\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - ten per cent<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.9.2<\/b> so provides, the cost being first worked out \\\"by adding items (a) to (d) above.\\\" Those items comprise the full or proportionate cost of the clerical and accounting staff, the proportionate cost of the Assistant Accounts Officer and the proportionate cost of the Pay and Accounts Officer. The addition is made \\\"to cover the expenditure of Principal Accounts Office, Internal Audit Parties, pension charges and other contingent expenditure\\\", none of which is separately traceable to the undertaking.\"\n  },\n  {\n    \"id\": 1498,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"The minor head for Public Works Remittance is operated to record transactions of Public Works Officers with the Treasury and other officers of the Civil Departments:\",\n    \"options\": [\n      \"of the same State or Union Territory\",\n      \"for whom the same bank acts as accredited banker\",\n      \"within the same circle of account\",\n      \"of the same Ministry or Department\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - within the same circle of account<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.10.1<\/b> so provides, that minor head standing below the Major Head \\\"8782 \u2013 Cash Remittances & adjustments between Officers rendering accounts to the same AO.\\\" Its sub-heads are Remittances into Treasuries or Banks and Public Works Cheques, operated \\\"for accounting for the remittances and drawings from the banks respectively\\\", besides Other remittances and Transfers between Public Works and Forest Officers. The Monthly Divisional Accounts continue to be supported by the Schedule of Reconciliation of Cheques and Remittances, reconciled against the bank scrolls rather than against a treasury settlement.\"\n  },\n  {\n    \"id\": 1499,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"The Schedule of Reconciliation of Cheques and Remittances supporting the Monthly Divisional Accounts differs from the earlier Schedule of Settlement with treasuries in that the reconciliation is done with:\",\n    \"options\": [\n      \"the Date-wise Monthly Statement of the Focal Point Branch\",\n      \"the receipt and payment scrolls of the Division's bank\",\n      \"the Consolidated Abstract of the Pay and Accounts Office for the month\",\n      \"the ledger balances under the remittance heads maintained by that Office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the receipt and payment scrolls of the Division's bank<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.10.1<\/b> so provides, those scrolls \\\"showing the receipts and payments accounted by the bank in the scroll sent to the PAO.\\\" That Schedule \\\"should explain the differences between the cheques issued\/e-payment advices issued and remittances made by the Divisional Officer on the one hand and the cheques encashed or e-payment advices termed as success and remittances accounted for by that bank.\\\"\"\n  },\n  {\n    \"id\": 1500,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following particulars to be furnished with the Schedule of Reconciliation of Cheques and Remittances:<br>1. A list of cheques issued but not encashed and of electronic payment advices which failed or failed after success<br>2. A list of remittances made but not accounted for during the month<br>3. A statement of the ledger balances under the remittance heads as they stood at the close of the preceding month<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.10.1<\/b> supports the first two limbs. The third limb substitutes a ledger extract for what the provision requires, namely a list \\\"of cheques or e-payment advices issued and remittances made during the previous months but accounted in the bank scrolls during the month on hand.\\\" Those lists exist to explain the difference between what the Division issued or remitted and what the bank actually accounted for.\"\n  },\n  {\n    \"id\": 1501,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"In examining the cheques portion of the Schedule of Reconciliation, the closing difference at the end of the month must be found equal to:\",\n    \"options\": [\n      \"the total of the remittances not accounted for by the bank\",\n      \"the progressive difference under the remittances portion\",\n      \"the total of the cheques still un-encashed\",\n      \"the total of the cheques issued during the month\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the total of the cheques still un-encashed<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.10.2(i)(c)<\/b> so provides. The difference between the cheques issued during the month and those encashed must be \\\"explained fully and reconciled, after taking into account the effect of the cheques issued but not encashed during the month and cheques issued during the previous months but paid during the month on hand.\\\" Separate broadsheets are maintained \\\"in respect of 'I-Remittances' and 'II-Cheques' for reconciliation of the figures shown in the schedule with those in the ledger.\\\"\"\n  },\n  {\n    \"id\": 1502,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"In examining the remittances portion of that Schedule, the progressive difference at the end of the month is to be accounted for as representing:\",\n    \"options\": [\n      \"errors in the divisional accounts requiring rectification\",\n      \"remittances actually in transit\",\n      \"cheques issued but not encashed\",\n      \"amounts awaiting settlement with the Reserve Bank\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - remittances actually in transit<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.10.2(ii)(c)<\/b> so provides. It must also be seen that the total of the remittances shown as accounted for by the bank agrees with the total as per the receipt scrolls received direct from the bank, and that the difference between the remittances accounted for by the Divisional Officer and those acknowledged by the bank is duly explained. It must also be seen \\\"That the total of the remittances shown as accounted for by the bank in the Schedule agrees with the total as per receipt scrolls received direct from the bank.\\\"\"\n  },\n  {\n    \"id\": 1503,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Separate broadsheets for reconciliation of the figures shown in the Schedule with those in the ledger are required to be maintained by the Pay and Accounts Officer in respect of:\",\n    \"options\": [\n      \"each bank branch separately\",\n      \"Remittances and Cheques separately\",\n      \"Receipts and Payments separately\",\n      \"each Divisional Officer separately\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - Remittances and Cheques separately<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.10.2<\/b> so requires, the Officer maintaining \\\"separate broad sheets in respect of 'I-Remittances' and 'II-Cheques' for reconciliation of the figures shown in the schedule with those in the ledger.\\\" The two limbs of the Schedule are separately examined, the closing difference on cheques representing un-encashed cheques and the progressive difference on remittances representing remittances in transit. The transactions so accounted are those \\\"advised by the PAOs of the Department of Supply\\\", all other claims between departments and Divisions being settled directly between them.\"\n  },\n  {\n    \"id\": 1504,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding the sub-head for Other Remittances below Public Works Remittances:<br>1. The Pay and Accounts Officer continues to follow the existing procedure for accounting of transfers between his books and the divisional books through that sub-head, only for transactions advised by the Pay and Accounts Offices of the Department of Supply.<br>2. In other cases the Divisions should resort to direct settlement by cheque or draft.<br>3. Departments rendering supplies or services to the Divisions should prepare a bill for the claims and send it to the Pay and Accounts Officer of the Division for payment.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.10.3<\/b> supports the first two limbs. The third limb misdirects the bill, which is to be sent \\\"directly to the concerned Divisional Officers for payment by cheque or draft as the case may be.\\\" That expenditure \\\"will also be accounted by the Divisional Officers in their accounts, just like any other transaction arising in their books.\\\" The facility rests on the agreement of those banks, and is available \\\"subject to the availability of adequate strong room facilities at the branch concerned and observation of the usual banking procedure.\\\"\"\n  },\n  {\n    \"id\": 1505,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Safe custody facilities for duplicate keys of departmental treasury chests, and for promissory notes and savings certificates held as security, have been extended by the Public Sector Banks:\",\n    \"options\": [\n      \"only where the Ministry banks exclusively with that bank\",\n      \"free of charge, subject to strong room facilities at the branch\",\n      \"on payment of the usual safe custody charges of the branch\",\n      \"only in respect of duplicate keys, and not of securities\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - free of charge, subject to strong room facilities at the branch<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.11.1<\/b> so provides, the facility being subject also to \\\"observation of the usual banking procedure.\\\" It has been extended in the same terms for \\\"Promissory Notes\/ Savings Certificates etc. received as security and held by Ministries\/Departments of the Government of India\\\", so both classes of valuable are covered without charge. The object of raising and reporting objections is \\\"so that suitable remedial action is taken by them and recurrence thereof prevented\\\", the accounting office acting as the channel to the departmental authorities.\"\n  },\n  {\n    \"id\": 1506,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding the raising and pursuance of objections:<br>1. Objections raised and irregularities noticed on pre and post check are to be reported to the proper authorities so that remedial action is taken and recurrence prevented.<br>2. Where a transaction requires the authorisation of a higher authority, that officer must insist that such authorisation be obtained.<br>3. Where a sum of money is recoverable, that officer must insist on recovery in every case without exception.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 19.12.1 and 19.12.2<\/b> support the first two limbs. The third limb ignores two exceptions, since recovery must be insisted on \\\"except in cases where it has been waived under the authority of waiver of recovery delegated to him, or where the competent authority has directed that the recovery should be foregone.\\\" The objections are \\\"recorded in detail in the Objection Book (Form CAM-26) in the PAO\\\", and the return of the bill return forms \\\"should also be watched carefully.\\\"\"\n  },\n  {\n    \"id\": 1507,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Among the classes of objection in respect of which money value is required to be recorded is a delay in the recovery of sums due to Government, the delay being reckoned against:\",\n    \"options\": [\n      \"the quarter in which the Book is put up to the Pay and Accounts Officer\",\n      \"the financial year in which the sum became due\",\n      \"a reasonable period fixed for that class of dues\",\n      \"the period allowed for closing the Objection Book each month\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - a reasonable period fixed for that class of dues<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.12.5<\/b> so provides among nine classes, which include want of vouchers, want of sanction relating to advances, losses or special charges, overpayments and short recoveries, want of allotment of funds, excess over allotment, and excess over the sanctioned limit of reserve stock. The reasonable period is therefore fixed by reference to the nature of the dues rather than by a uniform interval. Money value is recorded so that the outstanding balance of objections can be worked out when the Objection Book is closed each month and put up quarterly to the Pay and Accounts Officer. The nine classes include \\\"Want of vouchers (if not received when the relevant accounts are under check)\\\" and excess over the sanctioned limit of reserve stock.\"\n  },\n  {\n    \"id\": 1508,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Among the classes of objection in respect of which money value need not be indicated is a deviation from the rules which is indicative of disregard or evasion of rules, provided that it:\",\n    \"options\": [\n      \"has been waived by the competent authority\",\n      \"has been reported to the Controlling Authority\",\n      \"does not represent a charge incurred unsanctioned\",\n      \"does not recur in the following financial year\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - does not represent a charge incurred unsanctioned<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.12.6<\/b> so provides among eight classes, which include simple directions or calls for a document whose absence is not likely to affect the amount admissible, a stamp not affixed on an otherwise complete voucher, habitual delays in submission of returns, \\\"Doubtful adjustments and possible manipulations in accounts which do not involve actual losses\\\", and errors which do not indicate any deficit or surplus. The distinction drawn is between deviations which merely reflect disregard of procedure and those which amount to a charge incurred without sanction, only the latter carrying a money value.\"\n  },\n  {\n    \"id\": 1509,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following classes of objection in respect of which money value need not be indicated in the records:<br>1. Simple directions to offices for further guidance, or calling for a document the absence of which is not likely to affect the amount admissible<br>2. Doubtful adjustments and possible manipulations in accounts which do not involve actual losses<br>3. Deviations from the rules which are indicative of disregard or evasion of rules, but which do not represent charges incurred without proper sanction<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 19.12.6<\/b>, the eight classes there listed including also a stamp not affixed on an otherwise complete voucher, habitual delays in submission of returns, errors in accounts which do not indicate any deficit or surplus, remarks on the form of accounts, and enquiries seeking clarification on points of doubt. Before that closing, \\\"the money column in the adjustment portion of the Objection Book should be totalled and the outstanding balance representing the objections should be worked out.\\\"\"\n  },\n  {\n    \"id\": 1510,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"The Objection Book is required to be closed over the signature of the Assistant Accounts Officer by:\",\n    \"options\": [\n      \"the 7th of the succeeding month\",\n      \"the 20th of the succeeding month\",\n      \"the 10th of the succeeding month\",\n      \"the last day of the succeeding month\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the 20th of the succeeding month<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.12.8<\/b> so requires, and the Book is \\\"put up to the Pay and Accounts Officer once in every quarter e.g. in July, October, January, and April.\\\" Before that closing, \\\"After dispatch of bill return memo relating to the month, the money column in the adjustment portion of the Objection Book should be totalled and the outstanding balance representing the objections should be worked out.\\\"\"\n  },\n  {\n    \"id\": 1511,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"After being closed monthly by the Assistant Accounts Officer, the Objection Book is required to be put up to the Pay and Accounts Officer:\",\n    \"options\": [\n      \"once at the close of the financial year\",\n      \"once in every quarter\",\n      \"once every month\",\n      \"once in every half year\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - once in every quarter<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.12.8<\/b> so provides, the quarters being illustrated as \\\"July, October, January, and April.\\\" A record of insufficient or irregular sanctions accorded by any authority superior to the disbursing officer \\\"shall also be kept in the objection book in column 9\\\" under <b>Para 19.12.7<\/b>. The powers exist \\\"In order to avoid time and labour spent on pursuit of objections of simple and unimportant nature and thus reduce administrative costs\\\", and are conferred on officers in the departmentalised accounts organisations.\"\n  },\n  {\n    \"id\": 1512,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Authority)<\/b><br>A. Principal Chief Controller or Chief Controller of Accounts, waiving an objection against irregular expenditure<br>B. Controller of Accounts, waiving such an objection<br>C. Deputy Controller of Accounts or Pay and Accounts Officer, waiving such an objection<br>D. Principal Chief Controller or Chief Controller of Accounts, foregoing recovery<br><b>List-II (Limit in any individual case)<\/b><br>1. \u20b975<br>2. \u20b9100<br>3. \u20b9250<br>4. \u20b9500\",\n    \"options\": [\n      \"A-3, B-1, C-2, D-4\",\n      \"A-2, B-3, C-1, D-4\",\n      \"A-3, B-2, C-1, D-4\",\n      \"A-4, B-3, C-2, D-1\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - A-3, B-2, C-1, D-4<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.12.9<\/b> supplies each limit. The corresponding limits for foregoing recovery are \u20b9500 for that authority, \\\"Controller of Accounts : \u20b9 200\\\" and \\\"Dy. Controller of Accounts\/ Pay and Accounts Officers : \u20b9 100\\\", so each officer's power to forego recovery is roughly double his power to waive an objection. Such items are placed under objection \\\"as they are not exactly covered by rules or the authority for them is insufficient or not foolproof, or the reasons that supporting vouchers for the expenditure incurred have not been produced.\\\"\"\n  },\n  {\n    \"id\": 1513,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following conditions subject to which the power to forego recovery may be exercised:<br>1. The expenditure must not be of a recurring nature.<br>2. Where the objection is based on insufficiency of sanction, the officer must be satisfied that the authority empowered to sanction the expenditure would accord sanction if requested to do so.<br>3. Where the objection is based on insufficiency of proof of payment, the officer must be satisfied that undue trouble would be caused by insisting on the proof and must see no reason to doubt that the charge has actually been paid.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.12.9(b)<\/b> prescribes exactly these three conditions. The power arises because some items are placed under objection \\\"as they are not exactly covered by rules or the authority for them is insufficient or not foolproof, or the reasons that supporting vouchers for the expenditure incurred have not been produced.\\\" The powers to waive an objection are separately limited, being \\\"Pr. CCA\/CCA : \u20b9.250\\\", \\\"Controller of Accounts : \u20b9.100\\\" and \\\"Dy. Controller of Accounts\/PAOs : \u20b9 75\\\" in any individual case.\"\n  },\n  {\n    \"id\": 1514,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Where an objection against irregular expenditure has been waived but the irregularity is such that it is likely to recur, the further action prescribed is that:\",\n    \"options\": [\n      \"the item is retained in the Objection Book until the irregularity ceases\",\n      \"the servant responsible is told the expenditure was irregular\",\n      \"the recovery is nevertheless enforced in full notwithstanding the waiver\",\n      \"the matter is referred to the next higher authority for orders\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the servant responsible is told the expenditure was irregular<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Note below Para 19.12.9(a)<\/b> so provides. The powers themselves exist \\\"In order to avoid time and labour spent on pursuit of objections of simple and unimportant nature and thus reduce administrative costs\\\", so the intimation preserves the corrective purpose of the objection without the cost of pursuing recovery. The rule applies where erroneous payments were admitted through pre-check or post-check \\\"for a considerable period of time either due to wrong interpretation of financial rules or oversight.\\\"\"\n  },\n  {\n    \"id\": 1515,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding erroneous payments admitted by the Pay and Accounts Office over a considerable period:<br>1. Where a wrong interpretation of a financial rule has been followed, the new interpretation should, in the absence of special instructions to the contrary, take effect from the date of issue of orders on the correct interpretation by the competent authority.<br>2. Where the payments were admitted through oversight, that officer should not of his own volition undertake a re-audit of bills paid for a period more than one year before that day.<br>3. In the latter case he should himself carry out the re-audit and report the result to Government.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.12.10<\/b> supports the first two limbs. The third limb reverses the order of steps, since \\\"He should report the facts of the case for orders to the Government and a re-audit should not be made unless the Government so desires\\\", the initiative resting with Government and not with the accounting office. The bar operates only on a re-audit undertaken by the accounting office \\\"of his own volition\\\", so an examination directed by Government remains open notwithstanding the lapse of a year.\"\n  },\n  {\n    \"id\": 1516,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"The examination of certificates by reference to original documents during internal inspection is expressly stated not to amount to:\",\n    \"options\": [\n      \"a waiver of the objection based on insufficiency of proof\",\n      \"a re-check for the purposes of the rule limiting re-audit\",\n      \"a post-check of bills paid by cheque drawing officers\",\n      \"an objection required to be entered in the Objection Book\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - a re-check for the purposes of the rule limiting re-audit<\/b><br><br> <b>Analysis of Statement:<\/b><br> The <b>Note below Para 19.12.10<\/b> so provides, observing that the accounting officer \\\"has to rely largely upon certificates and it is often possible and desirable to check such certificates by examination of original documents during internal inspection.\\\" The clarification preserves internal inspection notwithstanding the bar on re-auditing bills paid more than a year earlier. The department must report such cases \\\"to the Pay and Accounts Officer and to the Statutory Audit Officer simultaneously\\\", so neither authority learns of the loss through the other.\"\n  },\n  {\n    \"id\": 1517,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding reports of defalcations and other losses:<br>1. The department concerned should report defalcations and losses to the Pay and Accounts Officer and to the Statutory Audit Officer simultaneously.<br>2. On receipt of such a report that officer should ascertain whether the loss was caused by any defect in the rules, or by neglect of rules or want of supervision on the part of the authorities.<br>3. He should report the result of his examination to the authority competent to sanction the write off for the loss.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 19.12.11<\/b>. That officer must separately \\\"report important cases of this nature to the Principal Accounts Office\\\", so the report on the merits and the report for information travel to different authorities, and he must first \\\"call for such further information as he may require on the subject.\\\" He must also ascertain \\\"whether the defalcation or loss was caused on account of any defect in the rules, or whether it was due to neglect of rules or want of supervision on the part of the authorities.\\\"\"\n  },\n  {\n    \"id\": 1518,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"In the review of balances, the acceptance of the parties concerned is to be obtained, wherever necessary, of the balances left outstanding at the close of each year in:\",\n    \"options\": [\n      \"the Loan Register\",\n      \"the Provident Fund ledger cards\",\n      \"the Personal Deposit Account\",\n      \"the Register of Permanent Advances\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Personal Deposit Account<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.13.3(b)<\/b> so provides. The other steps in the review of deposit balances are verification of the balances at the close of the year \\\"with the ledger balance of the class of deposit concerned\\\", and crediting to Government account any unclaimed amounts required to be treated as lapsed under the Subsidiary Instructions of 2022. The receipt of each deposit and the repayment against it \\\"will be maintained in a suitable register by the PAO\\\", the balances being verified against the ledger balance of the class of deposit concerned.\"\n  },\n  {\n    \"id\": 1519,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"At the end of each financial year, the acknowledgement obtained from an officer holding a permanent advance is required to be verified with:\",\n    \"options\": [\n      \"the sanction issued by the competent authority\",\n      \"the contingent bills drawn during the year\",\n      \"the ledger balance under the loan head\",\n      \"the amount outstanding in the Register\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the amount outstanding in the Register<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.13.3(c)<\/b> so requires, adding that \\\"The aggregate of all the outstanding shall be worked out from this register, and tallied with the ledger balance at the end of each year.\\\" A note of the advance paid is kept in that Register as and when it is paid, on the basis of the sanction issued by the competent authority. That verification closes the loop between the individual sanction, the acknowledgement of the holder and the ledger figure, so that the aggregate outstanding is proved at the close of each year.\"\n  },\n  {\n    \"id\": 1520,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Arrange the following steps in the correct order in the annual reporting of unreconciled differences between broadsheet and ledger:<br>1. Review and verification of the balances by the Pay and Accounts Officer at the close of the financial year<br>2. Furnishing by that officer of a detailed statement of the unreconciled differences and of cases where acceptance of balances is awaited, to the Principal Accounts Office<br>3. Furnishing by that Office of a consolidated report for the Ministry as a whole to the Finance Accounts Section of the apex accounting office\",\n    \"options\": [\n      \"3 - 1 - 2\",\n      \"1 - 2 - 3\",\n      \"2 - 1 - 3\",\n      \"1 - 3 - 2\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - 1 - 2 - 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 19.13.1 and 19.13.2<\/b> fix the sequence, the statement being furnished \\\"annually by 15th September each year\\\" for the period ending the 31st March of the preceding year, and the consolidated report \\\"by the 15th of October.\\\" The statement covers the amount of unreconciled differences and the number of cases where acceptances are awaited. The result of the verification is reported to the Ministry \\\"as provisioned vide para 262 of the GFRs 2017\\\", and for house building and conveyance advances only an acknowledgement of the balance is obtained.\"\n  },\n  {\n    \"id\": 1521,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"The detailed statement of unreconciled differences between broadsheet and ledger is required to be furnished by each Pay and Accounts Officer to the Principal Accounts Office by:\",\n    \"options\": [\n      \"the 30th April each year\",\n      \"the 15th September each year\",\n      \"the 15th October each year\",\n      \"the 31st May each year\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the 15th September each year<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.13.2<\/b> so requires, the statement relating \\\"to the period ending 31st March of the preceding year, against various heads.\\\" That Office then furnishes \\\"a consolidated report for the Ministry\/Department as a whole, to the Finance Accounts Section of the CGA by the 15th of October\\\", so a month is allowed for consolidation. The sanction for the write-off rests on \\\"Rule 38 of Government Accounting Rules,1990\\\", and where no details are available in the broadsheet the difference is dropped by a mere correction there.\"\n  },\n  {\n    \"id\": 1522,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"The balances in the Provident Fund accounts as worked out in the ledger cards are required to be communicated to the subscribers by:\",\n    \"options\": [\n      \"the 31st March each year\",\n      \"the 31st May each year\",\n      \"the 15th September each year\",\n      \"the 30th April each year\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the 31st May each year<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.13.3(a)<\/b> so requires, that communication forming part of the guidelines for review of particular classes of balance. Those guidelines separately cover deposits, permanent advances and loans and advances, each with its own mode of verification against the corresponding ledger balance at the close of the year. That officer must then \\\"take steps to clear the outstanding balances and to settle the discrepancies noticed after obtaining the acceptance of correct balances from the person or persons by whom they are owned or from whom they are due.\\\"\"\n  },\n  {\n    \"id\": 1523,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following steps prescribed in the review of deposit balances:<br>1. Verification of the balances at the close of the year with the ledger balance of the class of deposit concerned<br>2. Obtaining, wherever necessary, the acceptance of the parties concerned of the balances left outstanding in the Personal Deposit Account at the close of each year<br>3. Crediting to the Government account any unclaimed amounts required to be treated as lapsed<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 19.13.3(b)<\/b>, the lapse arising \\\"under para 2.75 of Subsidiary Instructions to Central Government Account (Receipts & Payments) Rules,2022.\\\" The receipt of each deposit and the repayment against it are maintained by that officer in a suitable register. The statement furnished covers \\\"the amount of unreconciled differences between broad sheet and ledger and number of cases where acceptances of balances are awaited from the persons concerned.\\\"\"\n  },\n  {\n    \"id\": 1524,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding the review of permanent advances at the end of each financial year:<br>1. An acknowledgement is obtained from the officer holding the permanent advance and verified with that outstanding in the Register of Permanent Advance.<br>2. The aggregate of all the outstandings is worked out from that Register and tallied with the ledger balance at the end of each year.<br>3. A note of the advance paid is kept in that Register as and when the advance is paid, on the basis of the sanction issued by the competent authority.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 19.13.3(c)<\/b>, the Register being Form CAM-61. The three steps together close the loop between the individual sanction, the acknowledgement of the holder and the ledger figure, so that the aggregate of the advances outstanding is proved at the close of each year. The guidelines cover in turn \\\"Deposits of provident Fund\\\", deposits generally, permanent advances and loans and advances, each verified against the corresponding ledger balance.\"\n  },\n  {\n    \"id\": 1525,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding the review of loans and advances:<br>1. The outstanding balance of principal of loans in the Loan Register as on the 31st March should be tallied with the ledger balance as on that date.<br>2. It should be seen whether the conditions of each loan have been fulfilled and whether the balance due at the end of the year has been communicated to and not disputed by the debtor.<br>3. In the case of house building and motor conveyance advances for which detailed accounts are maintained by the Pay and Accounts Officer, formal acceptance of the balance must be obtained from each Government servant.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.13.3(d)<\/b> supports the first two limbs, the result of the verification being reported to the Ministry \\\"as provisioned vide para 262 of the GFRs 2017.\\\" The third limb overstates the requirement, since in such cases \\\"only acknowledgement should be obtained from the concerned Govt. servants for the balance outstanding against him at the close of each financial year, through the DDO\/ Head of Office.\\\"\"\n  },\n  {\n    \"id\": 1526,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding disbursements made by foreign banks against agreements for loans or grants under the Direct Payment Procedure:<br>1. They are credited as External Debt or External Grant Assistance at the daily rate of exchange.<br>2. The contra debit is taken to the minor head for Suspense Account for purchases etc. abroad under the Major Head for Suspense Accounts.<br>3. The deposits made by importers are taken at the daily rate of exchange as well.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.14.1(i)<\/b> supports the first two limbs, in respect of disbursements \\\"after Ist April, 1976.\\\" The third limb misstates the rate, since such deposits are made \\\"at the Composite rate of Exchange (fixed by the Controller of Aid Accounts and Audit)\\\" under the minor head for Deposits for purchases etc. abroad below the Major Head for Civil Deposits. The deposits made by importers stand at \\\"the Composite rate of Exchange\\\", while the disbursements are credited \\\"at daily rate of exchange\\\", the difference between the two being separately adjusted.\"\n  },\n  {\n    \"id\": 1527,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"The composite rate of exchange at which importers make deposits under the minor head for Deposits for purchases etc. abroad is fixed by:\",\n    \"options\": [\n      \"the Reserve Bank of India\",\n      \"the Controller of Aid Accounts and Audit\",\n      \"the Ministry of External Affairs\",\n      \"the Department of Economic Affairs itself\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct Answer: B - the Controller of Aid Accounts and Audit<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.14.1(i)<\/b> so provides. Those deposits and the interest thereon are cleared by transferring the amounts to the Suspense Account for purchases etc. abroad, \\\"adjusting the difference between daily rate and composite rate of exchange under '0075-Miscellaneous General Services-Gain by Exchange'\\\" and \\\"adjusting the element of interest recovery under the head '0049-Interest Receipts'.\\\" The head so cleared is \\\"'Exchange variation' under the major head '6002-External Debt'\\\", the adjustment being made with the balance left indicating credit or debit.\"\n  },\n  {\n    \"id\": 1528,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"The full value of equipment or stores procured on deferred payment terms is brought to account immediately on receipt, by debit to the relevant service major head with contra credit to:\",\n    \"options\": [\n      \"the Major Head for Miscellaneous Government Account\",\n      \"the Major Head for Suspense Accounts\",\n      \"the head for External Debt\",\n      \"a suspense head under the same service major head\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - a suspense head under the same service major head<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.15.1<\/b> so provides, the treatment being \\\"as in the case of Public Works Department.\\\" It has been held that such a purchase on credit, \\\"while constituting a commitment to pay, does not ipso facto constitute a loan or borrowing\\\", and the credit under that suspense head \\\"will be relieved as and when actual payments are subsequently made.\\\" The liability is therefore disclosed in full on receipt of the goods, and discharged progressively as payments are made to the supplier or foreign Government.\"\n  },\n  {\n    \"id\": 1529,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"When loans are fully repaid, the balance lying under the head for Exchange variation below the Major Head for External Debt is required to be cleared by adjusting it under:\",\n    \"options\": [\n      \"8658-Suspense Accounts\",\n      \"2075-Miscellaneous General Services\",\n      \"8680-Miscellaneous Government Account\",\n      \"0075-Miscellaneous General Services\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - 8680-Miscellaneous Government Account<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.14.1(ii)<\/b> so provides, the adjustment being made \\\"with the balance left under the head indicating credit or debit.\\\" The heads for Miscellaneous General Services are used for a different purpose, namely the adjustment of loss or gain arising on conversion of capital transactions and contributions at composite or official rates of exchange. That treatment follows because such interest \\\"has the effect of increasing the value of the goods purchased\\\", so it is capitalised rather than charged to a separate interest head.\"\n  },\n  {\n    \"id\": 1530,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding conversion of transactions of Missions abroad:<br>1. Capital transactions relating to acquisition of property by Missions abroad and all payments to international bodies towards India's contribution are converted at composite rates of exchange, wherever such rates are prescribed by the Department of Economic Affairs.<br>2. Where composite rates are not prescribed, such transactions are accounted for at the official rates of exchange prescribed by the Ministry of External Affairs.<br>3. Remittances to Missions and expenditure relating to personal claims appearing in the accounts of the High Commission in London are accounted for at composite rates.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.14.1(iii)<\/b> supports the first two limbs. The third limb misstates the rate, since such remittances and chancery payments \\\"will be accounted for at the official rates of exchange prescribed by Ministry of External Affairs.\\\" The loss or gain arising in either case is adjusted under the Major Heads for Miscellaneous General Services. Ministries must send advices to the accounting office \\\"to carry out the adjustment in question as soon as the equipment, stores, etc. are received\\\", except where the public works system of accounts is followed.\"\n  },\n  {\n    \"id\": 1531,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding acquisition of stores on deferred payment terms:<br>1. It has been held that the purchase of goods on credit, while constituting a commitment to pay, does not ipso facto constitute a loan or borrowing.<br>2. The full value of the equipment or stores so procured is brought to account immediately on its receipt.<br>3. The value is brought to account by debit to the relevant service major head with contra credit to a suitable suspense head within the same service major head.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 19.15.1<\/b>, the treatment being \\\"as in the case of Public Works Department.\\\" The credit under that suspense head \\\"will be relieved as and when actual payments are subsequently made to the suppliers\/ foreign Government\\\", so the liability is disclosed at once and discharged progressively. That period is reckoned \\\"from the date of close of the financial year to which the voucher\/register\/record relates, unless otherwise specified\\\", and the provisions of the General Financial Rules apply to the records referred to there.\"\n  },\n  {\n    \"id\": 1532,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Interest payable on a deferred payment purchase is required to be debited, as and when paid, to:\",\n    \"options\": [\n      \"the suspense head within the same service major head\",\n      \"the head for Miscellaneous Government Account\",\n      \"the head to which the value of the stores was first debited\",\n      \"the head for Interest Payments under the Consolidated Fund\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the head to which the value of the stores was first debited<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.15.2<\/b> so provides, on the footing that such interest \\\"has the effect of increasing the value of the goods purchased.\\\" All Ministries, \\\"with the exception of Ministry of Defence, shall follow the above procedure even if issue of promissory notes or loan agreements covers the purchases on deferred payment terms \/ supplier's credit.\\\" Item-wise information about creation as well as clearance of items classified under suspense heads is to be maintained, so that liquidation can be verified before the voucher is destroyed.\"\n  },\n  {\n    \"id\": 1533,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding the procedure for stores acquired on deferred payment terms:<br>1. It is followed even where the purchases are covered by the issue of promissory notes or loan agreements, since such imports constitute a commitment to pay the supplier over a period of time.<br>2. Ministries are required to send advices to the Pay and Accounts Officer to carry out the adjustment as soon as the equipment or stores are received.<br>3. That requirement applies equally to departments following the public works system of accounts, where the initial and subsidiary accounts are compiled departmentally.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 19.15.2 and 19.15.3<\/b> support the first two limbs. The third limb ignores the exception made for such departments, where instead \\\"the value of the equipment etc obtained on deferred terms\/supplier's credit should be reflected in the compiled accounts rendered to the latter.\\\" The Schedule of Deposits for March and Supplementary is likewise retained for twenty-five complete accounts years, while the printed Finance Accounts and Appropriation Accounts are kept permanently in two copies.\"\n  },\n  {\n    \"id\": 1534,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding the period of preservation of records maintained by Pay and Accounts Offices:<br>1. Irrespective of the period prescribed, records are to be preserved till completion of statutory and internal audit for the relevant period and settlement of the objections raised.<br>2. Records relevant to the Appropriation Accounts and Finance Accounts are preserved for the periods specified against each, or until those documents are presented to Parliament, whichever is later.<br>3. The retention period is to be reckoned from the date on which the voucher or register was created.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Paras 19.16.1 and the Note below 19.16.4<\/b> support the first two limbs. The third limb misstates the starting point, since that period \\\"is to be reckoned from the date of close of the financial year to which the voucher\/register\/record relates, unless otherwise specified.\\\" Files relating to commutation of pension, where not dealt with in the file containing the report and authorisation, are retained \\\"35 years from the date on which commutation becomes final.\\\"\"\n  },\n  {\n    \"id\": 1535,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Before weeding out vouchers relating to final settlement of Provident Fund dues, payment of provisional pension and the group insurance scheme, it must be ensured that they are recorded in:\",\n    \"options\": [\n      \"the Provident Fund broadsheet\",\n      \"the register maintained for suspense items\",\n      \"the Index Register of Provident Fund\",\n      \"the service book or electronic service book\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - the service book or electronic service book<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.16.2<\/b> so requires. A parallel precaution applies to other vouchers, since before weeding out those relating to the Fund or to advances, refunds or revenue and the schedules attached to pay bills, \\\"it is to ensure that the entries are posted in the concerned ledger, Broadsheet or relevant Registers as the case may be, and it is reconciled with the accounts.\\\"\"\n  },\n  {\n    \"id\": 1536,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Match List-I with List-II and select the correct answer using the codes given below:<br><b>List-I (Record)<\/b><br>A. Vouchers for payment on account of acquisition of land<br>B. Ledger or Broadsheet of debt, deposit, suspense and remittance heads<br>C. Statement of Central Transactions<br>D. Monthly accounts of Public Works Disbursing Officers with supporting schedules<br><b>List-II (Retention period)<\/b><br>1. Ten complete accounts years<br>2. Twenty-five years<br>3. Permanent<br>4. Permanent\",\n    \"options\": [\n      \"A-1, B-2, C-3, D-4\",\n      \"A-2, B-3, C-1, D-4\",\n      \"A-4, B-1, C-2, D-3\",\n      \"A-3, B-4, C-2, D-1\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - A-3, B-4, C-2, D-1<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Para 19.16.1<\/b> supplies each period, both the land acquisition vouchers and the ledger of those heads being kept as a permanent record. The Statement of Central Transactions is retained for twenty-five years, as is the Schedule of Deposits for March and Supplementary, while the printed Finance Accounts and Appropriation Accounts are kept permanently in two copies. The table is prefaced by the direction that such records \\\"shall be preserved till completion of audit (statutory and internal) for the relevant period and the settlement of the objections so raised.\\\"\"\n  },\n  {\n    \"id\": 1537,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following retention periods prescribed for records relating to pension:<br>1. The file containing the report and authorisation for all types of pensions is retained for thirty-five years from the date of retirement or death, or after the last instalment of family pension has been paid, whichever is later.<br>2. The Register of Pension Payment Orders maintained in the office issuing the Order is retained for thirty-five years from the date of the last entry made in it.<br>3. The Register of such Orders maintained in the Principal Accounts Office, where they are noted for countersignature and embossing, is retained for the same period of thirty-five years.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> The table in <b>Para 19.16.1<\/b> supports the first two limbs. The third limb overstates the period for that Office, where the Register is retained \\\"10 years from the date of last entry made in the register.\\\" Files relating to commutation of pension, where not dealt with in the first file, are retained for thirty-five years from the date on which the commutation becomes final.\"\n  },\n  {\n    \"id\": 1538,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"The standard retention periods provided for in the General Financial Rules and this accounting code are required to be adhered to in respect of:\",\n    \"options\": [\n      \"electronic records only where the physical record has been destroyed\",\n      \"records other than those relating to the annual accounts\",\n      \"electronic records maintained on the payment platform as well\",\n      \"physical records alone, electronic records being preserved permanently\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - electronic records maintained on the payment platform as well<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.16.4<\/b> so provides. The direction complements <b>Para 19.16.2<\/b>, under which \\\"As far as possible, digitization of records\/ documents in PAO may also be done on continuous basis and stored in a structured file\\\", so digitisation does not by itself extend or curtail the prescribed period of preservation. That Record Room \\\"will retain one copy of the List and return the other copy to the Section, indicating the Record Room Index Number after duly signing it\\\", the section pasting its duplicate in a Register.\"\n  },\n  {\n    \"id\": 1539,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding the sending of records to the old record room:<br>1. Files, registers and voucher bundles are to be properly bound immediately after their closure, with the outer cover prominently indicating the proposed year of destruction under the dated signature of the Pay and Accounts Officer.<br>2. They are to be kept and arranged serially in the concerned sections for not more than three calendar years, and transferred to the Departmental Record Room thereafter.<br>3. They are to be accompanied on transfer by a list of particulars prepared in triplicate.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.17.1<\/b> supports the first two limbs. The third limb misstates the number of copies, since the list of particulars accompanies the records \\\"(in duplicate).\\\" That Record Room \\\"will retain one copy of the List and return the other copy to the Section, indicating the Record Room Index Number after duly signing it.\\\" In the Record Room the lists of particulars \\\"will be kept section-wise in separate file covers\\\", so that a record can be traced to the section which sent it.\"\n  },\n  {\n    \"id\": 1540,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding issue of records from the Departmental Record Room:<br>1. No recorded file may be issued except against a signed requisition indicating the Record Room Index Number.<br>2. The requisition slip is kept against the issued file, and on return the record is restored in its place and the slip returned to the section concerned.<br>3. Where the record is not received back within a period of one month of its issue, the Record Keeper reminds the concerned section at an appropriate level.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 19.17.3<\/b>, the reminder being for \\\"expeditious return of the file\/ record.\\\" In the Record Room the lists of particulars \\\"will be kept section-wise in separate file covers\\\", the concerned section preserving its duplicate copies \\\"by pasting them in a Register.\\\" Those files are then \\\"referred to the PAO concerned for instructions regarding their destruction\/ further preservation along with a list in duplicate.\\\"\"\n  },\n  {\n    \"id\": 1541,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"The responsibility for conducting an annual review to locate files required to be destroyed as per the preservation period indicated on the outer cover rests with:\",\n    \"options\": [\n      \"the section which transferred the records\",\n      \"the internal audit unit of the Ministry\",\n      \"the Record Keeper\",\n      \"the Pay and Accounts Officer\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the Record Keeper<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.17.4<\/b> so provides, those files being thereafter \\\"referred to the PAO concerned for instructions regarding their destruction\/ further preservation along with a list in duplicate.\\\" The Departmental Record Room then observes the instructions of that officer for destruction, preservation or further retention as indicated in that list. The proposed year of destruction is indicated on the outer cover of the record when it is bound, \\\"under the dated signature of the PAO\\\", and is revised only on his further instructions.\"\n  },\n  {\n    \"id\": 1542,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Where the Pay and Accounts Officer directs that a record be preserved further, the consequence prescribed is that:\",\n    \"options\": [\n      \"a fresh list of particulars is prepared in duplicate\",\n      \"the record is excluded from the next annual review\",\n      \"the new date of destruction goes on the outer cover\",\n      \"the record is transferred back to the section which sent it\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - the new date of destruction goes on the outer cover<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.17.5<\/b> so provides. The duplicate copy of the list received back by the Departmental Record Room \\\"shall be returned to the Section concerned by it\\\", so both the Record Room and the originating section are put on notice of the revised date on which the record falls due for destruction. The delegation extends only to items raising no question of judgment, the closing of broadsheets being permitted where the balance is nil or where broadsheet and ledger figures agree.\"\n  },\n  {\n    \"id\": 1543,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Among the powers delegated to Assistant Accounts Officers is the check of classification of vouchers, and rectification of any misclassification noticed, in respect of vouchers of a value up to:\",\n    \"options\": [\n      \"\u20b95,000\",\n      \"\u20b910,000\",\n      \"\u20b92,500\",\n      \"\u20b91,000\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct Answer: C - \u20b92,500<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.18.1(i)<\/b> so provides, the rectification being effected \\\"by proposing Transfer entries.\\\" The delegation also covers \\\"Closing of broad sheets with 'nil' balance and those where there is no difference between broad sheet and ledger figures\\\", so the powers are confined to items which raise no question of judgment. Cards relating to that officer's own office staff \\\"should be attested by the PAO\\\", so the officer whose account it is does not attest his own section's entries.\"\n  },\n  {\n    \"id\": 1544,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following statements regarding attestation in the Provident Fund Section by an Assistant Accounts Officer:<br>1. He may attest opening and closing balances in Provident Fund ledger cards, except those relating to the staff of the Pay and Accounts Officer's own office.<br>2. He may allot account numbers and attest entries in the ledger and the General Index Register.<br>3. He may make entries regarding acceptance of nomination and closing of accounts.<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.18.1<\/b> supports the first two limbs through clauses (iii) and (iv). The third limb exceeds the delegation, since such entries \\\"shall be made over the signatures of the Pay and Accounts Officer.\\\" Cards relating to that officer's own office staff must likewise \\\"be attested by the PAO.\\\" The initial call for acknowledgement alone is delegated, the reminder being reserved to the higher level so that a defaulting borrower is pursued by the officer answerable for the balance.\"\n  },\n  {\n    \"id\": 1545,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following powers delegated to Assistant Accounts Officers:<br>1. Issue of annual statements of accounts to subscribers of the General and Contributory Provident Funds<br>2. Signing of routine acknowledgements of receipts and of reminders to half-margin memos issued to Drawing and Disbursing Officers<br>3. Calling for acknowledgement of balances relating to loans and advances, and issuing the reminder where no reply is received<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct Answer: A - 1 and 2 only<\/b><br><br> <b>Analysis of Statement:<\/b><br> <b>Para 19.18.1<\/b> supports the first two limbs through clauses (v) and (vi). The third limb goes beyond clause (vii), under which \\\"in the case of non-receipt of reply the reminder shall be issued at the level of Pay and Accounts Officer\\\", the initial call for acknowledgement alone being delegated. The Objection Book itself is closed monthly \\\"by the 20th of the succeeding month over the signature of the AAO\\\", and put up to the Pay and Accounts Officer once in every quarter.\"\n  },\n  {\n    \"id\": 1546,\n    \"chapter\": \"Ch 19: Miscellaneous Issues\",\n    \"question\": \"Consider the following monitoring duties delegated to Assistant Accounts Officers:<br>1. Attesting entries in the objection book<br>2. Monitoring the Bill Diary Register regularly to ensure timely token generation on the payment platform in respect of all physical bills received from Drawing and Disbursing Officers<br>3. Monitoring bills awaiting distribution at the Bill Distributor level in the electronic bill module of that platform on a regular basis<br>Which of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct Answer: D - 1, 2 and 3<\/b><br><br> <b>Analysis of Statement:<\/b><br> All three limbs are drawn from <b>Para 19.18.1<\/b>, clauses (viii) to (x). The delegation thus extends from the traditional attestation functions to the monitoring of the electronic bill flow, the Objection Book itself being closed monthly over that officer's signature under <b>Para 19.12.8<\/b>. The Record Room \\\"shall observe the instructions of the PAO for destruction\/preservation for weeding out of the file\/voucher bundle etc., or for its further retention as indicated in this form.\\\"\"\n  }\n];\n\n\/* =====================================================================\n   4. SANITISE + INDEX\n   One malformed row used to blank the whole widget. Bad rows are now\n   dropped with a console note; everything else still works.\n   ===================================================================== *\/\nfunction sanitise(list){\n  if(!Array.isArray(list)) return [];\n  const ok=[], bad=[];\n  list.forEach((q,i)=>{\n    const good = q && q.id!==undefined && typeof q.question==='string'\n      && Array.isArray(q.options) && q.options.length>=2\n      && Number.isInteger(q.correct) && q.correct>=0 && q.correct<q.options.length\n      && typeof q.chapter==='string' && q.chapter.length;\n    good ? ok.push(q) : bad.push({row:i, id:q&&q.id});\n  });\n  if(bad.length) console.warn('[chapter bank] skipped '+bad.length+' malformed question(s):', bad);\n  return ok;\n}\nconst QS = sanitise(chapterQuestions);\nconst CHAPTERS = [...new Set(QS.map(q=>q.chapter))];\nconst uid = q => q.chapter+'##'+q.id;\nconst BY_UID = new Map(QS.map(q=>[uid(q), q]));\nconst BY_CH  = (()=>{ const m=new Map(); QS.forEach(q=>{ if(!m.has(q.chapter)) m.set(q.chapter,[]); m.get(q.chapter).push(q); }); return m; })();\nconst inCh = c => BY_CH.get(c) || [];\nconst L = ['A','B','C','D','E','F'];\n\n\/* ---- chapter label helpers ---- *\/\nconst chShort = c => { const m=c.match(\/^CH\\s*(\\d+)\\s*:\/i); return m ? 'Ch '+m[1] : (c.length>26 ? c.slice(0,24).trim()+'\u2026' : c); };\n\/* chapters list in their own order \u2014 Ch 1..n, then Appendix 1..n, then anything\n   else alphabetically \u2014 never by score, so the list never shuffles under you *\/\nconst ROMAN = {i:1,ii:2,iii:3,iv:4,v:5,vi:6,vii:7,viii:8,ix:9,x:10,xi:11,xii:12};\nfunction chOrder(c){\n  const t=c.trim();\n  let m=t.match(\/^(?:CH|CHAPTER)\\s*[-\u2013]?\\s*(\\d+)\/i);\n  if(m) return [0, +m[1], t];\n  m=t.match(\/^APPENDIX\\s*[-\u2013]?\\s*([0-9]+|[ivxIVX]+)\\b\/i);\n  if(m){ const v=m[1]; return [1, \/^\\d+$\/.test(v) ? +v : (ROMAN[v.toLowerCase()]||99), t]; }\n  m=t.match(\/^(\\d+)\/);\n  if(m) return [0, +m[1], t];\n  return [2, 0, t];\n}\nfunction byChapterOrder(a,b){\n  const x=chOrder(a.chapter||a), y=chOrder(b.chapter||b);\n  return x[0]-y[0] || x[1]-y[1] || x[2].localeCompare(y[2]);\n}\n\/* a bank that stores chapter names in block capitals is softened for display *\/\nfunction titleCase(str){\n  const t=String(str);\n  const letters=t.replace(\/[^A-Za-z]\/g,'');\n  if(!letters || letters !== letters.toUpperCase()) return t;   \/\/ already mixed case, leave it\n  const small=new Set(['of','the','and','for','in','to','a','an','on','by','or','with','from','as','at','under']);\n  return t.toLowerCase().replace(\/[A-Za-z][A-Za-z'\u2019]*\/g,(w,i)=>\n    (i>0 && small.has(w)) ? w : w.charAt(0).toUpperCase()+w.slice(1))\n    .replace(\/\\bCh\\b\/g,'Ch').replace(\/\\bC&ag\\b\/gi,'C&AG').replace(\/\\bDpc\\b\/g,'DPC');\n}\nconst chBrief = c => { const m=c.match(\/^CH\\s*(\\d+)\\s*:\\s*(.+)$\/i);\n  const cap=t=>t.length>36?t.slice(0,34).trim()+'\u2026':t;\n  return m ? 'Ch '+m[1]+': '+cap(titleCase(m[2])) : cap(titleCase(c)); };\n\n\/* =====================================================================\n   5. RANKING ENGINE\n   Importance where you have rated a chapter; share of the bank where you\n   have not. Either way the result is a share of 1, and every label on the\n   page is drawn from the T table below so nothing over-claims.\n   ===================================================================== *\/\n\/* ---------------------------------------------------------------------\n   Matching your importance keys to the chapter strings in the bank.\n   Exact spelling is not required. Anything starting with a chapter or an\n   appendix number is reduced to a token \u2014 'CH 2', 'Ch-2', 'Chapter 2:\n   General Outlines...' all become CH2 \u2014 so a short key in the map finds\n   a long chapter name in the bank. Keys with no number fall back to a\n   loose text match (case, punctuation and spacing ignored).\n   --------------------------------------------------------------------- *\/\nfunction impKey(str){\n  const t = String(str).toUpperCase().replace(\/[\\u2010-\\u2015]\/g,'-').trim();\n  let m = t.match(\/^(?:CH|CHAP|CHAPTER)\\s*[-.:]?\\s*(\\d+)\/);\n  if(m) return 'CH'+(+m[1]);\n  \/\/ longest spellings first, or 'APPX 5' reads its own X as a roman numeral\n  m = t.match(\/^(?:APPENDICES|APPENDIX|ANNEXURES?|ANNEXES?|APNDX|APPX|APDX|APP)\\s*[-.:]?\\s*(\\d+|[IVX]+)\\b\/);\n  if(m){ const v=m[1]; return 'APP'+(\/^\\d+$\/.test(v) ? +v : (ROMAN[v.toLowerCase()]||v)); }\n  m = t.match(\/^(\\d+)\\s*[-.:)]\/);\n  if(m) return 'CH'+(+m[1]);\n  return 'T:'+t.replace(\/[^A-Z0-9]+\/g,' ').trim();\n}\nconst IMP_INDEX = (function(){\n  const idx={}, used={};\n  Object.keys(chapterImportance).forEach(k=>{\n    const v = chapterImportance[k];\n    if(typeof v!=='number' || !isFinite(v) || v<0) return;\n    const key = impKey(k);\n    if(idx[key]!==undefined) console.warn('[importance] two keys collapse to the same chapter: '+k);\n    idx[key] = v; used[key] = k;\n  });\n  return {idx, used};\n})();\nfunction importanceOf(chapter){\n  const k = impKey(chapter);\n  if(IMP_INDEX.idx[k]!==undefined) return {value:IMP_INDEX.idx[k], key:k};\n  \/\/ last resort for un-numbered names: one contains the other\n  if(k.startsWith('T:')){\n    const target = k.slice(2);\n    const hit = Object.keys(IMP_INDEX.idx).filter(x=>x.startsWith('T:')).find(x=>{\n      const a=x.slice(2);\n      return a.length>3 && target.length>3 && (target.startsWith(a) || a.startsWith(target));\n    });\n    if(hit) return {value:IMP_INDEX.idx[hit], key:hit};\n  }\n  return null;\n}\n\nconst W = (function(){\n  const counts={}, total=QS.length;\n  QS.forEach(q=>counts[q.chapter]=(counts[q.chapter]||0)+1);\n  const raw={}, source={}, derived=[];\n  let knownSum=0, knownShare=0;\n\n  const matched = new Set();\n  CHAPTERS.forEach(c=>{\n    const hit = importanceOf(c);\n    if(hit){\n      raw[c]=hit.value; source[c]='rated'; matched.add(hit.key);\n      knownSum+=hit.value; knownShare += total?counts[c]\/total:0;\n    } else { source[c]='derived'; derived.push(c); }\n  });\n  const scale = (knownSum>0 && knownShare>0) ? knownSum\/knownShare : 1;\n  derived.forEach(c => raw[c] = (total?counts[c]\/total:0)*scale);\n  let sum=0; CHAPTERS.forEach(c=>sum+=raw[c]);\n  if(!(sum>0)){ CHAPTERS.forEach(c=>{ raw[c]= total?counts[c]\/total:0; source[c]='derived'; }); sum=CHAPTERS.reduce((a,c)=>a+raw[c],0)||1; }\n  const weights={}; CHAPTERS.forEach(c=>weights[c]=raw[c]\/sum);\n  \/\/ keys you rated that never found a chapter in the bank\n  const unmatched = Object.keys(IMP_INDEX.idx).filter(k=>!matched.has(k)).map(k=>IMP_INDEX.used[k]);\n  return {weights, raw, source, counts, total, derived, unstocked:unmatched,\n          rated: CHAPTERS.some(c=>source[c]==='rated')};\n})();\nconst weightOf = c => W.weights[c] || 0;\nconst pctLabel = x => { const v=(x||0)*100; if(!(v>0)) return '0%';\n  return (v<10 ? Math.round(v*10)\/10 : Math.round(v)) + '%'; };\n\n\/* every phrase that could over-claim lives here, in one place *\/\nconst WT = W.rated;                       \/\/ is any chapter rated by hand?\nconst T = {\n  chipUnit  : ' importance',\n  onScreen  : WT ? 'Importance on screen' : 'Share on screen',\n  colWeight : 'Importance',\n  covered   : WT ? 'Weighted coverage'    : 'Bank covered',\n  projected : 'Projected score',\n  leakHead  : 'Where you are losing the most',\n  leakUnit  : 'points \/100',\n  leakWord  : 'points',\n  readyDef  : WT ? 'Readiness = \u03a3 (importance \u00d7 mastery)' : 'Readiness = \u03a3 (share of the bank \u00d7 mastery)',\n  paperOut  : 'you would score around'\n};\n\/\/ \"rated 15% importance\" where you have rated it; nothing where you have not\nconst impPhrase = r => W.source[r.chapter]==='rated'\n  ? 'rated <b>'+pctLabel(r.weight)+'<\/b> importance' : '';\n\n\/* =====================================================================\n   6. PROGRESS (localStorage, one record per quizId)\n   ===================================================================== *\/\nconst SCHEMA = 1;\nconst KEY = 'pe_chapterdrill_' + CFG.quizId;\nfunction blank(){ return { schema:SCHEMA, stats:{}, weak:[], flags:[], log:[], queue:[], queueLabel:'', queueKind:'', lastUid:null }; }\nlet P = (function(){\n  const p = blank();\n  try{\n    const s = localStorage.getItem(KEY);\n    if(s){ const j=JSON.parse(s);\n      if(j && j.schema===SCHEMA) Object.assign(p, j);\n      else if(j) console.warn('[storage] older schema found; starting fresh.');\n    }\n  }catch(e){ console.warn('progress load failed', e); }\n  ['weak','flags','log','queue'].forEach(k=>{ if(!Array.isArray(p[k])) p[k]=[]; });\n  if(!p.stats) p.stats={};\n  return p;\n})();\nlet storageWarned=false;\nfunction save(){\n  try{\n    if(P.log.length>400) P.log = P.log.slice(-400);\n    localStorage.setItem(KEY, JSON.stringify(P));\n  }catch(e){\n    try{ P.log = P.log.slice(-80); localStorage.setItem(KEY, JSON.stringify(P)); }\n    catch(e2){ if(!storageWarned){ storageWarned=true; toast('Your browser is blocking saved progress \u2014 this sitting will not be remembered'); } }\n  }\n}\nfunction stat(u){ if(!P.stats[u]) P.stats[u]={correct:0,incorrect:0,last:null,lastOk:null}; return P.stats[u]; }\nconst flags = new Set(P.flags);\nconst weak  = new Set(P.weak);\n\n\/* =====================================================================\n   7. SESSION STATE\n   ===================================================================== *\/\nconst S = { tab:'quiz', filter:'all', chapter:null, i:0, pick:null, nudge:false,\n            query:'', unattempted:false, ans:{}, order:[] };\n\n\/* =====================================================================\n   8. FORMAT + TRAIT MODEL\n   SHAPE  = how the question is built (one per question)\n   TRAIT  = what it turns on (a question may carry several)\n   A shape gap is a reading habit; a trait gap is recall. Same number,\n   opposite remedy \u2014 so they are reported separately.\n   ===================================================================== *\/\nconst SHAPES = [\n  { key:'match',  label:'Match the following (List-I \/ List-II)',\n    test:q => \/list\\s*-?\\s*i\\b\/i.test(q.question) },\n  { key:'multi',  label:'Multi-statement \/ how many are correct',\n    test:q => q.question.split(\/<br\\s*\\\/?>|\\n\/).filter(x=>\/^\\s*\\d+[.)]\/.test(x)).length>=2 },\n  { key:'direct', label:'Explanation', test:()=>true }  \/\/ catch-all\n];\nconst TRAITS = [\n  { key:'cite',      label:'Para, rule, article or article-number recall',\n    test:q => \/\\b(para|paragraph|rule|article|section|appendix|schedule|clause)\\s*[-\u2013]?\\s*\\d\/i.test(q.question+' '+q.options.join(' ')) },\n  { key:'period',    label:'Time limits and periods',\n    test:q => \/\\b\\d+\\s*(day|week|month|year|hour)s?\\b|\\b(one|two|three|four|five|six|seven|ten|fourteen|fifteen|twenty|twenty-five|thirty|forty-five|sixty|ninety)[\\s-](day|week|month|year)s?\\b\/i.test(q.options.join(' ')) },\n  { key:'money',     label:'Numbers, monetary limits and percentages',\n    test:q => \/\u20b9|\\bRs\\.?\\s*\\d|\\blakhs?\\b|\\bcrores?\\b|per\\s*cent|%|\\bone-(third|fourth|half|tenth)\\b\/i.test(q.options.join(' ')) },\n  { key:'authority', label:'Competent authority \/ level \/ who does what',\n    test:q => \/\\bwho\\b|\\bby whom\\b|\\bauthority\\b|\\brank of\\b|\\blevel of\\b|\\bnot below\\b|addressed to|shall be (signed|issued|approved|maintained|prepared|submitted)\/i.test(q.question+' '+q.options.join(' ')) },\n  { key:'negative',  label:'Negatively phrased (\u201cNOT correct\u201d, \u201cexcept\u201d)',\n    test:q => \/\\bnot correct\\b|\\bis incorrect\\b|\\bare not correct\\b|\\bexcept\\b|\\bdoes not\\b|\\bcannot\\b|\\bnot required\\b|\\bneed not\\b|\\bis\\\/are not\\b\/i.test(q.question) }\n];\nconst _shape = {};\nfunction shapeOf(q){ const u=uid(q); return _shape[u] || (_shape[u] = SHAPES.find(s=>s.test(q)) || SHAPES[SHAPES.length-1]); }\n\n\/* =====================================================================\n   9. MODELS\n   ===================================================================== *\/\nfunction smoothed(c,i){ const k=CFG.priorStrength, p0=CFG.priorAccuracy; return (c + k*p0)\/(c + i + k); }\nfunction expectedRate(c,i,coverage){ return smoothed(c,i)*coverage + CFG.priorAccuracy*(1-coverage); }\nfunction recall(st){\n  if(!st || !st.last || st.correct<2) return null;\n  const R=CFG.retention, reps=Math.max(1, st.correct - st.incorrect);\n  const stability = R.baseDays * Math.pow(R.growth, reps-1);\n  return Math.exp(-((Date.now()-st.last)\/86400000)\/stability);\n}\nfunction retentionIndex(){\n  let s=0,n=0; QS.forEach(q=>{ const r=recall(P.stats[uid(q)]); if(r!==null){s+=r;n++;} });\n  return n ? Math.round(s\/n*100) : null;\n}\nfunction chapterRows(){\n  return CHAPTERS.map(c=>{\n    const qs=inCh(c), n=qs.length;\n    let att=0, ok=0, bad=0, mastSum=0;\n    qs.forEach(q=>{ const s=P.stats[uid(q)];\n      if(s && (s.correct+s.incorrect)>0){ att++; ok+=s.correct; bad+=s.incorrect; }\n      mastSum += s ? Math.min(s.correct\/CFG.masteryThreshold,1) : 0; });\n    const acc = (ok+bad) ? ok\/(ok+bad) : null;\n    const weight = weightOf(c), coverage = n?att\/n:0, mastery = n?mastSum\/n:0;\n    const expected = expectedRate(ok,bad,coverage);\n    const leak = weight*(1-expected);\n    const difficulty = acc===null ? 1 : (1.4 - 0.6*acc);\n    return { chapter:c, count:n, weight, source:W.source[c], att, ok, bad,\n             coverage, acc, mastery, expected, leak,\n             priority: weight*(1-mastery)*difficulty };\n  }).sort((a,b)=>b.weight-a.weight);\n}\nfunction readiness(){\n  const rows=chapterRows();\n  return {\n    score     : Math.round(rows.reduce((a,r)=>a+r.weight*r.mastery,0)*100),\n    projected : Math.round(rows.reduce((a,r)=>a+r.weight*r.expected,0)*100),\n    covered   : Math.round(rows.reduce((a,r)=>a+r.weight*r.coverage,0)*100),\n    touched   : Object.values(P.stats).some(s=>(s.correct+s.incorrect)>0),\n    rows\n  };\n}\nfunction masteredCount(){ return QS.filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length; }\nfunction formatRows(){\n  const acc={};\n  const ensure=(k,l,kind)=> acc[k] || (acc[k]={key:k,label:l,kind:kind,ok:0,bad:0,total:0,seen:0});\n  SHAPES.forEach(s=>ensure(s.key,s.label,'shape'));\n  TRAITS.forEach(t=>ensure(t.key,t.label,'trait'));\n  QS.forEach(q=>{\n    const s=P.stats[uid(q)], buckets=[acc[shapeOf(q).key]];\n    TRAITS.forEach(t=>{ if(t.test(q)) buckets.push(acc[t.key]); });\n    buckets.forEach(r=>{ r.total++; if(s && (s.correct+s.incorrect)>0){ r.seen++; r.ok+=s.correct; r.bad+=s.incorrect; } });\n  });\n  return Object.values(acc).map(r=>{ const n=r.ok+r.bad; r.attempts=n; r.acc = n? r.ok\/n : null; return r; })\n    .filter(r=>r.total>0);\n}\nfunction dueForRevision(){\n  const risk=CFG.retention.riskBelow;\n  return QS.map(q=>{\n    const st=P.stats[uid(q)], r=recall(st);\n    if(r===null || r>=risk) return null;\n    return { q, recall:r, days:Math.floor((Date.now()-st.last)\/86400000), urgency: weightOf(q.chapter)*(1-r) };\n  }).filter(Boolean).sort((a,b)=>b.urgency-a.urgency);\n}\n\n\/* =====================================================================\n   10. SESSION PLANNER\n   Focused set \u2014 chapter time in proportion to the marks leaking out.\n   Mock paper  \u2014 ignores your history, mirrors the shape of the bank.\n   ===================================================================== *\/\nfunction gain(q){\n  const u=uid(q), st=P.stats[u], c=st?st.correct:0, i=st?st.incorrect:0;\n  const deficit = 1 - Math.min(c\/CFG.masteryThreshold, 1);\n  let urgency = 1 + 0.15*deficit;\n  if(weak.has(u)) urgency += 0.60;\n  const r = recall(st);\n  if(r!==null && r<CFG.retention.riskBelow) urgency += (1-r);\n  if(c+i===0) urgency += 0.15;\n  return weightOf(q.chapter)*(deficit+0.12)*urgency;\n}\nfunction allocate(rows,n,shareOf){\n  const total = rows.reduce((a,r)=>a+Math.max(0,shareOf(r)),0);\n  if(!(total>0)) return rows.map(r=>({r,slots:0}));\n  const out = rows.map(r=>{ const exact=n*Math.max(0,shareOf(r))\/total;\n    return {r, exact, slots:Math.min(Math.floor(exact), r.count)}; });\n  let left = n - out.reduce((a,x)=>a+x.slots,0);\n  out.slice().sort((a,b)=>(b.exact-b.slots)-(a.exact-a.slots))\n     .forEach(x=>{ if(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\n  if(left>0) out.slice().sort((a,b)=>shareOf(b.r)-shareOf(a.r))\n     .forEach(x=>{ while(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\n  return out;\n}\n\/* Fisher\u2013Yates, so the order of a sitting is never the order of the bank *\/\nfunction shuffle(a){\n  for(let i=a.length-1;i>0;i--){ const j=Math.floor(Math.random()*(i+1)); [a[i],a[j]]=[a[j],a[i]]; }\n  return a;\n}\n\/* Weighted sampling without replacement: a high score makes a question\n   likely, never certain. Two sittings built back to back therefore share\n   only part of their content instead of being identical. *\/\nfunction sampleWeighted(pool, n, scoreFn){\n  const items = pool.map(q=>({q, w:Math.max(scoreFn(q), 1e-9)}));\n  const out=[];\n  n = Math.min(n, items.length);\n  for(let k=0;k<n;k++){\n    let total=0; items.forEach(x=>total+=x.w);\n    let r=Math.random()*total, hit=items.length-1;\n    for(let i=0;i<items.length;i++){ r-=items[i].w; if(r<=0){ hit=i; break; } }\n    out.push(items[hit].q);\n    items.splice(hit,1);\n  }\n  return out;\n}\nfunction buildSession(kind){\n  const rows = chapterRows().filter(r=>r.count>0);\n  if(!rows.length) return 0;\n  const n = Math.min(kind==='mock'?CFG.mockSize:CFG.sessionSize, QS.length);\n  const alloc = allocate(rows, n, kind==='mock' ? (r=>r.weight) : (r=>r.leak));\n\n  \/\/ whatever you were given last time is pushed down, not banned\n  const last = new Set(P.queue||[]);\n  const fresh = u => last.has(u) ? 0.3 : 1;\n\n  const picked=[];\n  alloc.forEach(({r,slots})=>{\n    if(!slots) return;\n    const pool = inCh(r.chapter).slice();\n    if(kind==='mock'){\n      \/\/ the mock ignores how well you know a question and simply spreads\n      \/\/ itself over the bank, favouring what you have seen least\n      picked.push(...sampleWeighted(pool, slots, q=>{\n        const st=P.stats[uid(q)], seen=st?(st.correct+st.incorrect):0;\n        const stale=(st&&st.last) ? Math.min((Date.now()-st.last)\/(86400000*30),1) : 1;\n        return (1\/(1+seen*1.6) + 0.35*stale) * fresh(uid(q));\n      }));\n    } else {\n      picked.push(...sampleWeighted(pool, slots, q=>gain(q)*fresh(uid(q))));\n    }\n  });\n  shuffle(picked);\n  P.queue = picked.map(uid);\n  P.queueLabel = kind==='mock' ? 'Mock paper' : 'Focused set';\n  P.queueKind = kind;\n  save();\n  return picked.length;\n}\nfunction startSession(kind){\n  const had = (P.queue||[]).length;\n  const n = buildSession(kind);\n  if(!n){ toast('Nothing to build a session from yet'); return; }\n  setTab('quiz'); setFilter('session');\n  S.ans = {};                                   \/\/ a new sitting starts clean\n  toast(P.queueLabel+' ready \u2014 '+n+' fresh questions'+(had?' (previous set replaced)':''), true);\n}\n\n\/* =====================================================================\n   11. POOL \/ FILTERS\n   ===================================================================== *\/\nfunction pool(){\n  let p = QS.slice();\n  if(S.filter==='chapter' && S.chapter) p = inCh(S.chapter).slice();\n  if(S.filter==='weak')    p = p.filter(q=>weak.has(uid(q)));\n  if(S.filter==='flagged') p = p.filter(q=>flags.has(uid(q)));\n  if(S.filter==='session') p = (P.queue||[]).map(u=>BY_UID.get(u)).filter(Boolean);\n  if(S.query){ const t=S.query.toLowerCase();\n    p = p.filter(q=>(q.question+' '+q.options.join(' ')+' '+q.explanation).toLowerCase().includes(t)); }\n  if(S.unattempted) p = p.filter(q=>S.ans[uid(q)]==null);\n  return p;\n}\nfunction refreshWeak(){\n  weak.clear();\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\n    if(s && s.incorrect>=CFG.weakThreshold && s.correct<CFG.masteryThreshold) weak.add(uid(q)); });\n  P.weak=[...weak];\n}\nrefreshWeak();\n\n\/* =====================================================================\n   12. STEM RENDERING (statements + List-I \/ List-II)\n   ===================================================================== *\/\nconst cleanStem = t => String(t).replace(\/^\\s*(?:Q|Question)\\s*\\.?\\s*\\d+\\s*[.):\\-]\\s*\/i,'').trim();\nconst QN = '<span class=\"qno\">Q.<\/span>';   \/\/ the marker printed before every stem\nfunction buildStem(raw){\n  const lines = raw.split(\/<br\\s*\\\/?>|\\n\/).map(s=>s.trim()).filter(Boolean);\n  const plain = s => s.replace(\/<\\\/?b>\/g,'').trim();\n  const isMatch = lines.some(l=>\/^List\\s*[-\u2013\u2014]?\\s*I\\b\/i.test(plain(l)));\n  const numbered = lines.filter(l=>\/^\\d+[.)]\\s\/.test(plain(l)));\n  if(isMatch) return matchCard(lines, plain);\n  if(numbered.length>=2) return stmtCard(lines, plain);\n  return plainCard(lines);\n}\n\/* a single-statement question gets the same sheet as the other two, so\n   every question on the page reads the same way *\/\nfunction plainCard(lines){\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\n    + lines.map((l,i)=>'<p class=\"'+(i===0?'lead':'close')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\n    + '<\/div><\/div>';\n}\nfunction stmtCard(lines, plain){\n  const isN = l => \/^\\d+[.)]\\s\/.test(plain(l));\n  const first = lines.findIndex(isN);\n  let last=-1; lines.forEach((l,i)=>{ if(isN(l)) last=i; });\n  const head = lines.slice(0,first), tail = lines.slice(last+1);\n  const items = lines.slice(first,last+1).filter(isN).map(l=>plain(l).replace(\/^\\d+[.)]\\s*\/,''));\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\n    + head.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\n    + '<ol class=\"stmts\">'+items.map(t=>'<li><span>'+t+'<\/span><\/li>').join('')+'<\/ol>'\n    + tail.map(l=>'<p class=\"close\">'+l+'<\/p>').join('')\n    + '<\/div><\/div>';\n}\n\/* Match-the-following comes in every shape: one item per line, or the\n   whole list run together on a single line separated by semicolons or\n   commas, or nothing at all between items. All three are split here so\n   the two columns always come out as proper rows. *\/\nfunction splitItems(body, kind){\n  const lab = kind==='alpha' ? '[A-Fa-f]' : '\\\\d{1,2}';\n  const mk  = re => new RegExp(re.replace('LAB', lab), 'g');\n  let parts = body.split(mk('\\\\s*[;\\\\n]\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\n  if(parts.length < 2) parts = body.split(mk('\\\\s*,\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\n  if(parts.length < 2) parts = body.split(mk('(?<=\\\\S)\\\\s+(?=LAB\\\\s*[.)]\\\\s)'));\n  const re = new RegExp('^\\\\s*('+lab+')\\\\s*[.):]\\\\s*(.+?)\\\\s*[;,.]?\\\\s*$');\n  return parts.map(p=>{ const m=String(p).match(re);\n    return m ? {k:m[1].toUpperCase(), v:m[2]} : null; }).filter(Boolean);\n}\nfunction matchCard(lines, plain){\n  \/\/ keep line breaks, normalise only runs of spaces\n  const text = lines.map(plain).join('\\n').replace(\/[ \\t]+\/g,' ').trim();\n\n  \/* The opening line almost always names both lists \u2014 \"Match List-I with\n     List-II and select\u2026\" \u2014 so the first occurrence of each is the wrong\n     one. Take the last List-I that actually has items after it, and the\n     first List-II following that. *\/\n  const at = re => [...text.matchAll(re)].map(m=>m.index);\n  const posI  = at(\/List\\s*[-\u2013\u2014]?\\s*I\\b\/gi);\n  const posII = at(\/List\\s*[-\u2013\u2014]?\\s*II\\b\/gi);\n  const hasItems = (str,kind) =>\n    (kind==='alpha' ? \/[A-F]\\s*[.):]\\s\/ : \/\\d{1,2}\\s*[.):]\\s\/).test(str);\n  let iI=-1, iII=-1;\n  for(let k=posI.length-1;k>=0 && iI<0;k--){\n    const ii = posII.find(x=>x>posI[k]);\n    if(ii===undefined) continue;\n    if(hasItems(text.slice(posI[k],ii),'alpha') && hasItems(text.slice(ii),'num')){ iI=posI[k]; iII=ii; }\n  }\n  if(iI<0 || iII<0) return plainCard(lines);\n\n  const head  = text.slice(0, iI).trim();\n  let segI    = text.slice(iI, iII).trim();\n  let segII   = text.slice(iII).trim();\n\n  \/\/ anything after the lists \u2014 \"Code :\", \"Select the correct answer\u2026\"\n  let tail = '';\n  const t = segII.match(\/(?:\\n|\\s)(Code\\s*[:.]?\\s*$|(?:Select|Choose)\\b[\\s\\S]*$)\/i);\n  if(t){ tail = t[1].trim(); segII = segII.slice(0, t.index).trim(); }\n\n  \/\/ column captions: \"List-I (Purpose of Leave) :\"\n  const capRe = \/^List\\s*[-\u2013\u2014]?\\s*I{1,2}\\b\\s*(\\([^)]*\\))?\\s*[:.]?\\s*\/i;\n  const hI  = segI.match(capRe),  hII = segII.match(capRe);\n  const capI  = hI  ? hI[0].replace(\/[\\s:.]+$\/,'')  : 'List-I';\n  const capII = hII ? hII[0].replace(\/[\\s:.]+$\/,'') : 'List-II';\n  const rowsI  = splitItems(hI  ? segI.slice(hI[0].length)  : segI,  'alpha');\n  const rowsII = splitItems(hII ? segII.slice(hII[0].length): segII, 'num');\n  if(!rowsI.length || !rowsII.length) return plainCard(lines);\n\n  const cell = x => '<li><b>'+x.k+'.<\/b><span>'+x.v+'<\/span><\/li>';\n  const headLines = head ? head.split('\\n').filter(Boolean) : [];\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\n    + (headLines.length\n        ? headLines.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\n        : '<p class=\"lead\">'+QN+'Match List-I with List-II and select the correct answer using the code given below the Lists:<\/p>')\n    + '<div class=\"lists\">'\n      + '<div class=\"lcol\"><h5>'+capI+'<\/h5><ul>'+rowsI.map(cell).join('')+'<\/ul><\/div>'\n      + '<div class=\"lcol\"><h5>'+capII+'<\/h5><ul>'+rowsII.map(cell).join('')+'<\/ul><\/div>'\n    + '<\/div>'\n    + '<p class=\"close\">'+(tail || 'Select the correct answer using the code given below:')+'<\/p>'\n    + '<\/div><\/div>';\n}\n\n\/* =====================================================================\n   13. UI HELPERS\n   ===================================================================== *\/\nconst $ = id => document.getElementById(id);\nlet toastTimer=null;\nfunction toast(msg, ok){\n  const t=$('toast'); t.innerHTML=msg; t.className='toast show'+(ok?' ok':'');\n  clearTimeout(toastTimer); toastTimer=setTimeout(()=>t.className='toast',3000);\n}\nconst SRC_ON = !!(CFG.sourceUrl && CFG.sourceUrl.trim());\nconst stripHtml = s => String(s).replace(\/<[^>]+>\/g,'').replace(\/\\s+\/g,' ').trim();\nconst preview = (q,n) => { const t=stripHtml(q.question); return t.length>n ? t.slice(0,n)+'\u2026' : t; };\nfunction stars(u){\n  const s=P.stats[u]; if(!s || (s.correct+s.incorrect)===0) return null;\n  return { filled: Math.min(s.correct, CFG.masteryThreshold), c:s.correct, i:s.incorrect };\n}\n\n\/* =====================================================================\n   14. RENDER \u2014 PRACTICE\n   ===================================================================== *\/\nfunction renderCtx(){\n  const panel=$('chapPanel');\n  const on = S.filter==='chapter';\n  panel.classList.toggle('hide', !on);\n  if(!on) return;\n  const rows = chapterRows().filter(r=>r.count>0).sort(byChapterOrder);\n  if(!S.chapter || !rows.some(r=>r.chapter===S.chapter)) S.chapter = rows[0] ? rows[0].chapter : null;\n  $('chapList').innerHTML = rows.map((r,n)=>{\n    const sel = r.chapter===S.chapter;\n    const mastered = inCh(r.chapter).filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length;\n    const title = r.chapter+' \u00b7 '+r.count+' question'+(r.count===1?'':'s')+' \u00b7 '\n                + Math.round(r.coverage*100)+'% seen'+(mastered?' \u00b7 '+mastered+' mastered':'');\n    return '<button class=\"chapchip\" aria-pressed=\"'+sel+'\" data-ch=\"'+encodeURIComponent(r.chapter)+'\" title=\"'+title+'\">'\n      + '<span class=\"no\">'+(n+1)+'<\/span>'\n      + '<span class=\"cn\">'+titleCase(r.chapter)+'<\/span>'\n\n      + (mastered===r.count ? '<span class=\"done\">\u2713<\/span>' : '')\n      + '<span class=\"cc\">'+r.count+'<\/span><\/button>';\n  }).join('');\n  const r = rows.find(x=>x.chapter===S.chapter);\n  $('ctxMeta').textContent = r\n    ? Math.round(r.coverage*100)+'% seen \u00b7 '+(r.acc===null?'not attempted':Math.round(r.acc*100)+'% accurate')\n    : '';\n}\nfunction render(){\n  renderCtx();\n  const p = pool();\n  const ec = $('emptyCard');\n  if(!p.length){\n    $('qCard').classList.add('hide'); ec.classList.remove('hide');\n    $('emptyBody').innerHTML =\n      S.query    ? '<b>No match for \u201c'+S.query+'\u201d<\/b>Try a rule or paragraph number, or a phrase like \u201cpart file\u201d.' :\n      S.filter==='weak'    ? '<b>No weak areas yet<\/b>Anything you answer wrong lands here until you have it right '+CFG.masteryThreshold+' times.' :\n      S.filter==='flagged' ? '<b>Nothing flagged yet<\/b>Press <b style=\"display:inline\">Flag for review<\/b> under any question and it collects here.' :\n      S.filter==='session' ? '<b>No session built yet<\/b>Open My Performance and build a Focused set or a Mock paper.' :\n      S.unattempted        ? '<b>You have attempted everything here<\/b>Turn off \u201cUnattempted only\u201d to revise what you have done.' :\n                             '<b>No questions in this selection<\/b>Clear the search or pick another chapter.';\n    renderNav(p); rail(p); return;\n  }\n  ec.classList.add('hide'); $('qCard').classList.remove('hide');\n  if(S.i>=p.length) S.i=0; if(S.i<0) S.i=p.length-1;\n\n  const q=p[S.i], u=uid(q), given=S.ans[u];\n  $('qCount').textContent = 'Question '+(S.i+1)+' of '+p.length;\n  $('qChap').textContent  = chBrief(q.chapter);\n  const tags=[];\n  if(weak.has(u))  tags.push('<span class=\"qtag weak\">\u26a0\ufe0f Weak<\/span>');\n  if(flags.has(u)) tags.push('<span class=\"qtag flag\">\ud83d\udd16 Flagged<\/span>');\n  const sMast=P.stats[u];\n  if(sMast && sMast.correct>=CFG.masteryThreshold) tags.push('<span class=\"qtag done\">\u2713 Mastered<\/span>');\n  $('qTags').innerHTML = tags.join('');\n  const st = stars(u), badge=$('qMastery');\n  if(!st){ badge.textContent='Not seen yet'; badge.className='badge-m'; }\n  else {\n    const done = st.c>=CFG.masteryThreshold;\n    badge.textContent = '\u2605'.repeat(st.filled)+'\u2606'.repeat(Math.max(0,CFG.masteryThreshold-st.filled))+'  '+st.c+'\u2713 '+st.i+'\u2717';\n    badge.className = 'badge-m'+(weak.has(u)&&!done?' weak':'');\n  }\n  $('qStem').outerHTML = buildStem(cleanStem(q.question));\n\n  const box=$('qOpts'); box.innerHTML='';\n  q.options.forEach((o,k)=>{\n    const b=document.createElement('button');\n    b.className='opt';\n    b.innerHTML='<span class=\"key\">('+L[k].toLowerCase()+')<\/span><span class=\"txt\">'+o+'<\/span>';\n    if(given!=null){\n      b.disabled=true;\n      if(k===q.correct){ b.classList.add('right'); b.insertAdjacentHTML('beforeend','<span class=\"mark r\">Correct<\/span>'); }\n      else if(k===given){ b.classList.add('wrong'); b.insertAdjacentHTML('beforeend','<span class=\"mark w\">Your answer<\/span>'); }\n    } else if(S.pick===k) b.classList.add('sel');\n    b.onclick=()=>{ if(given!=null) return; S.pick=k; S.nudge=false; render(); };\n    box.appendChild(b);\n  });\n\n  const bc=$('btnCheck');\n  bc.disabled = given!=null;\n  bc.textContent = given!=null ? 'Answered \u2713' : 'Check answer';\n  $('pickHint').classList.toggle('hide', !(given==null && S.pick==null && S.nudge));\n  const on = flags.has(u);\n  $('btnFlag').setAttribute('aria-pressed', on);\n  $('flagIco').textContent = on ? '\ud83d\udd16' : '\ud83c\udff3\ufe0f';\n  $('flagTxt').textContent = on ? 'Flagged' : 'Flag for review';\n\n  const res=$('result');\n  res.classList.toggle('hide', given==null);\n  if(given!=null){\n    const ok = given===q.correct, v=$('verdict');\n    v.className='verdict '+(ok?'r':'w');\n    v.innerHTML = ok ? '\u2713 Correct \u2014 '+L[q.correct]+' is right'\n                     : '\u2715 Not quite \u2014 the answer is '+L[q.correct];\n    $('explBody').innerHTML = q.explanation;\n  }\n  renderNav(p); rail(p);\n}\nlet navOpen=true;\nfunction renderNav(p){\n  const card=$('navCard');\n  if(!p.length){ card.classList.add('hide'); return; }\n  card.classList.remove('hide');\n  const done=p.filter(q=>S.ans[uid(q)]!=null).length;\n  $('navTitle').textContent = 'Navigator \u2014 '+done+' of '+p.length+' attempted';\n  const g=$('navGrid');\n  g.classList.toggle('hide', !navOpen);\n  $('navToggle').textContent = navOpen ? 'Hide' : 'Show';\n  if(!navOpen) return;\n  g.innerHTML='';\n  p.forEach((q,k)=>{\n    const u=uid(q), a=S.ans[u], s=P.stats[u];\n    const b=document.createElement('button');\n    b.className='nq'+(k===S.i?' cur':(a!=null?(a===q.correct?' r':' w'):''))\n              + (s && s.correct>=CFG.masteryThreshold ? ' mastered':'');\n    b.innerHTML=(k+1)+(flags.has(u)?'<span class=\"fl\">\ud83d\udd16<\/span>':'');\n    b.title = 'Q'+(k+1)+' \u00b7 '+chBrief(q.chapter)+(a!=null?(a===q.correct?' \u00b7 correct':' \u00b7 wrong'):'');\n    b.setAttribute('aria-label','Go to question '+(k+1));\n    b.onclick=()=>{ S.i=k; S.pick=null; render(); };\n    g.appendChild(b);\n  });\n}\nfunction rail(p){\n  const seen=Object.keys(S.ans).length;\n  const right=Object.entries(S.ans).filter(([u,a])=>BY_UID.get(u) && BY_UID.get(u).correct===a).length;\n  $('sPct').textContent = seen ? Math.round(right\/seen*100)+'%' : '\u2014';\n  $('sFrac').textContent = right+' of '+seen+' correct';\n  $('sBar').style.width = (seen?right\/seen*100:0)+'%';\n  $('sSeen').textContent = seen+' attempted';\n  $('sLeft').textContent = Math.max(0,p.length-S.i-1)+' left here';\n  const st=$('streak'); st.innerHTML='';\n  Object.entries(S.ans).slice(-10).forEach(([u,a])=>{\n    const q=BY_UID.get(u); if(!q) return;\n    const el=document.createElement('i'); el.className = q.correct===a?'r':'w'; st.appendChild(el);\n  });\n  const chs=[...new Set(p.map(q=>q.chapter))];\n  const w=chs.reduce((s,c)=>s+weightOf(c),0)*100;\n  $('wPct').textContent = w.toFixed(1)+'%';\n  $('wNote').textContent = p.length+' questions on screen, from '+chs.length+' '+(chs.length===1?'chapter':'chapters')+'. '\n    + (w>=35 ? 'That is a big slice in one sitting \u2014 worth clearing properly.' : 'Useful for topping up once the bigger chapters are secure.');\n  hdr();\n}\nfunction hdr(){\n  $('hQ').textContent = QS.length;\n  $('hCh').textContent = CHAPTERS.length;\n  $('hMastered').textContent = (QS.length ? Math.round(masteredCount()\/QS.length*100) : 0)+'%';\n  const r=readiness();\n  $('hReady').textContent = r.touched ? r.score+'%' : '\u2014';\n  $('fAll').textContent  = QS.length;\n  $('fWeak').textContent = weak.size;\n  $('fFlag').textContent = flags.size;\n  $('fSess').textContent = (P.queue||[]).length;\n  $('pillSession').classList.toggle('hide', !(P.queue||[]).length);\n  $('sessLabel').textContent = P.queueLabel || 'My session';\n  $('perfPill').classList.toggle('hide', weak.size<5);\n}\n\n\/* =====================================================================\n   15. RENDER \u2014 PERFORMANCE\n   ===================================================================== *\/\nfunction renderPerf(){\n  const body=$('perfBody');\n  const seen=Object.values(P.stats).filter(s=>(s.correct+s.incorrect)>0).length;\n  $('perfCount').textContent = seen+' questions attempted';\n\n  if(!QS.length){ body.innerHTML='<div class=\"empty\"><b>No questions loaded<\/b>Paste your bank into <code>chapterQuestions<\/code> and reload.<\/div>'; return; }\n  const R = readiness();\n  if(!R.touched){\n    body.innerHTML = '<div class=\"empty\"><b>Your coach is waiting for data<\/b>Answer a few questions in Practice. '\n      + 'The coach then scores your readiness against the weightage of each chapter, works out where marks are leaking, and builds the next sitting for you.<\/div>'\n      + plannerHTML(true);\n    bindPerf(); return;\n  }\n  const rows=R.rows, byPriority=[...rows].sort((a,b)=>b.priority-a.priority);\n  const allC=Object.values(P.stats).reduce((a,s)=>a+s.correct,0);\n  const allI=Object.values(P.stats).reduce((a,s)=>a+s.incorrect,0);\n  const accAll = (allC+allI) ? Math.round(allC\/(allC+allI)*100) : 0;\n  const recent = P.log.slice(-20);\n  const accRec = recent.length ? Math.round(recent.filter(x=>x.ok).length\/recent.length*100) : 0;\n  const trend = recent.length>=5 ? (accRec>accAll?' \u2197':(accRec<accAll?' \u2198':'')) : '';\n  const ret = retentionIndex();\n  const due = dueForRevision();\n  const band=(v,hi,mid)=> v>=hi?'var(--ok)': v>=mid?'#8A6206':'var(--bad)';\n\n  const verdict = R.score>=80 ? '<b>In good shape.<\/b> Hold it there with the revision queue and weak-area drills.'\n    : R.score>=60 ? '<b>Strong base.<\/b> Close the gaps in the biggest chapters below to cross 80.'\n    : R.score>=35 ? '<b>Building up.<\/b> Work the plan top-down \u2014 it is ordered by what will move this number fastest.'\n    : '<b>Early stage.<\/b> Start at the top of the plan; the biggest chapters move this number fastest.';\n\n  body.innerHTML =\n  '<div class=\"hero2\">'\n  + '<div class=\"ring-card\"><div class=\"ring\" role=\"img\" aria-label=\"Readiness '+R.score+' out of 100\">'\n    + '<svg width=\"150\" height=\"150\" aria-hidden=\"true\"><circle class=\"bg\" cx=\"75\" cy=\"75\" r=\"64\"><\/circle>'\n    + '<circle class=\"fg\" cx=\"75\" cy=\"75\" r=\"64\" stroke-dasharray=\"402\" stroke-dashoffset=\"'+(402-402*R.score\/100)+'\"><\/circle><\/svg>'\n    + '<div class=\"ring-txt\"><b>'+R.score+'<\/b><span>Readiness \/ 100<\/span><\/div><\/div>'\n    + '<div class=\"verdict2\">'+verdict+'<br><span style=\"font-size:11.6px;opacity:.85\">'+T.readyDef+' across '+CHAPTERS.length\n    + ' chapters. On today\\u2019s form '+T.paperOut+' <b>'+R.projected+'%<\/b>.<\/span><\/div><\/div>'\n  + '<div class=\"coach\"><h4>\ud83e\udded What to do next<\/h4><div id=\"recoList\"><\/div><\/div>'\n  + '<\/div>'\n\n  + plannerHTML(false)\n\n  + '<div class=\"kpis\">'\n    + kpi(R.projected+'%',T.projected, band(R.projected,65,45))\n    + kpi(R.covered+'%',T.covered, band(R.covered,70,40))\n    + kpi(ret===null?'\u2014':ret+'%','Retention now', ret===null?'var(--slate)':band(ret,75,55))\n    + kpi(accAll+'%','Lifetime accuracy', band(accAll,70,45))\n    + kpi(accRec+'%'+trend,'Last 20 attempts', band(accRec,70,45))\n    + kpi(masteredCount(),'Mastered ('+CFG.masteryThreshold+'\u2713)','var(--ok)')\n    + kpi(weak.size,'Weak questions','var(--bad)')\n    + kpi(flags.size,'Flagged','#8A6206')\n  + '<\/div>'\n\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\n    + '<h4><span class=\"dot\"><\/span>Chapter performance \u2014 priority first<\/h4>'\n    + '<p>Ordered by what will move your readiness fastest, not by chapter number.<\/p><\/div>'\n    + '<span class=\"pbtag\">'+rows.length+' chapters<\/span><\/div>'\n    + '<div class=\"tblwrap\" style=\"border:0;border-radius:0\"><table class=\"perf-t\"><thead><tr>'\n    + '<th>Chapter<\/th>'+(WT?'<th>'+T.colWeight+'<\/th>':'')+'<th>Coverage<\/th><th>Accuracy<\/th><th>Expected<\/th><th>Status<\/th><th><\/th>'\n    + '<\/tr><\/thead><tbody>'\n    + byPriority.map(r=>{\n        const a = r.acc===null?null:Math.round(r.acc*100);\n        const tag = r.count===0 ? '<span class=\"tag na\">No questions<\/span>'\n          : r.acc===null ? '<span class=\"tag na\">Not started<\/span>'\n          : a<45 ? '<span class=\"tag hot\">Critical<\/span>'\n          : a<65 ? '<span class=\"tag warm\">Needs work<\/span>'\n          : a<85 ? '<span class=\"tag ok\">On track<\/span>'\n                 : '<span class=\"tag good\">Strong<\/span>';\n        const bar = a===null ? '\u2014'\n          : '<div class=\"tbar\"><i style=\"width:'+a+'%;background:'+(a<45?'var(--bad)':a<65?'var(--gold)':'var(--ok)')+'\"><\/i><\/div><span style=\"font-size:11.5px;font-weight:700\">'+a+'%<\/span>';\n        const wcell = WT\n          ? '<td><b style=\"color:#8A6206;font-size:15px\">'+pctLabel(r.weight)+'<\/b>'\n            + '<span class=\"sub\">'+(r.source==='rated'?'you rated this':'not rated yet')+'<\/span><\/td>'\n          : '';\n        return '<tr><td title=\"'+r.chapter+'\">'+chBrief(r.chapter)\n          + '<span class=\"sub\">'+r.count+' question'+(r.count===1?'':'s')+'<\/span><\/td>'\n          + wcell\n          + '<td>'+r.att+'\/'+r.count+'<span class=\"sub\">'+Math.round(r.coverage*100)+'% seen<\/span><\/td>'\n          + '<td>'+bar+'<\/td>'\n          + '<td><b>'+Math.round(r.expected*100)+'%<\/b><span class=\"sub\">\u2248 '+(r.leak*100).toFixed(1)+' '+T.leakWord+' lost<\/span><\/td>'\n          + '<td>'+tag+'<\/td>'\n          + '<td><button class=\"mini-go\" data-goch=\"'+encodeURIComponent(r.chapter)+'\">Drill<\/button><\/td><\/tr>';\n      }).join('')\n    + '<\/tbody><\/table><\/div><\/section>'\n\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\n    + '<h4><span class=\"dot\"><\/span>'+T.leakHead+'<\/h4>'\n    + '<p id=\"leakNote\"><\/p><\/div>'\n    + '<span class=\"pbtag\">'+rows.filter(r=>r.count>0).length+' chapters<\/span><\/div>'\n    + '<div class=\"bars\" id=\"leakBars\"><\/div><\/section>'\n\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\n    + '<h4><span class=\"dot\"><\/span>How you handle each kind of question<\/h4>'\n    + '<p id=\"fmtNote\"><\/p><\/div>'\n    + '<span class=\"pbtag\">Format analysis<\/span><\/div>'\n    + '<div class=\"subhead\"><h5>How the question is built<\/h5><span>one shape per question<\/span><\/div>'\n    + '<div class=\"bars\" id=\"shapeBars\"><\/div>'\n    + '<div class=\"subhead\"><h5>What the question turns on<\/h5><span>a question can sit in more than one \u2014 a time limit asked as a multi-statement code counts on both<\/span><\/div>'\n    + '<div class=\"bars\" id=\"traitBars\"><\/div><\/section>'\n\n  + '<div class=\"split\">'\n    + '<div class=\"panel\"><h4 class=\"ph\">Revision queue \u2014 what is fading fastest<\/h4><div id=\"revQ\"><\/div><\/div>'\n    + '<div class=\"panel\"><h4 class=\"ph\">Mastery distribution<\/h4><div id=\"mastDist\"><\/div><\/div>'\n  + '<\/div>'\n\n  + '<div class=\"danger\"><p><b>Danger zone.<\/b> This permanently erases your lifetime performance for this subject \u2014 mastery, weak areas, flags, accuracy history and the readiness score. Reset session on the Practice tab does <b>not<\/b> touch this.<\/p>'\n    + '<button class=\"dbtn\" id=\"btnWipe\">\ud83d\uddd1\ufe0f Reset my performance<\/button><\/div>';\n\n  renderRecos(byPriority, rows, due);\n  renderLeaks(rows);\n  renderFormats();\n  renderRevision(due);\n  renderMastery();\n  bindPerf();\n}\nfunction kpi(v,l,color){ return '<div class=\"kpi\"><b style=\"color:'+color+'\">'+v+'<\/b><span>'+l+'<\/span><\/div>'; }\nfunction plannerHTML(empty){\n  const rows=chapterRows().filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak).slice(0,2).map(r=>chShort(r.chapter));\n  return '<div class=\"planner\"><div><h4>Plan the next sitting<\/h4><p id=\"plannerNote\">'\n    + (empty\n        ? 'The focused set gives each chapter time in proportion to what you are losing in it. The mock paper ignores your history and mirrors the shape of the whole bank. Neither is fixed \\u2014 build again and you get a fresh set of questions.'\n        : 'The focused set gives each chapter time in proportion to what is leaking out of it \\u2014 right now mostly <b>'+rows.join('<\/b> and <b>')+'<\/b>. The mock paper ignores your history and mirrors the shape of the whole bank. Neither is fixed: press again for a fresh set, and last time\\u2019s questions are pushed to the back of the queue.')\n    + '<\/p><\/div><div class=\"pbtns\">'\n    + '<button class=\"pbtn primary\" id=\"btnFocus\">\ud83e\udde9 Focused set \u2014 '+Math.min(CFG.sessionSize,QS.length)+' Q<\/button>'\n    + '<button class=\"pbtn\" id=\"btnMock\">\ud83d\udcc4 Mock paper \u2014 '+Math.min(CFG.mockSize,QS.length)+' Q<\/button>'\n    + '<\/div><\/div>';\n}\nfunction renderRecos(byPriority, rows, due){\n  const out=[], named=new Set();\n  byPriority.slice(0,3).forEach(r=>{\n    if(!r.count) return;\n    named.add(r.chapter);\n    const imp = impPhrase(r);\n    if(r.acc===null)\n      out.push({ic:'warm',icon:'\ud83e\udded',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?' is '+imp+' and':'')+' you have not touched it yet \u2014 start here.',ch:r.chapter});\n    else if(r.acc<0.6)\n      out.push({ic:'hot',icon:'\ud83d\udd25',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?', '+imp+',':'')+' is running at only <b>'+Math.round(r.acc*100)+'%<\/b> \u2014 about <b>'+(r.leak*100).toFixed(1)+' '+T.leakWord+' per 100<\/b> are going here.',ch:r.chapter});\n    else if(r.coverage<0.6)\n      out.push({ic:'cool',icon:'\ud83d\udd0d',txt:'<b>'+chBrief(r.chapter)+'<\/b>: accuracy is fine at '+Math.round(r.acc*100)+'%, but you have seen only <b>'+Math.round(r.coverage*100)+'%<\/b> of a chapter'+(imp?' '+imp:'')+' \u2014 finish the set.',ch:r.chapter});\n    else\n      out.push({ic:'good',icon:'\u2705',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?' ('+stripHtml(imp)+')':'')+' is in good shape at '+Math.round(r.acc*100)+'% \u2014 keep it warm through the revision queue.',ch:r.chapter});\n  });\n\n  \/\/ a format gap costs you in every chapter at once\n  const f = formatRows().filter(r=>r.acc!==null && r.attempts>=8).sort((a,b)=>a.acc-b.acc);\n  if(f.length>=2){\n    const worst=f[0], best=f[f.length-1];\n    if(best.acc-worst.acc >= 0.12){\n      const tail = worst.kind==='shape'\n        ? 'That is a reading habit, not a gap in the rules \u2014 and it costs you in every chapter at once.'\n        : 'That is recall, not comprehension \u2014 these have to be committed to memory, and they turn up everywhere.';\n      out.push({ic:'hot',icon:'\ud83e\udde9',txt:'<b>'+worst.label+'<\/b> questions are running at <b>'+Math.round(worst.acc*100)+'%<\/b> while you sit at '+Math.round(best.acc*100)+'% on '+best.label.toLowerCase()+'. '+tail});\n    }\n  }\n  \/\/ big chapter you have exhausted\n  const done = rows.filter(r=>!named.has(r.chapter) && r.weight>=0.08 && r.coverage>=0.9 && r.count>0).sort((a,b)=>b.weight-a.weight)[0];\n  if(done) out.push({ic:'warm',icon:'\ud83d\udcd8',txt:'You have worked nearly every question in <b>'+chBrief(done.chapter)+'<\/b>'+(impPhrase(done)?', '+impPhrase(done):'')+'. Practice has given what it can \u2014 go back to the source text for the rest.',ch:done.chapter});\n  if(WT && W.unstocked.length)\n    out.push({ic:'hot',icon:'\ud83d\udd73\ufe0f',txt:'<b>'+W.unstocked.length+' rated '+(W.unstocked.length===1?'chapter has':'chapters have')+' no questions in this bank<\/b> \u2014 '+W.unstocked.slice(0,3).map(chBrief).join(', ')+(W.unstocked.length>3?' and others':'')+'. Nothing here prepares you for them.'});\n  if(weak.size>=3) out.push({ic:'hot',icon:'\u26a0\ufe0f',txt:'You have <b>'+weak.size+' weak questions<\/b> flagged, biggest chapter first. One Weak-areas sitting clears the backlog.',weak:true});\n  if(due.length) out.push({ic:'warm',icon:'\ud83d\udd01',txt:'<b>'+due.length+' questions<\/b> you had mastered have decayed below <b>'+Math.round(CFG.retention.riskBelow*100)+'% recall<\/b>. Re-answering one costs seconds; re-learning it later costs an evening.'});\n  if(flags.size) out.push({ic:'cool',icon:'\ud83d\udd16',txt:'<b>'+flags.size+'<\/b> question'+(flags.size>1?'s are':' is')+' flagged for review. Clear the flags before the next mock.',flag:true});\n\n  $('recoList').innerHTML = out.map(r=>{\n    let btn='';\n    if(r.ch)        btn='<button class=\"go\" data-goch=\"'+encodeURIComponent(r.ch)+'\">Practice \u2192<\/button>';\n    else if(r.weak) btn='<button class=\"go\" data-goweak=\"1\">Start \u2192<\/button>';\n    else if(r.flag) btn='<button class=\"go\" data-goflag=\"1\">Open \u2192<\/button>';\n    return '<div class=\"reco\"><span class=\"ic '+r.ic+'\">'+r.icon+'<\/span><p>'+r.txt+'<\/p>'+btn+'<\/div>';\n  }).join('');\n}\nfunction renderLeaks(rows){\n  const list = rows.filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak);\n  if(!list.length) return;\n  const max = Math.max(0.0001, ...list.map(r=>r.leak));\n  const total = list.reduce((a,r)=>a+r.leak,0)*100;\n  const top3 = list.slice(0,3);\n  $('leakNote').innerHTML = 'On today\\u2019s form you would expect to drop about <b>'+Math.round(total)+' '+T.leakWord+' in every 100<\/b>. <b>'\n    + top3.map(r=>chShort(r.chapter)).join(', ')+'<\/b> alone account for <b>'+Math.round(top3.reduce((a,r)=>a+r.leak,0)*100)\n    + '<\/b> of them \u2014 the shortest route to a better score.';\n  $('leakBars').innerHTML = list.map(r=>{\n    const m=r.leak*100;\n    const col = m>=8?'linear-gradient(90deg,#F08A92,var(--bad))' : m>=4?'linear-gradient(90deg,var(--gold-lt),var(--gold))' : 'linear-gradient(90deg,#9DB6EE,var(--blue-700))';\n    return '<div class=\"lrow\"><div><span class=\"lname\" title=\"'+r.chapter+'\">'+chBrief(r.chapter)+'<\/span>'\n      + '<span class=\"lsub\">'+(impPhrase(r)?stripHtml(impPhrase(r))+' \u00b7 ':'')+'you would clear about '+Math.round(r.expected*100)+'% today<\/span><\/div>'\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(r.leak\/max*100)+'%;background:'+col+'\"><\/div><\/div>'\n      + '<div class=\"lval\">'+m.toFixed(1)+'<small>'+T.leakUnit+'<\/small><\/div><\/div>';\n  }).join('');\n}\nfunction renderFormats(){\n  const rows=formatRows();\n  const bar = r => {\n    const p = r.acc===null?null:Math.round(r.acc*100);\n    const col = p===null?'#CBD5E1' : p<50?'linear-gradient(90deg,#F08A92,var(--bad))' : p<70?'linear-gradient(90deg,var(--gold-lt),var(--gold))' : 'linear-gradient(90deg,#6EE7B7,var(--ok))';\n    return '<div class=\"lrow\"><div><span class=\"lname\">'+r.label+'<\/span>'\n      + '<span class=\"lsub\">'+r.total+' in this bank \u00b7 '+r.seen+' attempted<\/span><\/div>'\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(p===null?0:p)+'%;background:'+col+'\"><\/div><\/div>'\n      + '<div class=\"lval\">'+(p===null?'\u2014':p+'%')+'<small>accuracy<\/small><\/div><\/div>';\n  };\n  const sorter=(a,b)=>(a.acc===null)-(b.acc===null)||(a.acc-b.acc);\n  $('shapeBars').innerHTML = rows.filter(r=>r.kind==='shape').sort(sorter).map(bar).join('');\n  $('traitBars').innerHTML = rows.filter(r=>r.kind==='trait').sort(sorter).map(bar).join('');\n  const rated = rows.filter(r=>r.acc!==null && r.attempts>=8).sort(sorter);\n  $('fmtNote').innerHTML = rated.length>=2\n    ? (()=>{ const w=rated[0], b=rated[rated.length-1], gap=Math.round((b.acc-w.acc)*100);\n        return gap>=12\n          ? 'Your weakest kind of question is <b>'+w.label+'<\/b> at <b>'+Math.round(w.acc*100)+'%<\/b>, against <b>'+Math.round(b.acc*100)+'%<\/b> on '+b.label.toLowerCase()+' \u2014 a <b>'+gap+'-point<\/b> gap. That is worth more than any single chapter, because these turn up in all of them.'\n          : 'You handle the different kinds of question evenly, within <b>'+gap+' points<\/b> of each other. Nothing to fix here \u2014 keep working the chapter list.'; })()\n    : 'Attempt a few more and this will show whether the format is costing you more than the topic.';\n}\nfunction renderRevision(due){\n  $('revQ').innerHTML = due.length\n    ? due.slice(0,8).map(d=>'<button class=\"rev\" data-gouid=\"'+encodeURIComponent(uid(d.q))+'\">'\n        + '<span class=\"n\">Q'+d.q.id+'<\/span><span class=\"t\">'+preview(d.q,58)+'<\/span>'\n        + '<span class=\"d\">'+Math.round(d.recall*100)+'% recall<\/span><\/button>').join('')\n    : '<p style=\"font-size:13px;color:var(--slate);line-height:1.6\">Nothing decaying right now. Mastered questions return here as their estimated recall drops below '+Math.round(CFG.retention.riskBelow*100)+'%.<\/p>';\n}\nfunction renderMastery(){\n  const b=[0,0,0,0];\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\n    if(!s || (s.correct+s.incorrect)===0) b[0]++;\n    else if(s.correct>=CFG.masteryThreshold) b[3]++;\n    else if(s.correct>=2) b[2]++;\n    else b[1]++; });\n  const labels=['Untouched','Learning (0\u20131 \u2713)','Almost there (2 \u2713)','Mastered ('+CFG.masteryThreshold+' \u2713+)'];\n  const cols=['#CBD5E1','var(--gold)','var(--blue-700)','var(--ok)'];\n  $('mastDist').innerHTML = b.map((n,i)=>\n    '<div class=\"lrow\" style=\"grid-template-columns:minmax(120px,1fr) 2fr 54px\"><span class=\"lname\">'+labels[i]+'<\/span>'\n    + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(QS.length?n\/QS.length*100:0)+'%;background:'+cols[i]+'\"><\/div><\/div>'\n    + '<div class=\"lval\" style=\"font-size:15px\">'+n+'<\/div><\/div>').join('');\n}\nfunction bindPerf(){\n  const f=$('btnFocus'), m=$('btnMock'), w=$('btnWipe');\n  if(f) f.onclick=()=>startSession('focus');\n  if(m) m.onclick=()=>startSession('mock');\n  if(w) w.onclick=wipe;\n}\n\n\/* =====================================================================\n   16. ANSWERING\n   ===================================================================== *\/\nfunction check(){\n  const p=pool(), q=p[S.i]; if(!q) return;\n  if(S.pick==null){ S.nudge=true; render(); return; }\n  const u=uid(q), ok = S.pick===q.correct;\n  S.ans[u]=S.pick; S.pick=null; S.nudge=false;\n  const s=stat(u);\n  ok ? s.correct++ : s.incorrect++;\n  s.last=Date.now(); s.lastOk=ok;\n  P.log.push({u, ok, ts:Date.now()});\n  P.lastUid=u;\n  refreshWeak(); save(); render();\n  const res=$('result'); if(res && res.scrollIntoView) try{ res.scrollIntoView({block:'nearest',behavior:'smooth'}); }catch(e){}\n}\nfunction wipe(){\n  if(!confirm('Permanently erase ALL lifetime performance for this subject?\\n\\nMastery, weak areas, flags, accuracy history, the built session and the readiness score all go. This cannot be undone.')) return;\n  P = blank(); flags.clear(); weak.clear(); S.ans={};\n  save(); setFilter('all'); renderPerf(); hdr();\n  toast('Lifetime performance erased', true);\n}\n\n\/* =====================================================================\n   18. EVENTS\n   ===================================================================== *\/\nfunction setTab(t){\n  S.tab=t;\n  document.querySelectorAll('#cdRoot .tab').forEach(b=>b.setAttribute('aria-selected', b.dataset.tab===t));\n  $('viewQuiz').classList.toggle('hide', t!=='quiz');\n  $('viewPerf').classList.toggle('hide', t!=='perf');\n  $('cdFilters').classList.toggle('hide', t!=='quiz');\n  if(t==='perf') renderPerf();\n}\nfunction setFilter(f, ch){\n  S.filter=f; S.i=0; S.pick=null;\n  if(ch) S.chapter=ch;\n  document.querySelectorAll('#cdRoot .pill-f').forEach(b=>b.setAttribute('aria-pressed', b.dataset.f===f));\n  render();\n}\ndocument.querySelectorAll('#cdRoot .tab').forEach(b=>b.onclick=()=>setTab(b.dataset.tab));\ndocument.querySelectorAll('#cdRoot .pill-f').forEach(b=>b.onclick=()=>setFilter(b.dataset.f));\n$('chapList').addEventListener('click', e=>{\n  const chip=e.target.closest('.chapchip'); if(!chip) return;\n  S.chapter = decodeURIComponent(chip.dataset.ch);\n  S.i=0; S.pick=null; render();\n});\n$('btnCheck').onclick = check;\n$('btnNext').onclick  = ()=>{ S.i++; S.pick=null; render(); };\n$('btnPrev').onclick  = ()=>{ S.i--; S.pick=null; render(); };\n$('btnFlag').onclick  = ()=>{\n  const p=pool(), q=p[S.i]; if(!q) return;\n  const u=uid(q);\n  flags.has(u) ? flags.delete(u) : flags.add(u);\n  P.flags=[...flags]; save(); render();\n};\n$('navToggle').onclick = ()=>{ navOpen=!navOpen; renderNav(pool()); };\nlet tmr;\n$('cdSearch').addEventListener('input', e=>{\n  clearTimeout(tmr);\n  tmr=setTimeout(()=>{ S.query=e.target.value.trim(); S.i=0; S.pick=null; render(); },220);\n});\n$('tglUn').onclick = e=>{\n  S.unattempted=!S.unattempted;\n  e.currentTarget.setAttribute('aria-pressed',S.unattempted);\n  e.currentTarget.firstChild.textContent = S.unattempted?'\u2611 ':'\u25fb ';\n  S.i=0; S.pick=null; render();\n};\n$('tglReset').onclick = ()=>{\n  if(!Object.keys(S.ans).length) return;\n  if(!confirm('Reset this sitting? 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