{"id":17219,"date":"2026-09-28T11:46:25","date_gmt":"2026-09-28T11:46:25","guid":{"rendered":"https:\/\/promotionexams.com\/?page_id=17219"},"modified":"2026-10-02T14:39:06","modified_gmt":"2026-10-02T14:39:06","slug":"mcqs-on-civil-account-manual-cam-2","status":"publish","type":"page","link":"https:\/\/promotionexams.com\/?page_id=17219","title":{"rendered":"MCQs on Civil Account Manual (CAM)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"17219\" class=\"elementor elementor-17219\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02f530d e-con-full e-flex e-con e-parent\" data-id=\"02f530d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2df9e92 elementor-widget elementor-widget-html\" data-id=\"2df9e92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!--\r\n=====================================================================\r\nCSS ADDA \u00b7 PromotionExams.com\r\nCHAPTER-WISE AI TEST SERIES  \u2014  generic template, one subject per page\r\n=====================================================================\r\n\r\nWHAT THIS IS\r\n  A drill page for one chapter-wise MCQ bank, on any subject. Two tabs:\r\n     PRACTICE     filters, search, flagging, per-question AI tutor\r\n     PERFORMANCE  readiness engine, Focused set \/ Mock paper planner\r\n\r\nWHAT CHANGED IN v2\r\n  1. PROGRESS FOLLOWS THE ACCOUNT, NOT THE BROWSER\r\n     localStorage stays as the fast local cache; mastery, flags, weak\r\n     areas, the sitting on screen and the resume point are mirrored to\r\n     the learner's WordPress account.\r\n     REQUIRES the Code Snippet \"CSS ADDA \u2014 Quiz Progress Sync v1.0\".\r\n     Without it, or when logged out, the page runs local-only as before.\r\n     CFG.quizId is now also the server-side meta key: keep it UNIQUE PER\r\n     PAGE. Letters, digits, - and _ only, 50 characters max.\r\n  2. INSTANT FEEDBACK\r\n     Picking an option marks it right or wrong at once. The explanation\r\n     stays folded behind the See Explanation button. Previous \/ Next work\r\n     at any time. CFG.instantCheck = false restores the two-step flow.\r\n\r\nSETTING UP A NEW SUBJECT \u2014 four edits, all at the top of the script\r\n  1. CFG.quizId   unique per page. Progress is stored under this key, so\r\n                  two subjects on the same site never mix. Change it.\r\n     CFG.topic    the subject name shown in the header.\r\n     CFG.eyebrow  the exam line above it, or blank.\r\n  2. CFG.sourceUrl  the page on your site carrying the full text of the\r\n                  subject. A \"Read the source\" card then appears in the\r\n                  rail. Leave it blank and the card disappears.\r\n  3. chapterImportance   rate each chapter yourself, any relative numbers\r\n                  you like \u2014 they need not total 100. The rating drives\r\n                  the ranking, the study plan and how much of each planned\r\n                  sitting a chapter gets. A chapter you leave out falls\r\n                  back to its share of the bank and is marked \"not rated\r\n                  yet\". Empty the map and importance is never mentioned.\r\nRESUMING A SITTING\r\n  The position, the filter in force and every answer given are written to\r\n  localStorage under the same quizId key as mastery and flags. Closing the\r\n  tab, reloading or coming back days later reopens on the same question,\r\n  with a bar at the top offering \"Start from the beginning\".\r\n  Progress is per quizId, so subjects resume independently of each other.\r\n  Building a focused set or a mock clears the point, since that is a new\r\n  sitting by definition.\r\n\r\n  4. chapterQuestions    your bank, in the usual schema:\r\n                  { id, chapter, question, options[], correct, explanation }\r\n                  Chapter strings must match the importance map exactly.\r\n                  Add an optional  year: '2022'  (or exam: 'CRT 2022') to any\r\n                  item and a navy PYQ tag prints beside the question count.\r\n                  Items without it show a grey \"Concept\" tag \u2014 set\r\n                  CFG.showConceptTag = false to hide that instead.\r\n\r\nLOOK OF THE PAGE \u2014 four switches at the top of CFG\r\n  paperMode     serif type, hanging-indent numbering, (a)(b)(c)(d) options.\r\n  paperTexture  warm off-white book stock with a fine fibre grain.\r\n  bookletCode   printed at the foot of every sheet, e.g. 'JHGD-U-OFX'.\r\n\r\nSTEM LAYOUT \u2014 nothing to mark up\r\n  A plain stem, a numbered statement stem and a List-I \/ List-II stem are\r\n  each laid out automatically, and all three sit in the same sheet, so\r\n  every question on the page reads the same way.\r\n\r\nRESETS\r\n  \"Reset session\"        clears only this sitting's answers.\r\n  \"Reset my performance\" wipes lifetime mastery, weak areas and flags.\r\n\r\n=====================================================================\r\n-->\r\n\r\n<meta charset=\"utf-8\">\r\n<meta name=\"viewport\" content=\"width=device-width,initial-scale=1,viewport-fit=cover\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Plus+Jakarta+Sans:wght@400;500;600;700;800&family=Newsreader:opsz,wght@6..72,400;6..72,500;6..72,600&display=swap\" rel=\"stylesheet\">\r\n\r\n<style>\r\n.cdrill{\r\n  --blue-900:#12246E; --blue-800:#1B3FCB; --blue-700:#2757E8; --blue-100:#EAF0FF; --blue-50:#F5F8FF;\r\n  --gold:#E8A317; --gold-lt:#F5C55B; --gold-bg:#FFF7E4;\r\n  --ink:#0F172A; --slate:#5B6B85; --line:#DFE6F3; --paper:#FFFFFF; --wash:#F4F7FD;\r\n  --ok:#0B8457; --ok-bg:#E7F7F0; --bad:#D3313E; --bad-bg:#FDEDEE; --warn:#C2620E;\r\n  --r:14px; --shadow:0 1px 2px rgba(16,32,74,.06),0 8px 24px -12px rgba(16,32,74,.18);\r\n  \/* \u2193 paste the same value your other pages use for --serif *\/\r\n  --serif:'Newsreader',Georgia,'Times New Roman',serif;\r\n  font-family:'Plus Jakarta Sans',system-ui,sans-serif; font-size:15px; line-height:1.55;\r\n  color:var(--ink); background:var(--wash); -webkit-font-smoothing:antialiased;\r\n  border-radius:var(--r); overflow:hidden; 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18px;\r\n  background:linear-gradient(90deg,var(--blue-50),#EDF3FF);border-bottom:1px solid var(--line)}\r\n.cdrill .chapcard{border-radius:var(--r)}\r\n.cdrill .chaplist{border-radius:0 0 var(--r) var(--r);overflow:hidden}\r\n.cdrill .chaphead b{font-size:13.5px;font-weight:800;color:var(--blue-800);display:flex;align-items:center;gap:8px}\r\n.cdrill .chaphead i{font-style:normal;font-size:12px;color:var(--slate);font-weight:600}\r\n.cdrill .chaphead .meta{margin-left:auto;font-size:12px;color:var(--slate);font-weight:700;white-space:nowrap}\r\n.cdrill .chaplist{display:grid;grid-template-columns:1fr;gap:1px;padding:0;background:var(--line)}\r\n@media(min-width:900px){.cdrill .chaplist{grid-template-columns:1fr 1fr}}\r\n.cdrill .chapchip{display:grid;grid-template-columns:26px minmax(0,1fr) auto auto;align-items:center;gap:10px;\r\n  padding:10px 16px;border:0;background:var(--paper);text-align:left;transition:background .13s;width:100%}\r\n.cdrill 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.cc{background:var(--blue-700);color:#fff}\r\n.cdrill .chapchip .done{flex:none;font-size:10.5px;font-weight:800;color:var(--ok)}\r\n\r\n\/* ---------- question ---------- *\/\r\n.cdrill .qhead{display:flex;align-items:center;justify-content:space-between;gap:10px;flex-wrap:wrap;\r\n  background:linear-gradient(135deg,#F1F5FB 0%,#E4ECFB 100%);border-bottom:1px solid var(--line);\r\n  border-radius:var(--r) var(--r) 0 0;padding:13px 20px}\r\n.cdrill .qcount{font-family:var(--serif);font-weight:600;color:var(--blue-900);font-size:16.3px;letter-spacing:0}\r\n.cdrill .qmeta{display:flex;gap:8px;align-items:center;flex-wrap:wrap}\r\n.cdrill .badge-ch{display:flex;align-items:center;gap:7px;background:linear-gradient(180deg,var(--gold-lt),var(--gold));\r\n  color:#3A2A02;font-weight:800;font-size:12px;padding:6px 13px;border-radius:99px;max-width:340px}\r\n.cdrill .badge-ch span{overflow:hidden;text-overflow:ellipsis;white-space:nowrap}\r\n.cdrill 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as bordered cards, matching the other pages *\/\r\n.cdrill .opts{display:flex;flex-direction:column;gap:9px}\r\n.cdrill .opt{font-family:var(--serif) !important;padding:12px 16px;border:1.5px solid var(--line);\r\n  border-radius:12px;cursor:pointer;display:flex;align-items:flex-start;gap:12px;transition:all .25s;\r\n  background:#fff;text-align:left;width:100%;-webkit-user-select:none;user-select:none}\r\n.cdrill .opt .txt{font-family:var(--serif) !important;font-size:18.5px !important;line-height:1.6;\r\n  color:#161b26;flex:1;min-width:0}\r\n.cdrill .opt:hover:not(:disabled){border-color:#5F86F0;background:#F6F9FF;transform:translateX(4px)}\r\n.cdrill .opt:disabled{cursor:default;opacity:1;transform:none}\r\n.cdrill .key{min-width:34px;font-family:var(--serif) !important;font-weight:600;font-size:17.3px !important;\r\n  color:#161b26;flex-shrink:0;line-height:1.6}\r\n.cdrill .opt.sel{border-color:var(--blue-700);background:#EFF5FF;box-shadow:0 0 0 1px var(--blue-700)}\r\n.cdrill .opt.sel::after{content:\"Selected\";font-family:'Plus Jakarta Sans',sans-serif;font-weight:800;\r\n  font-size:10.5px;letter-spacing:.08em;text-transform:uppercase;color:var(--blue-800);align-self:center;white-space:nowrap}\r\n.cdrill .opt.right{border-color:var(--ok);background:#F0FDF6;box-shadow:0 0 0 1px var(--ok)}\r\n.cdrill .opt.right .key{color:#086945}\r\n.cdrill .opt.wrong{border-color:var(--bad);background:#FEF4F4;box-shadow:0 0 0 1px var(--bad)}\r\n.cdrill .opt.wrong .key{color:#A81F2B}\r\n.cdrill .mark{margin-left:auto;font-family:'Plus Jakarta Sans',sans-serif;font-weight:800;font-size:10.5px;\r\n  letter-spacing:.08em;text-transform:uppercase;white-space:nowrap;align-self:center}\r\n.cdrill .mark.r{color:var(--ok)} .cdrill .mark.w{color:var(--bad)}\r\n@media(prefers-reduced-motion:reduce){.cdrill .opt:hover:not(:disabled){transform:none}}\r\n.cdrill .hint{margin:12px 0 0;font-size:13.5px;font-weight:600;color:#8A6206;background:var(--gold-bg);\r\n  border:1px solid #F2DFAE;border-radius:10px;padding:10px 14px}\r\n.cdrill .actions{display:flex;gap:9px;flex-wrap:wrap;margin-top:18px;align-items:center}\r\n.cdrill .btn{padding:11px 20px;border-radius:11px;font-weight:700;font-size:14px;background:var(--blue-700);color:#fff;transition:.15s}\r\n.cdrill .btn:hover{background:var(--blue-800)}\r\n.cdrill .btn:disabled{opacity:.4;cursor:not-allowed}\r\n.cdrill .btn.ghost{background:var(--paper);border:1.5px solid var(--line);color:var(--ink)}\r\n.cdrill .btn.ghost:hover{border-color:var(--blue-700);color:var(--blue-800);background:var(--blue-50)}\r\n.cdrill .flagbtn{display:flex;align-items:center;gap:7px;padding:11px 18px;border-radius:11px;font-weight:700;font-size:14px;\r\n  border:1.5px solid var(--line);background:var(--paper);color:var(--slate);margin-left:auto;transition:.15s}\r\n.cdrill .flagbtn:hover{border-color:var(--gold);color:#8A6206;background:var(--gold-bg)}\r\n.cdrill .flagbtn[aria-pressed=true]{border-color:var(--gold);background:linear-gradient(180deg,var(--gold-lt),var(--gold));color:#3A2A02}\r\n.cdrill .kbd{display:inline-block;font-family:ui-monospace,Menlo,monospace;font-size:10.5px;padding:3px 6px;background:#fff;\r\n  border:1px solid var(--line);border-bottom-width:2px;border-radius:4px;font-weight:700}\r\n.cdrill .keys{margin-top:14px;padding-top:12px;border-top:1px dashed var(--line);font-size:11.5px;color:var(--slate);\r\n  display:flex;gap:14px;flex-wrap:wrap;font-weight:600}\r\n@media(max-width:700px){.cdrill .keys{display:none}}\r\n\r\n.cdrill .verdict{display:flex;align-items:center;gap:10px;font-weight:800;font-size:14px;margin:20px 0 0}\r\n.cdrill .verdict.r{color:var(--ok)} .cdrill .verdict.w{color:var(--bad)}\r\n.cdrill .expl{margin-top:12px;border:1px solid var(--line);border-left:4px solid var(--gold);border-radius:0 12px 12px 0;\r\n  background:#FCFDFF;padding:16px 18px;font-size:14.2px;line-height:1.68}\r\n.cdrill .expl .body{font-family:'Newsreader',Georgia,serif;font-size:16px;line-height:1.7}\r\n.cdrill .expl b{color:var(--blue-800)}\r\n.cdrill .expl-h{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800;margin-bottom:8px}\r\n\r\n  font-weight:600;font-size:13px;color:var(--blue-800);transition:.14s}\r\n.cdrill .chip:hover:not(:disabled){background:var(--blue-700);border-color:var(--blue-700);color:#fff}\r\n.cdrill .ai-out{margin-top:12px;background:var(--paper);border:1px solid var(--line);border-radius:10px;padding:14px 16px;\r\n  font-size:14px;line-height:1.65}\r\n.cdrill .ai-out b{color:var(--blue-800)}\r\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}\r\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}\r\n.cdrill .dots span:nth-child(2){animation-delay:.16s} .cdrill .dots span:nth-child(3){animation-delay:.32s}\r\n@keyframes cdb{0%,80%{opacity:.25;transform:translateY(0)}40%{opacity:1;transform:translateY(-3px)}}\r\n\r\n\/* ---------- rail ---------- *\/\r\n.cdrill .rail{display:grid;gap:16px;align-content:start}\r\n.cdrill .rail .card{padding:16px}\r\n.cdrill .rail h3{margin:0;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n.cdrill .score{display:flex;align-items:baseline;gap:8px;margin:10px 0 4px}\r\n.cdrill .score b{font-size:32px;font-weight:800;letter-spacing:-.03em}\r\n.cdrill .score i{font-style:normal;color:var(--slate);font-size:13px;font-weight:600}\r\n.cdrill .bar{height:7px;border-radius:99px;background:var(--wash);overflow:hidden;margin-top:10px}\r\n.cdrill .bar>i{display:block;height:100%;background:linear-gradient(90deg,var(--ok),#37B37E);border-radius:99px;transition:width .4s}\r\n.cdrill .mini{display:flex;justify-content:space-between;font-size:12.5px;color:var(--slate);margin-top:8px;font-weight:600}\r\n.cdrill .streak{display:flex;gap:4px;margin-top:12px}\r\n.cdrill .streak i{flex:1;height:26px;border-radius:5px;background:var(--wash);border:1px solid var(--line)}\r\n.cdrill .streak i.r{background:var(--ok-bg);border-color:#A9DEC6}\r\n.cdrill .streak i.w{background:var(--bad-bg);border-color:#F3C2C6}\r\n.cdrill .nav-head{display:flex;align-items:center;justify-content:space-between;gap:10px;padding:13px 16px;\r\n  border-bottom:1px solid var(--line);flex-wrap:nowrap}\r\n.cdrill .nav-head b{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n.cdrill .navtoggle{flex:none;white-space:nowrap;min-width:56px;text-align:center;\r\n  font-size:12px;font-weight:800;color:var(--blue-800);padding:5px 12px;border-radius:7px;\r\n  border:1px solid var(--line);background:var(--paper);letter-spacing:.02em;transition:.14s}\r\n.cdrill .nav-head b{min-width:0;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}\r\n.cdrill .navtoggle:hover{border-color:var(--blue-700);background:var(--blue-50)}\r\n.cdrill .navgrid{display:grid;grid-template-columns:repeat(6,minmax(0,1fr));gap:6px;\r\n  padding:14px 16px 12px;max-height:238px;overflow-y:auto;overflow-x:hidden}\r\n.cdrill .navgrid::-webkit-scrollbar{width:6px}\r\n.cdrill .navgrid::-webkit-scrollbar-thumb{background:#CBD5E1;border-radius:99px}\r\n.cdrill .navgrid::-webkit-scrollbar-track{background:transparent}\r\n.cdrill .nq{position:relative;box-sizing:border-box;width:100%;min-width:0;height:34px;padding:0;margin:0;\r\n  border-radius:8px;border:1px solid var(--line);background:var(--paper);\r\n  font-family:'Plus Jakarta Sans',system-ui,sans-serif;font-weight:700;font-size:11.5px;line-height:1;\r\n  color:var(--slate);display:flex;align-items:center;justify-content:center;overflow:visible;\r\n  transition:background .12s,border-color .12s,color .12s;font-variant-numeric:tabular-nums;letter-spacing:-.02em}\r\n.cdrill .nq:hover{border-color:var(--blue-700);color:var(--blue-800);background:var(--blue-50)}\r\n@media(max-width:960px){.cdrill .navgrid{grid-template-columns:repeat(10,minmax(0,1fr))}}\r\n@media(max-width:520px){.cdrill .navgrid{grid-template-columns:repeat(7,minmax(0,1fr))}}\r\n.cdrill .nq.r{background:var(--ok-bg);border-color:#8FD3B6;color:#086945}\r\n.cdrill .nq.w{background:var(--bad-bg);border-color:#F0AEB4;color:#A81F2B}\r\n.cdrill .nq.cur{border-color:var(--blue-700);background:var(--blue-700);color:#fff}\r\n.cdrill .nq .fl{position:absolute;top:-5px;right:-4px;font-size:9.5px;line-height:1;\r\n  filter:drop-shadow(0 0 2px #fff)}\r\n.cdrill .nq.mastered::after{content:\"\";position:absolute;bottom:3px;left:50%;transform:translateX(-50%);\r\n  width:4px;height:4px;border-radius:99px;background:var(--ok)}\r\n.cdrill .legend{display:flex;gap:12px;flex-wrap:wrap;font-size:10.5px;color:var(--slate);font-weight:600;\r\n  padding:10px 16px 14px;border-top:1px solid var(--line);margin-top:4px}\r\n.cdrill .legend i{display:inline-block;width:9px;height:9px;border-radius:3px;margin-right:5px;vertical-align:-1px}\r\n\r\n\/* ---------- performance ---------- *\/\r\n.cdrill .perf{padding:24px 24px 32px;display:grid;gap:34px}\r\n.cdrill .ph{margin:0 0 10px;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n\r\n\/* ---------- performance blocks ---------- *\/\r\n.cdrill .pblock{border:1px solid var(--line);border-radius:16px;background:var(--paper);overflow:hidden}\r\n.cdrill .pbh{display:flex;align-items:flex-start;gap:16px;padding:20px 24px 18px;\r\n  background:linear-gradient(180deg,#FBFCFF,#F6F9FF);border-bottom:1px solid var(--line)}\r\n.cdrill .pbh .txt{flex:1;min-width:0}\r\n.cdrill .pbh h4{font-size:17px;font-weight:800;letter-spacing:-.015em;color:var(--ink);margin:0 0 7px;\r\n  display:flex;align-items:center;gap:9px}\r\n.cdrill .pbh h4 .dot{width:7px;height:7px;border-radius:99px;background:var(--gold);flex:none}\r\n.cdrill .pbh p{font-size:13px;color:var(--slate);line-height:1.6;margin:0}\r\n.cdrill .pbh .pbtag{flex:none;font-size:10.5px;font-weight:800;letter-spacing:.07em;text-transform:uppercase;\r\n  color:var(--blue-800);background:var(--blue-100);border-radius:99px;padding:6px 13px;white-space:nowrap}\r\n.cdrill .bars{padding:8px 24px 18px}\r\n.cdrill .subhead{display:flex;align-items:baseline;gap:10px;flex-wrap:wrap;padding:18px 24px 2px;\r\n  border-top:1px solid #EEF2F9;margin-top:6px}\r\n.cdrill .subhead:first-of-type{border-top:0;margin-top:0}\r\n.cdrill .subhead h5{font-size:12.5px;font-weight:800;color:var(--ink);letter-spacing:.01em;margin:0}\r\n.cdrill .subhead span{font-size:11.8px;color:var(--slate);font-weight:600}\r\n.cdrill .hero2{display:grid;grid-template-columns:260px 1fr;gap:18px}\r\n@media(max-width:860px){.cdrill .hero2{grid-template-columns:1fr}}\r\n.cdrill .ring-card{background:linear-gradient(150deg,var(--blue-900),var(--blue-800) 70%,var(--blue-700));border-radius:var(--r);\r\n  padding:24px 20px;color:#fff;text-align:center;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.cdrill .ring{position:relative;width:150px;height:150px}\r\n.cdrill .ring svg{transform:rotate(-90deg)}\r\n.cdrill .ring .bg{fill:none;stroke:rgba(255,255,255,.14);stroke-width:11}\r\n.cdrill .ring .fg{fill:none;stroke:var(--gold-lt);stroke-width:11;stroke-linecap:round;transition:stroke-dashoffset 1s ease}\r\n.cdrill .ring-txt{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.cdrill .ring-txt b{font-size:40px;font-weight:800;color:var(--gold-lt);letter-spacing:-.03em;line-height:1}\r\n.cdrill .ring-txt span{font-size:9.5px;letter-spacing:.12em;text-transform:uppercase;color:#BFDBFE;margin-top:5px;font-weight:700}\r\n.cdrill .verdict2{margin-top:14px;font-size:13.4px;color:#DBEAFE;line-height:1.55}\r\n.cdrill .verdict2 b{color:#fff}\r\n.cdrill .coach{border:1px solid var(--line);border-radius:var(--r);padding:18px 20px;background:var(--paper)}\r\n.cdrill .coach h4{font-size:14.5px;font-weight:800;margin-bottom:12px;display:flex;gap:8px;align-items:center}\r\n.cdrill .reco{display:flex;gap:12px;padding:11px 0;border-bottom:1px dashed var(--line);align-items:flex-start}\r\n.cdrill .reco:last-child{border-bottom:0}\r\n.cdrill .reco .ic{width:30px;height:30px;border-radius:8px;display:grid;place-items:center;font-size:13px;flex:none;margin-top:1px}\r\n.cdrill .reco .ic.hot{background:var(--bad-bg);color:var(--bad)}\r\n.cdrill .reco .ic.warm{background:var(--gold-bg);color:#8A6206}\r\n.cdrill .reco .ic.cool{background:var(--blue-100);color:var(--blue-800)}\r\n.cdrill .reco .ic.good{background:var(--ok-bg);color:var(--ok)}\r\n.cdrill .reco p{font-size:13.8px;line-height:1.55}\r\n.cdrill .reco .go{margin-left:auto;flex:none;background:var(--blue-50);color:var(--blue-800);border:1px solid #D4E2FB;\r\n  border-radius:8px;padding:6px 12px;font-size:11.5px;font-weight:800;white-space:nowrap;transition:.15s}\r\n.cdrill .reco .go:hover{background:var(--blue-700);color:#fff}\r\n.cdrill .planner{background:linear-gradient(135deg,#FFFDF6,#FFF8E8);border:1px solid #EADFC2;border-left:4px solid var(--gold);\r\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}\r\n.cdrill .planner h4{font-size:17px;font-weight:800;margin-bottom:5px;letter-spacing:-.01em}\r\n.cdrill .planner p{font-size:13px;color:var(--slate);line-height:1.55;max-width:62ch}\r\n.cdrill .pbtns{display:flex;gap:10px;flex-wrap:wrap}\r\n.cdrill .pbtn{padding:11px 18px;border:1.5px solid var(--gold);border-radius:11px;background:#fff;color:#8A6206;\r\n  font-weight:800;font-size:13.5px;display:flex;gap:7px;align-items:center;white-space:nowrap;transition:.15s}\r\n.cdrill .pbtn:hover{background:var(--gold-bg)}\r\n.cdrill .pbtn.primary{background:linear-gradient(180deg,var(--gold-lt),var(--gold));color:#3A2A02;border-color:var(--gold)}\r\n.cdrill .kpis{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:12px}\r\n.cdrill .kpi{border:1px solid var(--line);border-radius:12px;padding:15px;background:linear-gradient(180deg,#fff,var(--blue-50))}\r\n.cdrill .kpi b{display:block;font-size:26px;font-weight:800;letter-spacing:-.03em}\r\n.cdrill .kpi span{font-size:11.5px;color:var(--slate);font-weight:700;text-transform:uppercase;letter-spacing:.06em}\r\n.cdrill .tblwrap{overflow-x:auto;border:1px solid var(--line);border-radius:12px;background:#fff}\r\n.cdrill table.perf-t{border-collapse:collapse;width:100%;font-size:13px;min-width:760px}\r\n.cdrill table.perf-t th,.cdrill table.perf-t td{padding:10px;border-bottom:1px solid #EEF2F9;text-align:center;vertical-align:middle}\r\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}\r\n.cdrill table.perf-t th:first-child,.cdrill table.perf-t td:first-child{text-align:left;padding-left:14px}\r\n.cdrill table.perf-t td:first-child{font-weight:700;max-width:280px;line-height:1.35;background:#FBFCFE}\r\n.cdrill .sub{display:block;font-size:10.6px;color:var(--slate);font-weight:600;margin-top:3px}\r\n.cdrill .tbar{height:6px;border-radius:99px;background:var(--wash);overflow:hidden;min-width:80px}\r\n.cdrill .tbar>i{display:block;height:100%;border-radius:99px}\r\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}\r\n.cdrill .tag.hot{background:var(--bad-bg);color:var(--bad)}\r\n.cdrill .tag.warm{background:var(--gold-bg);color:#8A6206}\r\n.cdrill .tag.ok{background:var(--blue-100);color:var(--blue-800)}\r\n.cdrill .tag.good{background:var(--ok-bg);color:var(--ok)}\r\n.cdrill .tag.na{background:#F1F5F9;color:var(--slate)}\r\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}\r\n.cdrill .mini-go:hover{background:var(--blue-700);color:#fff;border-color:var(--blue-700)}\r\n.cdrill .lrow{display:grid;grid-template-columns:minmax(150px,1.2fr) 2.4fr 96px;gap:18px;align-items:center;\r\n  padding:12px 10px;border-radius:9px;transition:background .13s;margin:0 -10px}\r\n.cdrill .lrow:hover{background:#FAFCFF}\r\n.cdrill .lrow+.lrow{border-top:1px solid #F1F5FB}\r\n@media(max-width:620px){.cdrill .lrow{grid-template-columns:1fr auto;row-gap:6px}.cdrill .lrow .ltrack{grid-column:1\/-1}}\r\n.cdrill .lname{font-size:13.4px;font-weight:700;line-height:1.35}\r\n.cdrill .lsub{display:block;font-size:10.8px;font-weight:600;color:var(--slate);margin-top:4px}\r\n.cdrill .ltrack{background:#EEF2F9;border-radius:99px;height:11px;overflow:hidden;\r\n  box-shadow:inset 0 1px 2px rgba(16,32,74,.05)}\r\n.cdrill .lfill{height:100%;border-radius:99px;transition:width .8s cubic-bezier(.22,.9,.28,1)}\r\n.cdrill .lval{text-align:right;font-size:16px;font-weight:800;letter-spacing:-.02em}\r\n.cdrill .lval small{display:block;font-size:10px;font-weight:700;color:var(--slate);text-transform:uppercase;letter-spacing:.05em;margin-top:2px}\r\n.cdrill .split{display:grid;grid-template-columns:1fr 1fr;gap:16px}\r\n@media(max-width:860px){.cdrill .split{grid-template-columns:1fr}}\r\n.cdrill .panel{border:1px solid var(--line);border-radius:12px;padding:16px 18px}\r\n.cdrill .rev{display:flex;align-items:center;gap:10px;width:100%;text-align:left;background:#FAFBFE;border-left:3px solid var(--gold);\r\n  border-radius:8px;padding:10px 12px;margin-bottom:8px;font-size:12.6px;transition:.15s}\r\n.cdrill .rev:hover{background:var(--gold-bg);transform:translateX(3px)}\r\n.cdrill .rev .n{font-weight:800;color:#8A6206;flex:none}\r\n.cdrill .rev .t{flex:1;color:var(--slate);white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\r\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}\r\n.cdrill .danger{border:1px dashed #F3C2C6;border-radius:12px;background:#FFFAFA;padding:16px 18px;\r\n  display:flex;align-items:center;justify-content:space-between;gap:14px;flex-wrap:wrap}\r\n.cdrill .danger p{font-size:13px;color:var(--slate);flex:1;min-width:220px;line-height:1.6}\r\n.cdrill .danger b{color:var(--bad)}\r\n.cdrill .dbtn{padding:11px 20px;background:#fff;border:1.5px solid #F3C2C6;border-radius:11px;color:var(--bad);\r\n  font-size:13px;font-weight:800;white-space:nowrap;transition:.15s}\r\n.cdrill .dbtn:hover{background:var(--bad);border-color:var(--bad);color:#fff}\r\n.cdrill .empty{text-align:center;padding:40px 20px;color:var(--slate)}\r\n.cdrill .empty b{display:block;color:var(--ink);font-size:16px;margin-bottom:6px}\r\n.cdrill .toast{position:fixed;bottom:26px;left:50%;transform:translateX(-50%);background:var(--blue-900);color:#fff;\r\n  padding:12px 22px;border-radius:11px;font-weight:700;font-size:13.5px;z-index:9999;display:none;box-shadow:var(--shadow)}\r\n.cdrill .toast.show{display:block}\r\n.cdrill .toast.ok{background:var(--ok)}\r\n\r\n\/* ---------- content protection ---------- *\/\r\n.cdrill{-webkit-user-select:none;-moz-user-select:none;-ms-user-select:none;user-select:none;\r\n  -webkit-touch-callout:none;-webkit-tap-highlight-color:transparent}\r\n\/* inputs must stay usable, or the search box cannot be edited *\/\r\n.cdrill input,.cdrill textarea,.cdrill select{-webkit-user-select:text;user-select:text}\r\n.cdrill.allow-select{-webkit-user-select:text;user-select:text}\r\n.cdrill img,.cdrill svg{-webkit-user-drag:none;user-drag:none;pointer-events:none}\r\n.cdrill .navtoggle,.cdrill .tab,.cdrill button{-webkit-user-drag:none}\r\n\/* screen obscured while the window is not in front *\/\r\n.cdrill.veiled .qbody,.cdrill.veiled .perf,.cdrill.veiled .chaplist,.cdrill.veiled .yearlist{\r\n  filter:blur(9px);transition:filter .12s}\r\n.cdrill .veilmsg{position:absolute;inset:0;display:none;align-items:center;justify-content:center;\r\n  background:rgba(244,247,253,.72);z-index:40;font-weight:800;font-size:13.5px;color:var(--blue-900);\r\n  text-align:center;padding:20px;border-radius:var(--r)}\r\n.cdrill.veiled .veilmsg{display:flex}\r\n.cdrill{position:relative}\r\n\/* what a print or PDF export gets instead of the paper *\/\r\n.cdrill-printblock{display:none}\r\n@media print{\r\n  .cdrill{display:none!important}\r\n  .cdrill-printblock{display:block!important;padding:60px 40px;text-align:center;\r\n    font-family:'Plus Jakarta Sans',system-ui,sans-serif;color:#12246E}\r\n  .cdrill-printblock h2{font-size:20px;font-weight:800;margin:0 0 10px}\r\n  .cdrill-printblock p{font-size:13.5px;color:#5B6B85;line-height:1.7;max-width:60ch;margin:0 auto}\r\n}\r\n\r\n\/* ---------- mobile ---------- *\/\r\n@media(max-width:640px){\r\n  .cdrill .wrap{padding:0 14px}\r\n\r\n  \/* hero: tighter, and the stat tiles share the row evenly *\/\r\n  .cdrill .hero{padding-top:18px}\r\n  .cdrill .hero h1{font-size:19px}\r\n  .cdrill .hero p{font-size:12.6px;margin-bottom:14px}\r\n  .cdrill .hstats{gap:7px}\r\n  .cdrill .hstat{flex:1 1 0;min-width:0;padding:8px 10px;text-align:center}\r\n  .cdrill .hstat b{font-size:17px}\r\n  .cdrill .hstat span{font-size:8.8px;letter-spacing:.06em}\r\n\r\n  \/* tabs scroll sideways instead of wrapping onto two lines *\/\r\n  .cdrill .tabs{margin-top:16px;gap:5px;flex-wrap:nowrap;overflow-x:auto;scrollbar-width:none;\r\n    -webkit-overflow-scrolling:touch}\r\n  .cdrill .tabs::-webkit-scrollbar{display:none}\r\n  .cdrill .tab{flex:none;padding:10px 15px;font-size:12.6px;gap:6px;white-space:nowrap}\r\n  .cdrill .tab[aria-selected=true]{padding-bottom:13px}\r\n\r\n  \/* THE FIX: pills were shrinking to fit instead of scrolling, which cut\r\n     every label in half. flex:none makes the row scroll as intended. *\/\r\n  .cdrill .filters .wrap{padding-top:11px;padding-bottom:11px;gap:8px;\r\n    -webkit-overflow-scrolling:touch}\r\n  .cdrill .pill-f{flex:none;padding:8px 14px;font-size:12.6px;gap:6px}\r\n  .cdrill .pill-f .n{font-size:10.5px;padding:2px 7px}\r\n\r\n  \/* toolbar stacks *\/\r\n  .cdrill .grid{padding:14px 0 40px;gap:14px}\r\n  .cdrill .toolbar{gap:8px;padding-bottom:12px}\r\n  .cdrill .search{flex:1 1 100%;min-width:0}\r\n  .cdrill .tgl{flex:1;justify-content:center;padding:9px 12px;font-size:12.6px}\r\n\r\n  \/* question card *\/\r\n  .cdrill .qhead{padding:11px 14px;gap:8px}\r\n  .cdrill .qcount{font-size:15px;width:100%}\r\n  .cdrill .qmeta{gap:6px}\r\n  .cdrill .badge-ch{max-width:100%;font-size:11px;padding:5px 11px}\r\n  .cdrill .badge-m,.cdrill .badge-src,.cdrill .qtag{font-size:10.6px;padding:4px 10px}\r\n  .cdrill .qbody{padding:16px 14px 18px}\r\n  .cdrill .qsheet{padding:15px 15px 16px;border-radius:0 9px 9px 0}\r\n  .cdrill .stem,.cdrill .qsheet .lead,.cdrill .qsheet .intro,.cdrill .qsheet .close,\r\n  .cdrill .stmts li,.cdrill .opt .txt{font-size:16.6px !important;line-height:1.6}\r\n  .cdrill .lists{grid-template-columns:1fr;gap:18px}\r\n  .cdrill .opt{padding:11px 13px;gap:9px}\r\n  .cdrill .key{min-width:28px;font-size:16px !important}\r\n  .cdrill .opt.sel::after{display:none}\r\n  .cdrill .actions{gap:7px}\r\n  .cdrill .btn{flex:1;padding:11px 14px;font-size:13.4px;text-align:center}\r\n  .cdrill .flagbtn{margin-left:0;flex:1 1 100%;justify-content:center;padding:11px 14px}\r\n  .cdrill .expl{padding:14px 15px}\r\n  .cdrill .expl .body{font-size:15.4px}\r\n\r\n  \/* chapter list and navigator *\/\r\n  .cdrill .chaphead{padding:10px 14px;gap:8px}\r\n  .cdrill .chaphead .meta{margin-left:0;flex:1 1 100%;white-space:normal}\r\n  .cdrill .chapchip{padding:10px 14px;gap:7px}\r\n  .cdrill .chapchip .cn{font-size:12.2px}\r\n  .cdrill .yearlist{padding:14px;gap:8px}\r\n  .cdrill .ychip{flex:1 1 calc(33.333% - 6px);min-width:0;padding:10px 8px}\r\n  .cdrill .navgrid{grid-template-columns:repeat(8,minmax(0,1fr));max-height:none}\r\n  .cdrill .rail .card{padding:14px}\r\n\r\n  \/* performance and analytics *\/\r\n  .cdrill .perf{padding:16px 14px 24px;gap:22px}\r\n  .cdrill .pbh{padding:16px 15px 14px;gap:10px}\r\n  .cdrill .pbh h4{font-size:15.4px}\r\n  .cdrill .pbh p{font-size:12.4px}\r\n  .cdrill .bars{padding:6px 15px 14px}\r\n  .cdrill .hero2{gap:14px}\r\n  .cdrill .ring-card{padding:20px 16px}\r\n  .cdrill .coach{padding:15px}\r\n  .cdrill .reco{gap:10px}\r\n  .cdrill .reco p{font-size:13px}\r\n  .cdrill .reco .go{margin-left:0;flex:1 1 100%;margin-top:6px}\r\n  .cdrill .planner{padding:15px;gap:12px}\r\n  .cdrill .pbtns{width:100%;gap:8px}\r\n  .cdrill .pbtn{flex:1 1 100%;justify-content:center;padding:12px 14px}\r\n  .cdrill .kpis{grid-template-columns:repeat(2,minmax(0,1fr));gap:9px}\r\n  .cdrill .kpi{padding:12px}\r\n  .cdrill .kpi b{font-size:22px}\r\n  .cdrill .kpi span{font-size:10.4px}\r\n  .cdrill .panel{padding:14px}\r\n  .cdrill .danger{padding:14px}\r\n  .cdrill .dbtn{width:100%}\r\n  .cdrill .cyc{padding:20px 14px 14px;gap:8px}\r\n  .cdrill .cycbar{min-width:42px}\r\n  .cdrill .toast{left:14px;right:14px;transform:none;text-align:center;bottom:16px}\r\n}\r\n@media(max-width:380px){\r\n  .cdrill .hstat b{font-size:15.5px}\r\n  .cdrill .navgrid{grid-template-columns:repeat(6,minmax(0,1fr))}\r\n  .cdrill .ychip{flex:1 1 calc(50% - 5px)}\r\n  .cdrill .kpis{grid-template-columns:1fr}\r\n}\r\n\/* ===================================================================\r\n   UPSC PAPER SKIN  \u2014  scoped to .cdrill.paper\r\n   Remove the \"paper\" class on #cdRoot (or set CFG.paperMode = false)\r\n   to get the original card look back. Nothing above is overwritten.\r\n   =================================================================== *\/\r\n.cdrill.paper{\r\n  --pk-ink:#14161a; --pk-rule:#2b2f36; --pk-sheet:#fdfdfb; --pk-tint:#f4f6fa;\r\n  --pk-serif:'Source Serif 4','Charter','Bitstream Charter','Century Schoolbook',Georgia,serif;\r\n}\r\n\/* ---- the sheet ---- *\/\r\n.cdrill.paper .qbody{background:var(--pk-sheet);padding:34px clamp(20px,4vw,54px) 26px}\r\n.cdrill.paper .qsheet{background:transparent;border:0;padding:0;border-radius:0}\r\n\/* ---- question number: hanging indent, as the booklet sets it ---- *\/\r\n.cdrill.paper .qsheet .lead{position:relative;padding-left:3.1em}\r\n.cdrill.paper .qsheet .intro,\r\n.cdrill.paper .qsheet .close{padding-left:3.1em}\r\n.cdrill.paper .qno{position:absolute;left:0;top:0;width:2.5em;margin:0;text-align:left;\r\n  color:var(--pk-ink);font-weight:700;font-family:var(--pk-serif);font-variant-numeric:tabular-nums}\r\n\/* ---- body type ---- *\/\r\n.cdrill.paper .qsheet .lead,\r\n.cdrill.paper .qsheet .intro,\r\n.cdrill.paper .qsheet .close,\r\n.cdrill.paper .stem{font-family:var(--pk-serif) !important;font-size:17.5px !important;\r\n  line-height:1.62;font-weight:400;color:var(--pk-ink);text-align:justify;hyphens:auto;-webkit-hyphens:auto}\r\n.cdrill.paper .qsheet .close{text-align:left}\r\n\/* ---- numbered statements ---- *\/\r\n.cdrill.paper .stmts{margin:10px 0 0;padding-left:3.1em}\r\n.cdrill.paper .stmts li{grid-template-columns:2.5em 1fr;gap:0;align-items:baseline;margin:0 0 5px}\r\n.cdrill.paper .stmts li::before{font-family:var(--pk-serif);font-size:17.5px;font-weight:400;\r\n  color:var(--pk-ink);font-variant-numeric:tabular-nums}\r\n.cdrill.paper .stmts li span{font-family:var(--pk-serif);font-size:17.5px;line-height:1.62;color:var(--pk-ink)}\r\n\/* ---- options: printed lines, not cards ---- *\/\r\n.cdrill.paper .opts{display:block;margin-top:20px;padding-left:3.1em;gap:0}\r\n.cdrill.paper .opt{border:0 !important;background:transparent !important;box-shadow:none !important;\r\n  border-radius:4px;padding:5px 10px 5px 0;margin:0 0 3px;gap:0;align-items:baseline;transition:background .12s}\r\n.cdrill.paper .opt:hover:not(:disabled){background:var(--pk-tint) !important;transform:none}\r\n.cdrill.paper .opt .key{min-width:2.5em;font-family:var(--pk-serif) !important;font-size:17.5px !important;\r\n  font-weight:400;color:var(--pk-ink)}\r\n.cdrill.paper .opt .txt{font-family:var(--pk-serif) !important;font-size:17.5px !important;\r\n  line-height:1.62;color:var(--pk-ink);text-align:left}\r\n.cdrill.paper .opt.sel{background:var(--pk-tint) !important;box-shadow:inset 3px 0 0 var(--pk-rule) !important}\r\n.cdrill.paper .opt.sel::after{display:none}\r\n\/* after checking \u2014 a rule in the margin and a glyph, as a script is marked *\/\r\n.cdrill.paper .opt.right{background:transparent !important;box-shadow:inset 3px 0 0 #0F7A52 !important}\r\n.cdrill.paper .opt.wrong{background:transparent !important;box-shadow:inset 3px 0 0 #B3261E !important}\r\n.cdrill.paper .opt.right .key,.cdrill.paper .opt.right .txt{color:#0F7A52;font-weight:600}\r\n.cdrill.paper .opt.wrong .key,.cdrill.paper .opt.wrong .txt{color:#B3261E}\r\n.cdrill.paper .mark{font-family:var(--pk-serif);font-size:13px;font-weight:600;letter-spacing:0;\r\n  text-transform:none;padding-left:14px}\r\n.cdrill.paper .mark.r::before{content:\"\\2713  \"}\r\n.cdrill.paper .mark.w::before{content:\"\\2717  \"}\r\n\/* ---- tables inside a stem (the item-analysis question) ---- *\/\r\n.cdrill.paper .qsheet table{border-collapse:collapse;margin:12px 0 12px 3.1em;\r\n  font-family:var(--pk-serif);font-size:16px}\r\n.cdrill.paper .qsheet table td{border:1px solid var(--pk-rule);padding:5px 12px;text-align:center}\r\n.cdrill.paper .qsheet table tr td:first-child{text-align:left}\r\n\/* ---- booklet footer ---- *\/\r\n.cdrill.paper .paperfoot{margin:30px 0 0;padding-top:12px;border-top:1px solid #d8d5cc;\r\n  font-family:var(--pk-serif);font-size:13.5px;letter-spacing:.04em;color:#5a5f68;\r\n  display:flex;justify-content:space-between}\r\n.cdrill:not(.paper) .paperfoot{display:none}\r\n\/* ---- chrome kept, quietened ---- *\/\r\n.cdrill.paper .qhead{background:#f7f8f6;border-bottom:1px solid #e3e0d7}\r\n.cdrill.paper .qcount{font-family:var(--pk-serif);font-weight:600}\r\n.cdrill.paper .expl{background:#fff}\r\n\/* ---- mobile ---- *\/\r\n@media(max-width:700px){\r\n  .cdrill.paper .qbody{padding:22px 16px 18px}\r\n  .cdrill.paper .qsheet .lead,.cdrill.paper .qsheet .intro,.cdrill.paper .qsheet .close,\r\n  .cdrill.paper .stmts li span,.cdrill.paper .opt .key,.cdrill.paper .opt .txt{font-size:16px !important}\r\n  .cdrill.paper .qsheet .lead,.cdrill.paper .qsheet .intro,.cdrill.paper .qsheet .close,\r\n  .cdrill.paper .stmts,.cdrill.paper .opts{padding-left:2.4em}\r\n  .cdrill.paper .qno{width:2em}\r\n  .cdrill.paper .opt .key{min-width:2em}\r\n  .cdrill.paper .qsheet table{margin-left:0;font-size:14px}\r\n}\r\n\r\n\/* ===================================================================\r\n   PAGE TURN  \u2014  book style. The leaf being turned is a copy of the page,\r\n   hinged on the spine at the left edge, laid over the card while the\r\n   real page underneath already shows the new question.\r\n   Off when CFG.pageTurn is false or the reader prefers reduced motion.\r\n   =================================================================== *\/\r\n.cdrill #qCard{position:relative}\r\n.cdrill #qCard.turning{overflow:hidden}\r\n.cdrill .leafwrap{position:absolute;left:0;right:0;z-index:30;pointer-events:none;\r\n  perspective:2200px;perspective-origin:0% 50%}\r\n.cdrill .leafwrap .under{position:absolute;inset:0;overflow:hidden}\r\n.cdrill .leafwrap .leaf{position:absolute;left:0;top:0;right:0;overflow:hidden;\r\n  transform-origin:0% 50%;backface-visibility:hidden;-webkit-backface-visibility:hidden;\r\n  will-change:transform;box-shadow:0 0 0 rgba(0,0,0,0)}\r\n.cdrill .leafwrap .leaf .qbody,\r\n.cdrill .leafwrap .under .qbody{margin:0}\r\n\/* darkening on the leaf as it tilts away from the light *\/\r\n.cdrill .leafwrap .shade{position:absolute;inset:0;pointer-events:none;\r\n  background:linear-gradient(90deg,rgba(40,32,20,.05) 0%,rgba(40,32,20,.22) 55%,rgba(40,32,20,.42) 100%)}\r\n\/* the gutter shadow the lifted leaf casts on the page below *\/\r\n.cdrill .leafwrap .cast{position:absolute;top:0;bottom:0;left:0;width:55%;pointer-events:none;\r\n  background:linear-gradient(90deg,rgba(30,24,14,.28),rgba(30,24,14,0))}\r\n\/* the spine: a faint crease along the left edge while a leaf is moving *\/\r\n.cdrill .leafwrap .spine{position:absolute;top:0;bottom:0;left:0;width:14px;pointer-events:none;\r\n  background:linear-gradient(90deg,rgba(30,24,14,.22),rgba(30,24,14,0))}\r\n\r\n\/* ===================================================================\r\n   BADGE-SRC  \u2014  the PYQ \/ Concept tag beside the question count\r\n   =================================================================== *\/\r\n.cdrill .badge-src{font-weight:800;font-size:11.5px;padding:5px 12px;border-radius:99px;\r\n  white-space:nowrap;letter-spacing:.02em}\r\n.cdrill .badge-src.pyq{background:linear-gradient(135deg,#16305F,#22468A);color:#fff}\r\n.cdrill .badge-src.con{background:#E4ECFB;color:#22468A;border:1px solid #CBD8F6}\r\n\r\n\/* ===================================================================\r\n   PAPER STOCK  \u2014  .cdrill.paper.stock\r\n   Real book paper, not a photocopy: a warm off-white sheet with a very\r\n   fine fibre grain, a soft edge shading where the page curves away, and\r\n   crisp ink. Nothing grey, nothing dirty. All CSS, no images.\r\n   =================================================================== *\/\r\n.cdrill.paper.stock{\r\n  --pk-ink  : #121418;\r\n  --pk-sheet: #fbf9f4;          \/* warm off-white, the colour of book stock *\/\r\n}\r\n.cdrill.paper.stock .qbody{\r\n  background:\r\n    \/* fibre grain \u2014 two offset hairline weaves, barely visible *\/\r\n    repeating-linear-gradient(  0deg, rgba(120,105,80,.020) 0 1px, transparent 1px 3px),\r\n    repeating-linear-gradient( 90deg, rgba(120,105,80,.016) 0 1px, transparent 1px 4px),\r\n    \/* the faint warmth a sheet picks up towards its edges *\/\r\n    radial-gradient(125% 90% at 50% 42%, #fdfcf9 0%, #fbf9f4 58%, #f5f1e8 100%);\r\n  box-shadow:\r\n    inset 0 1px 0 rgba(255,255,255,.9),          \/* the lit top edge   *\/\r\n    inset 0 -14px 22px -18px rgba(120,105,80,.20); \/* the page falling away *\/\r\n}\r\n\/* crisp ink \u2014 no bleed, no smudge *\/\r\n.cdrill.paper.stock .qsheet .lead,\r\n.cdrill.paper.stock .qsheet .intro,\r\n.cdrill.paper.stock .qsheet .close,\r\n.cdrill.paper.stock .stmts li span,\r\n.cdrill.paper.stock .opt .key,\r\n.cdrill.paper.stock .opt .txt,\r\n.cdrill.paper.stock .qno{color:var(--pk-ink);text-shadow:none}\r\n\r\n.cdrill.paper.stock .opt:hover:not(:disabled){background:rgba(255,255,255,.7) !important}\r\n.cdrill.paper.stock .opt.sel{background:rgba(255,255,255,.92) !important}\r\n.cdrill.paper.stock .paperfoot{border-top:1px solid rgba(120,105,80,.22);color:#6b6459}\r\n.cdrill.paper.stock .qhead{background:#f6f3ec;border-bottom:1px solid #e6e0d3}\r\n.cdrill.paper.stock .expl{background:#fffefb}\r\n.cdrill.paper.stock .qsheet table td{border-color:#3a3630}\r\n\r\n\r\n\r\n\/* ---- resume bar ---- *\/\r\n.cdrill .resumebar{\r\n  display:flex;align-items:center;justify-content:space-between;gap:14px;flex-wrap:wrap;\r\n  margin:0;padding:11px 18px;\r\n  background:linear-gradient(180deg,#EEF3FF,#E4ECFB);\r\n  border-bottom:1px solid #CBD8F6;\r\n  font-size:13.5px;color:#22468A;\r\n}\r\n.cdrill .resumebar b{font-weight:800}\r\n.cdrill .rb-btn{\r\n  border:1px solid #B9CBF2;background:#fff;color:#22468A;\r\n  font:inherit;font-weight:700;font-size:12.5px;\r\n  padding:6px 14px;border-radius:99px;cursor:pointer;white-space:nowrap;\r\n}\r\n.cdrill .rb-btn:hover{background:#F5F8FF;border-color:#8FAEE8}\r\n.cdrill.paper .resumebar{\r\n  background:#f2efe6;border-bottom:1px solid #ddd7c7;color:#4a4437;\r\n  font-family:var(--pk-serif);font-size:14px;\r\n}\r\n.cdrill.paper .rb-btn{border-color:#cfc7b3;color:#4a4437;font-family:var(--pk-serif)}\r\n@media(max-width:700px){ .cdrill .resumebar{font-size:12.5px;padding:10px 14px} }\r\n\r\n\/* ---- the QUESTION in bold \u2014 stem, its statements and any table in it.\r\n        The options stay at normal weight, so the eye separates what is\r\n        being asked from what is being chosen between. ---- *\/\r\n.cdrill.boldq .qsheet .lead,\r\n.cdrill.boldq .qsheet .intro,\r\n.cdrill.boldq .qsheet .close,\r\n.cdrill.boldq .qsheet .stem,\r\n.cdrill.boldq .stmts li span,\r\n.cdrill.boldq .stmts li::before,\r\n.cdrill.boldq .qsheet table td{font-weight:700 !important}\r\n.cdrill.boldq .qno{font-weight:800 !important}\r\n\/* options explicitly held at normal weight *\/\r\n.cdrill.boldq .opt .key,\r\n.cdrill.boldq .opt .txt{font-weight:400 !important}\r\n\/* except the one marked correct after checking, which keeps its emphasis *\/\r\n.cdrill.boldq .opt.right .key,\r\n.cdrill.boldq .opt.right .txt{font-weight:600 !important}\r\n\/* the match-the-following grid, where present *\/\r\n.cdrill.boldq .mtab th,\r\n.cdrill.boldq .mtab td{font-weight:700 !important}\r\n\/* the explanation is untouched \u2014 none of the selectors above reach it,\r\n   so its <b> tags keep working normally *\/\r\n\r\n\/* ===================================================================\r\n   OPTION BOXES \u2014 the chosen option and the correct option are shown\r\n   as full coloured boxes (placed 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!important;margin:0 0 8px !important}\r\n\/* unanswered options keep the same footprint, so nothing jumps when colour appears *\/\r\n.cdrill.paper .opts .opt{border:1.5px solid transparent !important;border-radius:10px;\r\n  padding:8px 12px !important;margin:0 0 8px !important}\r\n.cdrill.paper .opts .opt.right .key,.cdrill.paper .opts .opt.right .txt{color:#0B5E3F !important}\r\n.cdrill.paper .opts .opt.wrong .key,.cdrill.paper .opts .opt.wrong .txt{color:#8E1C22 !important}\r\n\r\n\/* ---------- Exam score (rail) ---------- *\/\r\n.cdrill .negtag{margin-left:6px;font-size:10px;letter-spacing:.04em;text-transform:none;font-weight:800;\r\n  color:var(--bad);background:var(--bad-bg);padding:2px 7px;border-radius:99px}\r\n.cdrill .xrows{display:grid;gap:5px;margin-top:10px;font-size:12.6px;color:var(--slate);font-weight:600}\r\n.cdrill .xrows div{display:flex;justify-content:space-between;gap:10px;padding:6px 0;border-bottom:1px dotted var(--line)}\r\n.cdrill .xrows 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you.<\/p>\r\n      <div class=\"hstats\">\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hQ\">0<\/b><span>Questions<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hCh\">0<\/b><span>Chapters<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hMastered\">0%<\/b><span>Mastered<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hReady\">\u2014<\/b><span>Readiness<\/span><\/div>\r\n      <\/div>\r\n      <div class=\"tabs\" role=\"tablist\">\r\n        <button class=\"tab\" role=\"tab\" aria-selected=\"true\" data-tab=\"quiz\">\u270f\ufe0f Practice<\/button>\r\n        <button class=\"tab\" role=\"tab\" aria-selected=\"false\" data-tab=\"perf\">\ud83d\udcca My Performance <span class=\"pill hide\" id=\"perfPill\">!<\/span><\/button>\r\n      <\/div>\r\n    <\/div>\r\n  <\/header>\r\n  <div class=\"goldrule\"><\/div>\r\n\r\n  <div class=\"filters\" id=\"cdFilters\">\r\n    <div class=\"wrap\" role=\"group\" aria-label=\"Filter questions\">\r\n      <button class=\"pill-f\" data-f=\"all\" aria-pressed=\"true\">\ud83d\udccb All questions<span class=\"n tnum\" id=\"fAll\">0<\/span><\/button>\r\n      <button class=\"pill-f\" data-f=\"chapter\">\ud83d\udcda By chapter<\/button>\r\n      <button class=\"pill-f gold hide\" data-f=\"session\" id=\"pillSession\">\ud83e\udde9 <span id=\"sessLabel\">My session<\/span><span class=\"n tnum\" id=\"fSess\">0<\/span><\/button>\r\n      <button class=\"pill-f warn\" data-f=\"weak\">\u26a0\ufe0f Weak areas<span class=\"n tnum\" id=\"fWeak\">0<\/span><\/button>\r\n      <button class=\"pill-f\" data-f=\"flagged\">\ud83d\udd16 Flagged<span class=\"n tnum\" id=\"fFlag\">0<\/span><\/button>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"wrap\">\r\n    <!-- ============ PRACTICE ============ -->\r\n    <div class=\"grid\" id=\"viewQuiz\">\r\n      <div>\r\n        <div class=\"toolbar\">\r\n          <div class=\"search\">\r\n            <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M20 20l-3.5-3.5\"\/><\/svg>\r\n            <input id=\"cdSearch\" placeholder=\"Search a phrase or a rule number\" aria-label=\"Search questions\">\r\n          <\/div>\r\n          <button class=\"tgl\" id=\"tglUn\" aria-pressed=\"false\"><span class=\"box\">\u25fb<\/span> Unattempted only<\/button>\r\n          <button class=\"tgl\" id=\"tglReset\">\u21ba Reset session<\/button>\r\n        <\/div>\r\n\r\n        <section class=\"card chapcard hide\" id=\"chapPanel\">\r\n          <div class=\"chaphead\">\r\n            <b>\ud83d\udcda Filter by chapter<\/b><i id=\"chapHint\"><\/i>\r\n            <span class=\"meta\" id=\"ctxMeta\"><\/span>\r\n          <\/div>\r\n          <div class=\"chaplist\" id=\"chapList\" role=\"group\" aria-label=\"Choose chapter\"><\/div>\r\n        <\/section>\r\n\r\n        <section class=\"card hide\" id=\"emptyCard\">\r\n          <div class=\"qhead\"><span class=\"qcount\">Nothing to show<\/span><\/div>\r\n          <div class=\"empty\" id=\"emptyBody\"><\/div>\r\n        <\/section>\r\n\r\n        <section class=\"card\" id=\"qCard\">\r\n          <div class=\"qhead\">\r\n            <span class=\"qcount\" id=\"qCount\">Question 1 of 1<\/span>\r\n            <span class=\"qmeta\">\r\n              <span class=\"badge-src\" id=\"qSrc\">Concept<\/span>\r\n              <span class=\"badge-m\" id=\"qMastery\">Not seen yet<\/span>\r\n              <span class=\"badge-ch\"><span id=\"qChap\">Chapter<\/span><\/span>\r\n              <span id=\"qTags\" class=\"qtags\"><\/span>\r\n            <\/span>\r\n          <\/div>\r\n          <div class=\"qbody\">\r\n            <p class=\"stem\" id=\"qStem\"><\/p>\r\n            <div class=\"opts\" id=\"qOpts\"><\/div>\r\n            <div class=\"paperfoot\" id=\"cdFoot\"><\/div>\r\n            <div class=\"actions\">\r\n              <button class=\"btn\" id=\"btnCheck\">See Explanation<\/button>\r\n              <button class=\"btn ghost\" id=\"btnPrev\">\u2190 Previous<\/button>\r\n              <button class=\"btn ghost\" id=\"btnNext\">Next \u2192<\/button>\r\n              <button class=\"flagbtn\" id=\"btnFlag\" aria-pressed=\"false\"><span id=\"flagIco\">\ud83c\udff3\ufe0f<\/span><span id=\"flagTxt\">Flag for review<\/span><\/button>\r\n            <\/div>\r\n            <p class=\"hint hide\" id=\"pickHint\">Choose an option above, then check your answer.<\/p>\r\n\r\n            <div id=\"result\" class=\"hide\">\r\n              <div class=\"verdict\" id=\"verdict\"><\/div>\r\n              <div class=\"expl hide\" id=\"explCard\">\r\n                <div class=\"expl-h\">Source &amp; reasoning<\/div>\r\n                <div id=\"explBody\" class=\"body\"><\/div>\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n        <\/section>\r\n      <\/div>\r\n\r\n      <aside class=\"rail\">\r\n        <section class=\"card\" id=\"navCard\" style=\"padding:0\">\r\n          <div class=\"nav-head\"><b id=\"navTitle\">Navigator<\/b><button class=\"navtoggle\" id=\"navToggle\">Hide<\/button><\/div>\r\n          <div class=\"navgrid\" id=\"navGrid\"><\/div>\r\n          <div class=\"legend\">\r\n            <span><i style=\"background:var(--ok-bg);border:1.5px solid #8FD3B6\"><\/i>Correct<\/span>\r\n            <span><i style=\"background:var(--bad-bg);border:1.5px solid #F0AEB4\"><\/i>Wrong<\/span>\r\n            <span><i style=\"background:#fff;border:1.5px solid #C5CFE0\"><\/i>Not attempted<\/span>\r\n            <span><i style=\"background:var(--ok)\"><\/i>Mastered<\/span>\r\n          <\/div>\r\n        <\/section>\r\n        <div class=\"card\">\r\n          <h3>This session<\/h3>\r\n          <div class=\"score\"><b id=\"sPct\">\u2014<\/b><i id=\"sFrac\">0 of 0 correct<\/i><\/div>\r\n          <div class=\"bar\"><i id=\"sBar\" style=\"width:0\"><\/i><\/div>\r\n          <div class=\"mini\"><span id=\"sSeen\">0 attempted<\/span><span id=\"sLeft\">0 left here<\/span><\/div>\r\n          <div class=\"streak\" id=\"streak\"><\/div>\r\n        <\/div>\r\n        <div class=\"card\" id=\"scoreCard\">\r\n          <h3>Exam score <span class=\"negtag\" id=\"negTag\"><\/span><\/h3>\r\n          <div class=\"score\"><b class=\"tnum\" id=\"xNet\">0<\/b><i id=\"xMax\">of 0 marks<\/i><\/div>\r\n          <div class=\"xrows\">\r\n            <div><span>Without negative marking<\/span><b class=\"tnum\" id=\"xRaw\">0<\/b><\/div>\r\n            <div><span>Lost to wrong answers<\/span><b class=\"tnum bad\" id=\"xLost\">0<\/b><\/div>\r\n          <\/div>\r\n          <p class=\"jnote\" id=\"xNote\"><\/p>\r\n          <div class=\"revh hide\" id=\"revHead\">Revise these<\/div>\r\n          <div class=\"revchips\" id=\"revChips\"><\/div>\r\n        <\/div>\r\n        <div class=\"card hide\" id=\"shareCard\">\r\n          <h3 id=\"wHead\">Share on screen<\/h3>\r\n          <div class=\"score\"><b id=\"wPct\" style=\"color:#8A6206\">\u2014<\/b><i id=\"wUnit\">of this bank<\/i><\/div>\r\n          <p style=\"margin:8px 0 0;font-size:12.8px;color:var(--slate);line-height:1.55\" id=\"wNote\"><\/p>\r\n        <\/div>\r\n        <div class=\"card hide\" id=\"srcCard\">\r\n          <h3>Source text<\/h3>\r\n          <p style=\"margin:9px 0 12px;font-size:12.8px;color:var(--slate);line-height:1.55\">Every explanation here is drawn from the full text of the subject. Open it when a citation needs checking.<\/p>\r\n          <a class=\"btn\" id=\"srcLink\" href=\"#\" target=\"_blank\" rel=\"noopener\" style=\"display:block;text-align:center;text-decoration:none\">\ud83d\udcd6 Read the source<\/a>\r\n        <\/div>\r\n      <\/aside>\r\n    <\/div>\r\n\r\n    <!-- ============ PERFORMANCE ============ -->\r\n    <div class=\"hide\" id=\"viewPerf\">\r\n      <section class=\"card\" style=\"margin:20px 0 60px\">\r\n        <div class=\"qhead\"><span class=\"qcount\">My Performance<\/span><span class=\"badge-w\" id=\"perfCount\">0 attempted<\/span><\/div>\r\n        <div class=\"perf\" id=\"perfBody\"><\/div>\r\n      <\/section>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"veilmsg\" id=\"veilMsg\">Paused \u2014 bring this window back to the front to continue<\/div>\r\n  <div class=\"toast\" id=\"toast\"><\/div>\r\n<\/div>\r\n\r\n<div class=\"cdrill-printblock\">\r\n  <h2>This test series is not available in print<\/h2>\r\n  <p>The questions, explanations and your progress are licensed for use on\r\n     PromotionExams.com and cannot be printed or saved as a PDF. Please\r\n     work through them on screen.<\/p>\r\n<\/div>\r\n\r\n<script>\r\n(function(){\r\n\"use strict\";\r\n\r\n\/* =====================================================================\r\n   1. CONFIGURATION  \u2190 EDIT PER SUBJECT\r\n   ===================================================================== *\/\r\nconst CFG = {\r\n  quizId : 'cam-chapterwise',   \/\/ unique per subject \u2014 this is the progress key,\r\n  paperMode   : true,               \/\/ true \u2192 UPSC booklet look; false \u2192 original card look\r\n  bookletCode : '',                 \/\/ e.g. 'JHGD-U-OFX'. Blank \u2192 only the page number prints\r\n  numberQuestions : false,          \/\/ false \u2192 every stem opens with 'Q.'  \u00b7  true \u2192 1. 2. 3.\r\n  boldQuestion    : true,           \/\/ the question in bold; options stay normal\r\n  pyqLabel        : 'PYQ',          \/\/ text before the year on the tag\r\n  showConceptTag  : true,           \/\/ items with no year show a grey 'Concept' tag\r\n  paperTexture    : true,           \/\/ warm paper stock with a fine grain\r\n                                    \/\/ so change it for every new page you publish\r\n  topic  : 'Civil Account Manual (CAM)',          \/\/ e.g. 'CCS (Conduct) Rules, 1964'\r\n  eyebrow: '',                      \/\/ e.g. 'UPSC SO \/ Steno LDCE \u00b7 Paper II' \u2014 leave blank to hide\r\n  sub    : 'Chapter drills with a planner that builds your next sitting for you.',\r\n\r\n  \/* --- SOURCE PAGE ---------------------------------------------------\r\n     The page on your site that carries the full text of this subject.\r\n     A \"Read the source\" card then appears in the rail. Leave it blank\r\n     and the card disappears.                                            *\/\r\n  sourceUrl   : '',                 \/\/ e.g. 'https:\/\/promotionexams.com\/your-source-page\/'\r\n  sourceLabel : 'full source text', \/\/ shown on the link\r\n\r\n  \/* --- IMPORTANCE ----------------------------------------------------\r\n     You set the importance of each chapter yourself, in chapterImportance\r\n     below. It drives the ranking, the study plan and the planner \u2014 the\r\n     bigger the number, the more of your next sitting that chapter gets.\r\n     It is never described as exam weightage, so it is safe on a subject\r\n     with no previous year papers.\r\n     Leave the whole map empty and the page falls back silently to each\r\n     chapter's share of the bank, and stops mentioning importance at all. *\/\r\n\r\n  masteryThreshold : 3,     \/\/ clean correct answers before a question counts as mastered\r\n  weakThreshold    : 1,     \/\/ wrong attempts before a question is flagged weak\r\n\r\n  priorAccuracy : 0.30,     \/\/ expected-score model: shrink raw accuracy toward this\r\n  priorStrength : 6,\r\n  retention     : { baseDays:3, growth:2.5, riskBelow:0.70 },\r\n\r\n  sessionSize : 25,         \/\/ Focused set\r\n  mockSize    : 50,         \/\/ Mock paper\r\n\r\n  \/* INSTANT FEEDBACK\r\n     true  \u2014 picking an option marks it right or wrong straight away. The\r\n             explanation stays folded until See Explanation is pressed,\r\n             and Next works at any time.\r\n     false \u2014 the old two-step flow: pick, then press Check answer, which\r\n             grades and opens the explanation together. *\/\r\n  instantCheck : true,\r\n\r\n  \/* PAGE TURN \u2014 true: Next \/ Previous turn the page like a book, hinged\r\n     on the spine at the left. false (default): the question simply changes. *\/\r\n  pageTurn : false,\r\n\r\n  \/* EXAM SCORE box \u2014 marks per question and the negative marking.\r\n     Set wrong to 0 if the exam has no negative marking. *\/\r\n  marking : { correct:1, wrong:1\/3 }\r\n};\r\n\r\n\/* =====================================================================\r\n   2. CHAPTER IMPORTANCE  \u2190 you set this by hand\r\n   Keys do NOT have to match your chapter names exactly. Anything that\r\n   starts with a chapter or appendix number is matched on that number\r\n   alone, so 'Ch 2' finds 'CH 2: GENERAL OUTLINES OF THE SYSTEM OF\r\n   ACCOUNTS', and 'Apndx 5' finds 'APPENDIX 5: PRINCIPLES AND RULES...'.\r\n   Chapter, Chap, CH, Ch-2, 2. \u2014 all read the same. For appendices:\r\n   Appendix, Apndx, Appx, Annex, Annexure, in digits or roman numerals.\r\n   A key with no number falls back to a loose text match.\r\n   Numbers are relative: they need NOT total 100. A chapter you leave\r\n   out is given its share of the bank instead and is marked \"not rated\r\n   yet\" in the performance table.\r\n   Empty this map altogether to switch importance off everywhere.\r\n   ===================================================================== *\/\r\nconst chapterImportance = {\r\n  'Ch 1' : 30,\r\n  'Ch 2' : 45,\r\n  'Ch 3' : 25\r\n  \/\/ 'Apndx 1' : 25,   \u2190 appendices work the same way\r\n};\r\n\r\n\/* =====================================================================\r\n   3. QUESTION BANK  \u2190 PASTE YOUR BANK HERE\r\n   { id, chapter, question, options[], correct, explanation }\r\n     id          unique within its chapter\r\n     chapter     must match a key in chapterImportance exactly\r\n     correct     0-indexed\r\n     explanation may contain HTML; cite the rule or paragraph in <b> tags\r\n   A stem may carry \"\\n1. ...\" statement lines or a \"List-I \/ List-II\"\r\n   block \u2014 both are laid out automatically, and so is a plain stem.\r\n   ===================================================================== *\/\r\nconst chapterQuestions = [\r\n {\r\n  \"id\": 1001,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Under Article 150 of the Constitution of India, by whom is the form in which the accounts of the Union are to be maintained prescribed?\",\r\n  \"options\": [\r\n   \"the Controller General of Accounts on the advice of the Comptroller and Auditor General of India\",\r\n   \"the President on the advice of the Comptroller and Auditor General of India\",\r\n   \"the Comptroller and Auditor General of India with the approval of the President\",\r\n   \"the Ministry of Finance on the advice of the Controller General of Accounts\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the President on the advice of the Comptroller and Auditor General of India<\/b><br><br><b>Para 1.1.1<\/b> states that Article 150 provides for maintenance of Government Accounts <i>'in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe'<\/i>. The basic rules on Form of Accounts were accordingly framed as the Government Accounting Rules (GAR).<br><br>The CGA option confuses a different power: under <b>Note 1 to Para 1.1.6<\/b>, the CGA maintains the LMMHA and opens new heads <i>'on the advice of the C&AG of India under the powers flowing from Article 150'<\/i>. Prescribing the form of accounts itself remains with the President, not with the CGA, the C&AG or the Ministry of Finance.\"\r\n },\r\n {\r\n  \"id\": 1002,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"After departmentalisation of accounts, for which of the following does the Comptroller and Auditor General of India now continue to compile the accounts?\",\r\n  \"options\": [\r\n   \"UTs without Legislature and the Indian Audit and Accounts Department\",\r\n   \"Indian Audit and Accounts Department and the NCT of Delhi\",\r\n   \"Indian Audit and Accounts Department and UT of Chandigarh\",\r\n   \"Indian Audit and Accounts Department only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Indian Audit and Accounts Department only<\/b><br><br><b>Para 1.1.2<\/b>: with the first amendment to the C&AG's (DPC) Act, 1971 coming into effect on 1st March, 1976, the C&AG was relieved of compiling accounts of Central Ministries\/Departments and Union Territories, <i>'except the accounts pertaining to'<\/i> the Indian Audit and Accounts Department.<br><br>Point (ii), 'Union Territory Administration of Chandigarh', has been deleted by <b>Correction Slip No. 02 dated 25.03.2025<\/b>, as Chandigarh's accounts stand departmentalised. So the IA&AD alone remains. The NCT of Delhi and UTs without Legislature were never among the exceptions.\"\r\n },\r\n {\r\n  \"id\": 1003,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Consider the following statements regarding the Controller General of Accounts:\\n1. The accounting organisation under the CGA has been created in the Department of Expenditure, Ministry of Finance.\\n2. The CGA is the Principal Adviser on accounting matters to the Government and is responsible for exchequer control and internal audit.\\n3. Taxes, duties and other receipts realised or refunded under any Act are excluded from the Union Government (Civil) accounts compiled under the CGA.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 1.1.3<\/b> states that a separate accounting organisation under the CGA <i>'has been created in the Department of Expenditure, Ministry of Finance'<\/i>, so statement 1 is correct. In terms of Rule 2(q) of the Central Government Account (Receipts & Payments) Rules, 2022, the CGA is <i>'the Principal Adviser on the accounting matters to the Government and responsible for exchequer control, internal audit'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 inverts the provision: the compilation responsibility entrusted to the CGA covers the Union Government (Civil) accounts <i>'including those relating to taxes, duties and other receipts and deposits realised or refunded under any Act, Laws and Rules'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 1004,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Who is responsible for specifying the rules regulating the custody of, payment into and withdrawal of money from the Government Account?\",\r\n  \"options\": [\r\n   \"the Controller General of Accounts\",\r\n   \"the Comptroller and Auditor General of India\",\r\n   \"the Budget Division, Ministry of Finance\",\r\n   \"the Reserve Bank of India\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Controller General of Accounts<\/b><br><br><b>Para 1.1.3<\/b>, drawing on Rule 2(q) of the Central Government Account (Receipts & Payments) Rules, 2022, makes the CGA responsible for establishing a technically sound payment-cum-accounting system and <i>'for specifying the rules for regulating the custody, payment into and withdrawal of money from the Government Account'<\/i>.<br><br>The C&AG's role under <b>Para 1.1.1<\/b> is advisory to the President on the form of accounts. The Budget Division is the body with which the CGA liaises under <b>Para 1.1.6<\/b> and to which budget estimates are transmitted. The RBI figures in <b>Para 1.1.4(b)<\/b> only as the bank with which the Union's cash balance is reconciled.\"\r\n },\r\n {\r\n  \"id\": 1005,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Consider the following as functions of the Controller General of Accounts under the Government of India (Allocation of Business) Rules, 1961:\\n1. Reconciliation of the cash balance of the Union Government with the Reserve Bank, and in particular of Reserve Deposits pertaining to Civil Ministries or Departments\\n2. Cadre management of Group 'A' (Indian Civil Accounts Service) and Group 'B' Officers of the Central Civil Accounts Offices\\n3. Audit of the Civil Appropriation Accounts before their presentation to Parliament\\n4. Administration of the Central Treasury Rules and the Central Government Account (Receipts and Payments) Rules\\nWhich of the above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2, 3 and 4\",\r\n   \"1, 2 and 4 only\",\r\n   \"1 and 4 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 4 only<\/b><br><br><b>Para 1.1.4<\/b> lists the CGA's mandate under the Allocation of Business Rules. Item (b) covers <i>'reconciliation of cash balance of Union Government with Reserve Bank in general and, in particular, of Reserve Deposits pertaining to Civil Ministries or Departments'<\/i>; item (g) covers cadre management of Group 'A' (ICAS) and Group 'B' officers; item (e) covers <i>'administration of Central Treasury Rules and Central Government Account (Receipts and Payments Rules)'<\/i>. Statements 1, 2 and 4 are correct.<br><br>Statement 3 is wrong. Item (d) assigns the CGA the <i>preparation<\/i> of annual accounts including Summary Civil Appropriation Accounts. Audit is external: under <b>Para 1.2.3(c)<\/b> the Appropriation Accounts are prepared by the Head of Accounting Organisation, who arranges <i>'getting them audited'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 1006,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"To whom do officers of the Indian Civil Accounts Service posted in a line Ministry have a dual responsibility of reporting?\",\r\n  \"options\": [\r\n   \"the CGA through the Financial Adviser, and to the Secretary (Expenditure)\",\r\n   \"the Financial Adviser directly, and to the Comptroller and Auditor General\",\r\n   \"the Chief Accounting Authority directly, and to the Budget Division\",\r\n   \"the Chief Accounting Authority through the Financial Adviser, and to the CGA\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Chief Accounting Authority through the Financial Adviser, and to the CGA<\/b><br><br><b>Para 1.1.5<\/b> states that ICAS officers <i>'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'<\/i>.<br><br>The route to the CAA runs through the FA; the second line runs directly to the CGA. The C&AG is outside this chain after departmentalisation (<b>Para 1.1.2<\/b>), and the Budget Division is only the body with which the CGA liaises (<b>Para 1.1.6<\/b>). The same paragraph describes ICAS as <i>'primarily responsible for budgeting, expenditure control and accounting'<\/i> in the Civil Ministries.\"\r\n },\r\n {\r\n  \"id\": 1007,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Consider the following statements regarding the role of the Office of the CGA:\\n1. It liaises, on behalf of the Ministries and Departments, with the Budget Division and the C&AG of India in accounting matters.\\n2. The CGA has powers to inspect the Departmentalized Accounts Offices to maintain the requisite technical standard of accounting.\\n3. The CGA has special responsibility for revising the General Financial Rules and the Delegation of Financial Power Rules in their entirety.\\nWhich of the statements given above is\/are NOT correct?\",\r\n  \"options\": [\r\n   \"3 only\",\r\n   \"1 and 3 only\",\r\n   \"2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 3 only<\/b><br><br><b>Para 1.1.6<\/b> confirms that the Office of CGA <i>'liaises with the Budget Division and the CAG of India in accounting matters'<\/i> and that the CGA <i>'will have powers to inspect the offices'<\/i> to maintain the requisite technical standard. Statements 1 and 2 are therefore correct.<br><br>Statement 3 overstates the mandate. The CGA's special responsibility is for revising the provisions of the GFR and DFPR only <i>'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'<\/i>. Revision of these Rules as a whole is not entrusted to the CGA.\"\r\n },\r\n {\r\n  \"id\": 1008,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Which authority is empowered to open a new Major or Minor Head of Account in the List of Major and Minor Heads of Accounts of Union and States?\",\r\n  \"options\": [\r\n   \"the CGA on the advice of the C&AG of India\",\r\n   \"the C&AG of India on the advice of the CGA\",\r\n   \"the Budget Division in consultation with the CGA\",\r\n   \"the Principal Accounts Office in consultation with the Budget Division\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the CGA on the advice of the C&AG of India<\/b><br><br><b>Note 1 to Para 1.1.6<\/b> (with Rule 79 of GFR, 2017): the LMMHA of Union and States is maintained by the CGA, <i>'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'<\/i>.<br><br>The reversed pairing (C&AG on CGA's advice) is a trap. Consultation with the Budget Division applies at a lower level: under <b>Note 1 to Para 1.2.4<\/b>, Ministries open Sub-Heads and Detailed Heads in consultation with the Budget Division, and Principal Accounts Offices may open Sub\/Detailed Heads under Minor Heads in the Public Account. Neither can create a Major or Minor Head.\"\r\n },\r\n {\r\n  \"id\": 1009,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Consider the following statements regarding opening of heads of account:\\n1. Ministries\/Departments may open Sub-Heads and Detailed Heads as required by them in consultation with the Budget Division of the Ministry of Finance.\\n2. Principal Accounts Offices may open Sub\/Detailed Heads required under Minor Heads falling within the Consolidated Fund of India.\\n3. The List of Major and Minor Heads of Accounts also contains some Sub\/detailed heads authorised to be so opened.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Note 1 to Para 1.2.4<\/b> provides that Ministries\/Departments <i>'may open Sub-Heads and Detailed Heads as required by them in consultation with the Budget Division of the Ministry of Finance'<\/i> \u2014 statement 1 is correct. <b>Note 1 to Para 1.1.6<\/b> says the LMMHA contains a complete list of Sectors, Major, Sub-Major and Minor Heads <i>'and also some Sub\/detailed heads, authorised to be so opened'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 swaps the fund. The Principal Accounts Offices may open Sub\/Detailed Heads <i>'required under the Minor Heads falling within the Public Account of India'<\/i>, not the Consolidated Fund.\"\r\n },\r\n {\r\n  \"id\": 1010,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Consider the following statements regarding the basis of Government accounts:\\n1. Government accounts are maintained on cash basis, representing the actual cash receipts and disbursements during a financial year.\\n2. Statements on Total Liability, Contingent Liability and Financial Assets, prepared on accrual\/modified accrual basis, are appended as disclosures to the accounts.\\n3. The chart of accounts is designed to reflect functions, programmes and activities of Government, but not the economic classification of transactions.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 1.1.8<\/b>: <i>'The Government Accounts is maintained on cash basis representing the actual cash receipts and disbursements during a financial year'<\/i>, as distinguished from accrual accounting \u2014 statement 1 is correct. Accrual\/modified accrual-based statements, including those on Total Liability, Contingent Liability and Financial Assets, <i>'are appended as disclosures to the accounts'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong because the same paragraph says the classification or chart of accounts is designed to reflect <i>'the functions, programmes, activities and the objects or the economic classifications'<\/i> of revenue and expenditure transactions. Economic classification is expressly included.\"\r\n },\r\n {\r\n  \"id\": 1011,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Consider the following statements regarding the Financial Adviser of a Ministry:\\n1. The FA represents the Controller General of Accounts in the assigned line Ministry.\\n2. The FA is responsible for the overall management of government transactions and their internal audits with the assistance of the Head of Accounting Organisation.\\n3. The FA shall ensure timely completion of Finance Accounts and Appropriation Accounts by the Head of Accounting Organisation.\\n4. The FA transmits the budget estimates and revised estimates of the Ministry to the Comptroller and Auditor General.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"2, 3 and 4 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 1.2.1<\/b> makes the FA <i>'responsible for the overall management of government transactions and their internal audits with the assistance of the Head of Accounting Organization'<\/i> and requires that the FA <i>'shall ensure timely completion of Finance Accounts and Appropriation Accounts'<\/i> by the HoAO. Statements 2 and 3 are correct.<br><br>Statement 1 is wrong: the FA advises the Secretary while <i>'representing the Ministry of Finance in the assigned line Ministry'<\/i>; it is the ICAS officers who report to the CGA (<b>Para 1.1.5<\/b>). Statement 4 is wrong: the FA prepares BE\/RE for <i>'subsequent transmission to the Budget Division in the Ministry of Finance'<\/i>, not to the C&AG.\"\r\n },\r\n {\r\n  \"id\": 1012,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Whose specific approval is required for the creation or re-organisation of a Pay and Accounts Office in a Ministry?\",\r\n  \"options\": [\r\n   \"the Head of Accounting Organisation\",\r\n   \"the Chief Accounting Authority\",\r\n   \"the Financial Adviser\",\r\n   \"the Controller General of Accounts\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Controller General of Accounts<\/b><br><br><b>Para 1.2.5.2<\/b>: <i>'Specific approval of the CGA is mandatory for creation or re-organisation of a new PAO.'<\/i><br><br>The Chief Accounting Authority (Secretary) and the Financial Adviser are the functionaries through whom accounting responsibilities are discharged under <b>Para 1.2.1<\/b>, and the Head of Accounting Organisation arranges payments through PAOs under <b>Para 1.2.3(a)<\/b>. None of them can create or re-organise a PAO on their own. The same central control applies to Cheque Drawing DDOs: under Para 1.2.3(a), any addition to the list of CDDOs likewise needs the CGA's specific approval.\"\r\n },\r\n {\r\n  \"id\": 1013,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Consider the following statements regarding payment arrangements in a departmentalised Ministry:\\n1. Any addition to the list of Cheque Drawing and Disbursing Officers of a Ministry requires the specific approval of the CGA.\\n2. All receipts of a Ministry are finally accounted for in the books of its Principal Accounts Office.\\n3. A PAO or DDO shall draw cheques or issue e-payment advices only on the particular\/authorised branch of the bank with which it has an account.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 1.2.3(a)<\/b>: <i>'Any addition to the list of CDDOs of a Ministry\/Department is however required to have the specific approval of the CGA.'<\/i> Statement 1 is correct. <b>Para 1.2.5<\/b> requires each PAO or DDO to draw cheques\/issue e-payment advices <i>'only on the particular\/authorised branch\/branches of the Bank and with which it has an account'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 misplaces the books. <b>Para 1.2.5.1<\/b> says all receipts <i>'shall also be finally accounted for in the books of the concerned PAO'<\/i>. The Principal Accounts Office consolidates the Ministry's accounts under <b>Para 1.2.4(a)<\/b> but is not where receipts are finally booked.\"\r\n },\r\n {\r\n  \"id\": 1014,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"By whom are the audited Annual Appropriation Accounts relating to the Detailed Demands for Grants of a Ministry signed before submission to the CGA?\",\r\n  \"options\": [\r\n   \"the Chief Accounting Authority\/Secretary\",\r\n   \"the Financial Adviser on behalf of the Secretary\",\r\n   \"the Pr.CCA\/CCA\/CA (i\/c) of the Ministry\",\r\n   \"the Principal Accounts Officer of the Ministry\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Chief Accounting Authority\/Secretary<\/b><br><br><b>Para 1.2.3(c)<\/b> lists among the HoAO's functions the preparation of Annual Appropriation Accounts relating to the DDGs, <i>'getting them audited and submitting to the CGA, duly signed by the CAA\/Secretary of the Ministry'<\/i>. <b>Appendix 1.1, Part I, item 1(ix)<\/b> repeats that Audited Annual Appropriation Accounts go to O\/o CGA <i>'duly signed by Chief Accounting Authority'<\/i>.<br><br>The Pr.CCA\/CCA\/CA prepares and submits the accounts; the Principal Accounts Office prepares them under <b>Para 1.2.4(b)<\/b>; the FA ensures their timely completion under <b>Para 1.2.1<\/b>. The signature, however, is the CAA's.\"\r\n },\r\n {\r\n  \"id\": 1015,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Through whom are loans and grants to State Governments paid on behalf of a Ministry?\",\r\n  \"options\": [\r\n   \"the Head of Accounting Organisation through PFMS\",\r\n   \"the Pay and Accounts Office through the accredited bank\",\r\n   \"the Principal Accounts Office through the Reserve Bank of India\",\r\n   \"the Cheque Drawing DDO through the authorised branch\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Principal Accounts Office through the Reserve Bank of India<\/b><br><br><b>Para 1.2.4(c)<\/b> makes the Principal Accounts Office responsible for <i>'Payment of loans and grants to State Governments through Reserve Bank of India (RBI)'<\/i>, and, wherever it has a drawing account, payment from it to Union Territory Governments\/Administrations.<br><br>The accredited bank and authorised branches are the channels for routine payments by PAOs and departmental DDOs under <b>Para 1.2.5<\/b>, which cover the Ministry's ordinary transactions, not inter-governmental loans and grants to States. The HoAO arranges payments generally under <b>Para 1.2.3(a)<\/b> and acts as PFMS nodal officer, but the specific function of paying States through the RBI rests with the Principal Accounts Office.\"\r\n },\r\n {\r\n  \"id\": 1016,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Who maintains the Appropriation Audit Registers used to watch the progress of expenditure of the various Grants of a Ministry as a whole?\",\r\n  \"options\": [\r\n   \"the Internal Audit Wing\",\r\n   \"each Pay and Accounts Office\",\r\n   \"the Financial Adviser\",\r\n   \"the Principal Accounts Office\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Principal Accounts Office<\/b><br><br><b>Para 1.2.4(e)<\/b> assigns to the Principal Accounts Office the function of <i>'Maintaining Appropriation Audit Registers for the Ministry\/Department as a whole, in order to watch the progress of expenditure of various Grants'<\/i>.<br><br>The phrase 'as a whole' is the key: individual PAOs account for their own transactions (<b>Para 1.2.5<\/b>), while consolidation across the Ministry is a Principal Accounts Office function (<b>Para 1.2.4(a)<\/b>). The FA oversees management of transactions and budget estimates under <b>Para 1.2.1<\/b>, and the Internal Audit Wing, under <b>Appendix 1.1, Part I, item 4<\/b>, conducts risk-based and regular audits rather than maintaining appropriation registers.\"\r\n },\r\n {\r\n  \"id\": 1017,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"All of the following are functions of the Principal Accounts Office of a Ministry EXCEPT:\",\r\n  \"options\": [\r\n   \"preparation of the Statement of Central Transactions for the Finance Account\",\r\n   \"rendition of technical advice to Pay and Accounts Offices\",\r\n   \"approving additions to the list of Cheque Drawing and Disbursing Officers\",\r\n   \"maintaining liaison with the CGA's Office for overall coordination in accounting matters\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: approving additions to the list of Cheque Drawing and Disbursing Officers<\/b><br><br><b>Para 1.2.4<\/b> lists the Principal Accounts Office's functions: preparation of Annual Appropriation Accounts, <i>'Statement of Central Transactions (SCT)'<\/i> and other statements for the Finance Account (clause b); preparation of manuals and <i>'rendition of technical advice to PAOs'<\/i>, while maintaining <i>'necessary liaison with CGA's Office for overall coordination and control in accounting matters'<\/i> (clause d).<br><br>Approving additions to the list of CDDOs is not within its competence. Under <b>Para 1.2.3(a)<\/b>, any such addition requires <i>'the specific approval of the CGA'<\/i>. The Principal Accounts Office functions under the HoAO and cannot grant this approval.\"\r\n },\r\n {\r\n  \"id\": 1018,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Whose concurrence is required if the Budget section of a Ministry is to function otherwise than under the control of the Chief Controller of Accounts?\",\r\n  \"options\": [\r\n   \"the Budget Division\",\r\n   \"the Controller General of Accounts\",\r\n   \"the Chief Accounting Authority\",\r\n   \"the Department of Expenditure\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Department of Expenditure<\/b><br><br><b>Para 1.3.2<\/b> reproduces para 43 of the revised Charter for FAs (DoE OM dated 13.6.2023): <i>'The Budget section should ordinarily function under the control of the CCAs; exceptions require concurrence of Department of Expenditure based on valid justification'<\/i>, such as volume of work involved or special circumstances.<br><br>The CGA supervises the accounting organisation (<b>Appendix 1.1, Part I, item 1<\/b>) but is not named for this exception. The CAA is the Secretary to whom budget files ultimately go through the FA, and the Budget Division receives the Ministry's estimates under <b>Para 1.2.1<\/b>; neither is the concurring authority.\"\r\n },\r\n {\r\n  \"id\": 1019,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Consider the following statements regarding the role of the Pr.CCA\/CCA\/CA (i\/c) in budget work:\\n1. Budget related files are to be submitted to the FA through the Pr.CCA\/CCA\/CA (i\/c).\\n2. Volume of work involved can be a valid justification for the Budget section not functioning under the control of the CCA.\\n3. Budget estimates in respect of Public Account transactions are furnished by them to the Budget Division.\\n4. Budget estimates for interest on Provident Fund balances of employees are furnished by them.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3 only\",\r\n   \"1, 2 and 4 only\",\r\n   \"1, 3 and 4 only\",\r\n   \"1, 2, 3 and 4\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2, 3 and 4<\/b><br><br>All four are correct. <b>Para 1.3.2<\/b> (para 43 of the FA Charter) requires that <i>'Budget related files shall be submitted to the FA through the Pr.CCAs\/CCAs\/CAs(i\/c)'<\/i> and permits exceptions to CCA control of the Budget section with DoE concurrence on valid justification, citing <i>'volume of work involved or special circumstances'<\/i>.<br><br><b>Appendix 1.1, Part I, item 2(iv)<\/b> requires them to <i>'Furnish the budget estimates in r\/o Public Account transactions to Budget Division'<\/i>, and <b>item 2(v)<\/b> to <i>'Furnish budget estimates for interest on Provident Fund balances of employees'<\/i> and on various deposits in the Public Account including Reserve Funds.\"\r\n },\r\n {\r\n  \"id\": 1020,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Consider the following statements regarding the Public Financial Management System:\\n1. Ministries sanctioning grants-in-aid shall register all implementing agencies till the last level of implementation on PFMS.\\n2. The Detailed Demands for Grants, as approved, must be uploaded on PFMS by the end of the first quarter of each financial year.\\n3. Re-appropriation orders shall be generated through PFMS, while surrender orders may be issued outside the system.\\n4. All grantee institutions shall submit Utilisation Certificates on PFMS.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 4 only\",\r\n   \"1 and 4 only\",\r\n   \"1, 3 and 4 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 4 only<\/b><br><br><b>Para 1.4.1<\/b> reproduces Rule 86 of GFR, 2017. Clause (2) requires ministries sanctioning grants-in-aid to <i>'register all implementing agencies till last level of implementation on PFMS'<\/i>; clause (6) requires that <i>'All grantee institutions shall submit Utilisation Certificates on PFMS.'<\/i> Statements 1 and 4 are correct.<br><br>Statement 2 alters the timing: under clause (4) the approved DDG <i>'must be uploaded on PFMS at the start of each Financial Year'<\/i>. Statement 3 splits what the rule joins: clause (5) says <i>'All the re-appropriation orders, surrender order shall be generated through PFMS system'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 1021,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Who is the first port of call for the Programme Divisions and Internal Finance Divisions of a Ministry on any PFMS related issue?\",\r\n  \"options\": [\r\n   \"the local NIC unit of the Ministry\",\r\n   \"the Pr.CCA\/CCA\/CA (i\/c) of the Ministry\",\r\n   \"the PFMS Headquarters, O\/o CGA\",\r\n   \"the Dy.CA in charge of the EAT module\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the Pr.CCA\/CCA\/CA (i\/c) of the Ministry<\/b><br><br><b>Para 1.4.3(i)<\/b>, reproducing DoE OM dated 17th April 2023: <i>'Pr.CCAs\/CCAs\/CAs(i\/c), 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'<\/i>.<br><br>The local NIC unit is only the source of help the HoAO uses in resolving issues, and PFMS HQ is consulted, or referred to under <b>Para 1.4.3(ii)<\/b> only when the HoAO cannot resolve the matter. The Dy.CA's EAT module work under <b>Appendix 1.1, Part III, C(i)<\/b> is a supporting function, not the designated first point of contact.\"\r\n },\r\n {\r\n  \"id\": 1022,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Consider the following statements regarding resolution of PFMS related issues in a Ministry:\\n1. If the Pr.CCA\/CCA\/CA (i\/c) is unable to resolve an issue, he\/she may refer it to PFMS HQ with complete details of the issue and suggested measures.\\n2. The Pr.CCA\/CCA\/CA (i\/c) must refer every PFMS issue to PFMS HQ without first attempting a local solution.\\n3. The Pr.CCA\/CCA\/CA (i\/c) shall strive to develop trainers in the accounting formations for refresher trainings on PFMS.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 1.4.3(ii)<\/b> permits referral to PFMS HQ <i>'with complete details of the issue and suggested measures'<\/i>, while cautioning against simply forwarding issues without remarks \u2014 statement 1 is correct. <b>Para 1.4.3(v)<\/b> requires them to <i>'strive to develop trainers in their accounting formations who could be used for refresher trainings'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. Under <b>Para 1.4.3(i)<\/b>, they first strive to give a solution themselves <i>'with the help of local NIC unit and in consultation with the PFMS Headquarter(HQ)'<\/i>. Referral to PFMS HQ is only for issues they cannot resolve.\"\r\n },\r\n {\r\n  \"id\": 1023,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"With whom does the primary responsibility for implementation of Direct Benefit Transfer for notified schemes rest?\",\r\n  \"options\": [\r\n   \"the PFMS Headquarters\",\r\n   \"the scheme administering Ministries\/Departments\",\r\n   \"the DBT Mission\",\r\n   \"the Head of Accounting Organisation of the Ministry\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the scheme administering Ministries\/Departments<\/b><br><br><b>Para 1.4.6<\/b>: <i>'The Scheme administering Ministries\/ Departments are primarily responsible for implementation of DBT for their notified schemes.'<\/i> They provide inputs for configuring their schemes for DBT on PFMS and issue instructions to field formations and implementing agencies.<br><br>PFMS provides the defined protocol, web services and an API, but does not own implementation. The DBT Mission figures only as the owner of the Bharat DBT portal to which the API interfaces State\/UT data. The HoAO, as PFMS nodal officer under <b>Para 1.4.3<\/b>, supports fund-flow monitoring but is not primarily responsible for DBT implementation.\"\r\n },\r\n {\r\n  \"id\": 1024,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Match List-I (PFMS linkage) with List-II (Counterpart system):\\nList-I\\nA. Web service for exchange of data and reconciliation\\nB. API to interface DBT data of all States and UTs\\nC. Integration for compiling the whole of Central Government accounting data\\nD. Integration enabling tracking of fund flows to the lowest tier\/beneficiary\\nList-II\\n1. Bharat DBT portal of DBT Mission\\n2. Stand-alone scheme systems such as NREGA Soft\\n3. Non-Civil Ministries\\n4. Core banking systems of banks and State Treasuries\",\r\n  \"options\": [\r\n   \"A-2, B-1, C-3, D-4\",\r\n   \"A-1, B-2, C-3, D-4\",\r\n   \"A-2, B-1, C-4, D-3\",\r\n   \"A-1, B-2, C-4, D-3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-2, B-1, C-3, D-4<\/b><br><br><b>Para 1.4.6<\/b>: PFMS <i>'has also developed a web service for exchange of data and reconciliation between PFMS and stand-alone scheme systems such as NREGA Soft'<\/i> (A-2), and an API <i>'to interface DBT data of schemes for all States & UTs directly with the Bharat DBT portal of DBT Mission'<\/i> (B-1).<br><br><b>Para 1.4.4<\/b>: PFMS integration has been done with Non-Civil Ministries for smooth flow and compilation of the whole of Central Government accounting data (C-3). <b>Para 1.4.5<\/b>: PFMS <i>'has been integrated with the core banking systems of the banks, and the State Treasuries'<\/i>, enabling tracking of fund flows to the lowest tier\/beneficiary (D-4).\"\r\n },\r\n {\r\n  \"id\": 1025,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Match List-I (Functionary) with List-II (Responsibility):\\nList-I\\nA. CCA, Finance\\nB. Chief Controller (Pensions), CPAO\\nC. Pr.CCA, CBDT\/Pr.CCA, CBIC\\nD. Dy.CA\\nList-II\\n1. Overseeing banking operations for collection and refund of taxes and their reconciliation\\n2. Supervising implementation of the Bharatkosh Portal\\n3. Overseeing preparation of Internal Debt Accounting and compiling Security\/Bond-wise balances\\n4. Administering the scheme of payment of pension to Central Government (Civil) Pensioners through Authorized Banks\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-1, B-4, C-3, D-2\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-4, C-1, D-2<\/b><br><br><b>Appendix 1.1, Part I, item 1(xix)<\/b>: CCA, Finance oversees <i>'preparation of Internal Debt Accounting'<\/i> and compiles Security\/Bond-wise balances (A-3). <b>Item 1(xx)<\/b>: CPAO is entrusted with administering the <i>'Scheme of payment of pension to Central Government (Civil) Pensioners through the Authorized Banks'<\/i> (B-4). <b>Item 1(xviii)<\/b>: Pr.CCA, CBDT\/Pr.CCA, CBIC oversee <i>'the overall banking operations in regard to collection and refund of direct\/indirect taxes'<\/i> (C-1).<br><br><b>Part III, A(x)<\/b>: the Dy.CA is to <i>'Supervise the implementation of Bharatkosh Portal'<\/i> (D-2).\"\r\n },\r\n {\r\n  \"id\": 1026,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Who is specifically responsible for furnishing to the Budget Division the non-tax revenue receipt estimates relating to the Group Insurance Scheme for Central Government employees?\",\r\n  \"options\": [\r\n   \"the Principal Accounts Office of each Ministry\",\r\n   \"the Chief Controller (Pensions), CPAO\",\r\n   \"the Pr.CCA, CBDT\",\r\n   \"the CCA, Finance\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the CCA, Finance<\/b><br><br><b>Appendix 1.1, Part I, item 3(ii)<\/b>: <i>'CCA, Finance 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'<\/i> for inclusion in the Budget.<br><br>The other specialised functionaries have distinct remits: the Chief Controller (Pensions), CPAO oversees pension disbursement through authorised banks (<b>item 1(xx)<\/b>), and the Pr.CCA, CBDT oversees banking operations for collection and refund of direct taxes (<b>item 1(xviii)<\/b>). Principal Accounts Offices handle Ministry-level consolidation under <b>Para 1.2.4<\/b>, not this Government-wide GIS estimate.\"\r\n },\r\n {\r\n  \"id\": 1027,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Who examines the proposals of a Ministry for opening a Personal Deposit Account, or for framing the accounting procedure of a newly created Fund in the Public Account of India?\",\r\n  \"options\": [\r\n   \"the Principal Accounts Office of the Ministry\",\r\n   \"the Budget Division, Ministry of Finance\",\r\n   \"the Pr.CCA\/CCA\/CA (i\/c) of the Ministry\",\r\n   \"the Dy.CA of the Ministry\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Pr.CCA\/CCA\/CA (i\/c) of the Ministry<\/b><br><br><b>Appendix 1.1, Part I, item 1(xi)<\/b> requires the Head of Accounting Organisation to <i>'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'<\/i>.<br><br>The Budget Division receives Public Account budget estimates from the HoAO under <b>item 2(iv)<\/b> but does not examine these proposals. The Principal Accounts Office may open Sub\/Detailed Heads under Public Account Minor Heads (<b>Note 1 to Para 1.2.4<\/b>), and the Dy.CA handles classification and compilation (<b>Part III, A<\/b>); neither is assigned this examination.\"\r\n },\r\n {\r\n  \"id\": 1028,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Consider the following statements regarding the Pr.CCA\/CCA\/CA (i\/c) as Head of Accounting Organisation:\\n1. They ensure preparation of annual 'Accounts at a Glance' for their Ministry\/Department.\\n2. They monitor the clearance of balances under Debt, Deposit, Suspense and Remittance heads and take corrective measures on adverse balances.\\n3. In respect of their receipts, payments and accounts responsibilities, they function under the direction, superintendence and control of the Financial Adviser.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 1.1, Part I, item 1(x)<\/b> requires the HoAO to <i>'Ensure preparation of annual 'Accounts at a Glance' for their Ministry\/Department'<\/i> \u2014 statement 1 is correct. <b>Item 1(xiii)<\/b> requires them to <i>'Monitor the clearance of balances under Debt, Deposit, Suspense and Remittance (DDSR) heads'<\/i> and to take timely corrective measures \u2014 statement 2 is correct.<br><br>Statement 3 substitutes the wrong authority. The closing line of item 1 says that for these responsibilities the HoAO <i>'shall function under the direction, superintendence and control of the CGA'<\/i>. The FA's association is advisory and managerial under <b>Para 1.2.1<\/b>.\"\r\n },\r\n {\r\n  \"id\": 1029,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Who prescribes the chart of accounts of Object heads against which the Head of Accounting Organisation monitors the opening of heads of account for new schemes?\",\r\n  \"options\": [\r\n   \"the Budget Division\",\r\n   \"the Controller General of Accounts\",\r\n   \"the Comptroller and Auditor General of India\",\r\n   \"the Department of Expenditure\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Department of Expenditure<\/b><br><br><b>Appendix 1.1, Part I, item 1(xiv)<\/b> requires the HoAO to monitor opening of appropriate heads for new schemes\/expenditures <i>'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)'<\/i>.<br><br>The trap lies in the second reference. The LMMHA is maintained by the CGA and new heads there are opened on the C&AG's advice (<b>Note 1 to Para 1.1.6<\/b>), but the Object-head chart is the Department of Expenditure's. The Budget Division is consulted only when Ministries open Sub-Heads and Detailed Heads (<b>Note 1 to Para 1.2.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 1030,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"To which of the following is the interest earned on Central Nodal Agency and Single Nodal Agency accounts required to be remitted?\",\r\n  \"options\": [\r\n   \"the scheme account of the Nodal Agency itself\",\r\n   \"the Public Account of India\",\r\n   \"the Reserve Funds in the Public Account\",\r\n   \"the Consolidated Fund of India\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Consolidated Fund of India<\/b><br><br><b>Appendix 1.1, Part I, item 3(i)(e)<\/b> requires the HoAO to <i>'Monitor 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'<\/i>.<br><br>This falls under Estimation of Non-Tax Revenues, which is why the destination is the Consolidated Fund. The Public Account and its Reserve Funds appear in <b>item 2(v)<\/b>, but only as the place where deposits on which interest is <i>paid<\/i> by Government are held. Retaining interest in the nodal agency's own account is precisely what this monitoring is meant to prevent.\"\r\n },\r\n {\r\n  \"id\": 1031,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"All of the following form part of the Head of Accounting Organisation's responsibilities relating to Non-Tax Revenues EXCEPT:\",\r\n  \"options\": [\r\n   \"reviewing expenditure beyond the amount stipulated by the CGA\",\r\n   \"periodically reviewing user charges\",\r\n   \"monitoring repayment of outstanding loans, due interest and guarantee fees\",\r\n   \"preparing estimates of non-tax revenues in consultation with administrative divisions\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: reviewing expenditure beyond the amount stipulated by the CGA<\/b><br><br><b>Appendix 1.1, Part I, item 3(i)<\/b> lists the HoAO's NTR duties: <i>'prepare of the estimates of NTRs in consultation with administrative divisions'<\/i>, regularly monitor NTR receipts, <i>'Periodically review user charges'<\/i>, and <i>'Monitor repayment to the Government of outstanding loans, due interest and guarantee fees'<\/i>, besides monitoring CNA\/SNA interest remittance.<br><br>Reviewing expenditure beyond the CGA-stipulated amount is a genuine HoAO duty, but it belongs to <b>item 6 (Expenditure and Cash Management)<\/b>, alongside compliance with MEP\/QEP limits and SNA\/CNA\/TSA arrangements. It is not part of the NTR mandate.\"\r\n },\r\n {\r\n  \"id\": 1032,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"In the Internal Audit Committee of a Ministry, which reviews Internal Audit paras and advises on compliance, the Head of Accounting Organisation discharges the duties of Member Secretary. Who heads the Committee?\",\r\n  \"options\": [\r\n   \"the Chief Controller of Accounts not working as Head of Accounting Organisation\",\r\n   \"the Financial Adviser of the Ministry\",\r\n   \"the Controller General of Accounts\",\r\n   \"the administrative Secretary of the Ministry\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the administrative Secretary of the Ministry<\/b><br><br><b>Appendix 1.1, Part I, item 4(i)<\/b> requires the HoAO to <i>'discharge the duties of Member Secretary of the Internal Audit Committee headed by the administrative Secretary to review audit paras of Internal Audit'<\/i> and advise on compliance\/course correction.<br><br>The FA is responsible for internal audits of transactions with HoAO assistance (<b>Para 1.2.1<\/b>) but does not head this Committee. The CGA issues internal audit guidelines under item 4. A CCA\/CA not working as HoAO may be assigned the Member Secretary role under <b>Part II, D(vii)<\/b>, but that is the secretary's position, not the chair.\"\r\n },\r\n {\r\n  \"id\": 1033,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"The Internal Audit Wings working under the Head of Accounting Organisation are to focus on risk based audit through all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"assessment of adequacy and effectiveness of internal controls\",\r\n   \"confining their scope to compliance and regulatory audit of transactions\",\r\n   \"providing an effective monitoring system to facilitate mid-course corrections\",\r\n   \"identification and monitoring of risk factors, including those in the Outcome Budget\/OOMF\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: confining their scope to compliance and regulatory audit of transactions<\/b><br><br><b>Appendix 1.1, Part I, item 4(ii)<\/b> says Internal Audit Wings <i>'would move beyond the existing system of compliance \/regulatory audit and would focus on risk based audit'<\/i> through: (a) assessment of adequacy and effectiveness of internal controls; (b) identification and monitoring of risk factors including those in the Outcome Budget\/OOMF; (c) critical assessment of economy, efficiency and effectiveness of service delivery; and (d) <i>'Providing an effective monitoring system to facilitate mid-course corrections'<\/i>.<br><br>Confining scope to compliance\/regulatory audit is the opposite of what the provision requires; the risk-based approach is meant to go beyond it.\"\r\n },\r\n {\r\n  \"id\": 1034,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"As per whose direction are regular and special audits in Ministries\/Departments conducted by the Internal Audit Wings?\",\r\n  \"options\": [\r\n   \"the Internal Audit Committee or the FA\",\r\n   \"the Financial Adviser or the C&AG\",\r\n   \"the Chief Accounting Authority or the CGA\",\r\n   \"the Chief Accounting Authority or the C&AG\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Chief Accounting Authority or the CGA<\/b><br><br><b>Appendix 1.1, Part I, item 4(ii)<\/b> requires the HoAO to <i>'conduct regular and special audits in Ministries\/Departments as per the direction of Chief Accounting Authority or the CGA'<\/i>.<br><br>The C&AG is the external auditor and does not direct departmental internal audit after departmentalisation (<b>Para 1.1.2<\/b>). The Internal Audit Committee, headed by the administrative Secretary under <b>item 4(i)<\/b>, reviews audit paras and advises on compliance rather than ordering audits. The FA is responsible for internal audits with the HoAO's assistance under <b>Para 1.2.1<\/b>, but the directing authorities named in the charter are the CAA and the CGA.\"\r\n },\r\n {\r\n  \"id\": 1035,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Consider the following statements regarding internal audit functions in the departmentalised accounting set-up:\\n1. Internal Audit of collections of the National Small Savings Scheme is a function specific to the Ministry of Finance.\\n2. Audit of accredited banks, CPPCs and FPB branches including e-FPBs is conducted in respect of Government transactions in organisations where it has been required.\\n3. The Annual Internal Audit review report is prepared and approved by the Internal Audit Committee.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 1.1, Part I, item 4(v)<\/b>: <i>'conduct Internal Audit of collections of the National Small Savings Scheme. (Specific to M\/o Finance)'<\/i> \u2014 statement 1 is correct. <b>Item 4(iv)<\/b> provides for audit of accredited banks, authorised\/other banks\/CPPCs and FPB branches including e-FPBs <i>'in respect of Government transactions in organisations where it has been required'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Item 4(vi)<\/b> requires the HoAO to <i>'ensure preparation of the Annual Audit plan and the Annual Internal Audit review report'<\/i>, and <b>Part II, D(iv)<\/b> assigns CCAs\/CAs to prepare it. The Committee reviews audit paras; it does not prepare the report.\"\r\n },\r\n {\r\n  \"id\": 1036,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Under the cash management guidelines, for release of funds to which of the following is the Treasury Single Account (TSA) system to be implemented?\",\r\n  \"options\": [\r\n   \"last-level implementing agencies of Central Sector Schemes\",\r\n   \"State Governments under Centrally Sponsored Schemes\",\r\n   \"Autonomous Bodies\",\r\n   \"Central Nodal Agencies\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Autonomous Bodies<\/b><br><br><b>Appendix 1.1, Part I, item 6<\/b> requires the HoAO to coordinate compliance with Cash Management guidelines, including MEP\/QEP limits, <i>'setting up of SNA\/CNA and implementation of TSA system for release of funds to Autonomous bodies'<\/i>.<br><br>SNA\/CNA arrangements are separate routing mechanisms \u2014 Single Nodal Agency accounts for States under CSS and Central Nodal Agency accounts \u2014 whose interest is monitored for remittance to the CFI under <b>item 3(i)(e)<\/b>. Registration of implementing agencies till the last level is a PFMS requirement under Rule 86(2) of GFR (<b>Para 1.4.1<\/b>), not the TSA mechanism.\"\r\n },\r\n {\r\n  \"id\": 1037,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Through which office does the Head of Accounting Organisation monitor and maintain the records of Government Guarantees?\",\r\n  \"options\": [\r\n   \"the Internal Audit Wing\",\r\n   \"the Pay and Accounts Offices\",\r\n   \"the Budget section\",\r\n   \"the Principal Accounts Office\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Principal Accounts Office<\/b><br><br><b>Appendix 1.1, Part I, item 8<\/b> (Monitoring of Assets and Liabilities) requires the HoAO to assist Ministries in maintaining records of Assets and Liabilities <i>'and monitor and maintain records of Government Guarantees through the Principal Accounts Office'<\/i>.<br><br>Guarantee fees also appear under NTR (<b>item 3(i)(d)<\/b>), where the HoAO monitors their repayment, but the records themselves are kept through the Principal Accounts Office, consistent with its Ministry-wide consolidation role under <b>Para 1.2.4<\/b>. PAOs deal with individual transactions, the Budget section with budget formulation (<b>Para 1.3.2<\/b>), and the Internal Audit Wing with audit.\"\r\n },\r\n {\r\n  \"id\": 1038,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"In a Ministry headed by a Pr.CCA, what is the position regarding delegation of any item of the Head of Accounting Organisation's listed responsibilities to CCAs\/CAs?\",\r\n  \"options\": [\r\n   \"subject to prior approval of the CGA\",\r\n   \"within the prerogative of the Pr.CCA\",\r\n   \"subject to approval of the Chief Accounting Authority\",\r\n   \"subject to concurrence of the Financial Adviser\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: within the prerogative of the Pr.CCA<\/b><br><br><b>Note (a) below item 9 of Appendix 1.1, Part I<\/b>: in Ministries headed by Pr.CCAs, <i>'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'<\/i>, subject to established codal provisions.<br><br>No prior approval of the CGA, CAA or FA is prescribed for such internal delegation. The CGA's specific approval is required for different matters \u2014 creation of a PAO (<b>Para 1.2.5.2<\/b>) and additions to the list of CDDOs (<b>Para 1.2.3(a)<\/b>). <b>Note (b)<\/b> separately allows the CAA or CGA to assign additional responsibilities to the HoAO.\"\r\n },\r\n {\r\n  \"id\": 1039,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"In a Ministry where there is no sanctioned post of Dy.CA, who would review a payment sanction of \u20b972 lakh processed through PFMS?\",\r\n  \"options\": [\r\n   \"the Assistant Controller of Accounts\",\r\n   \"the Pay and Accounts Officer\",\r\n   \"the Financial Adviser\",\r\n   \"the respective CA or CCA\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the respective CA or CCA<\/b><br><br><b>Appendix 1.1, Part II, A(iv)<\/b>: CCAs\/CAs review payment sanctions through PFMS as per CGA's monetary limits, and <i>'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'<\/i>. Since \u20b972 lakh exceeds \u20b950 lakh, the CA or CCA reviews it.<br><br><b>Part III, A(ix)<\/b> confirms that where no Dy.CA post exists, review falls to the CAs(independent), CCAs (Independent) or Pr.CCAs. The PAO processes payments, the FA is not assigned sanction review, and the ACA's charter in <b>Part IV<\/b> contains no such function.\"\r\n },\r\n {\r\n  \"id\": 1040,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"To whom is the function of monitoring the timely issue of Inter-Governmental Adjustment Advice (IGAA) and IAAA to RBI by the PAOs assigned?\",\r\n  \"options\": [\r\n   \"the Dy.CA\",\r\n   \"CCAs\/CAs not working as Head of Accounting Organisation\",\r\n   \"the Assistant Controller of Accounts\",\r\n   \"the Principal Accounts Office of the Ministry\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: CCAs\/CAs not working as Head of Accounting Organisation<\/b><br><br><b>Appendix 1.1, Part II, A(ii)<\/b> assigns to CCAs\/CAs working under a Pr.CCA\/CCA the function of <i>'Monitoring timely issue of Inter-Governmental Adjustment Advice (IGAA) and IAAA to RBI by PAOs'<\/i>.<br><br>The Dy.CA's charter (<b>Part III<\/b>) covers classification, LoA settlement, compilation of monthly accounts and scroll reconciliation, but not IGAA monitoring. The ACA functions as Principal Accounts Office after initial PAO posting (<b>Part IV<\/b>). The Principal Accounts Office itself pays loans and grants to States through the RBI (<b>Para 1.2.4(c)<\/b>) \u2014 a related but distinct function from monitoring PAOs' issue of IGAA\/IAAA.\"\r\n },\r\n {\r\n  \"id\": 1041,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Consider the following statements regarding CCAs\/CAs working under a Pr.CCA\/CCA (not as Head of Accounting Organisation):\\n1. They look after legal and RTI matters, Parliament Questions and Official Languages.\\n2. They handle the banking arrangements of the Ministry and reconciliation issues with the banks.\\n3. They monitor the National Pension System with reference to the NSDL monthly report.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 1.1, Part II, B(iii)<\/b>: CCAs\/CAs <i>'Look after the legal and RTI matters, Parliament Questions, Official languages'<\/i> and augmentation of manpower \u2014 statement 1 is correct. <b>Part II, C(i)<\/b>: <i>'Banking arrangements of the Ministry and reconciliation issues with the banks'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 belongs to a different functionary. <b>Part III, A(xi)<\/b> assigns the Dy.CA to <i>'Monitor National Pension System (NPS) with reference to NSDL monthly report'<\/i> and to upload the quarterly NPS report on the NSDL portal on behalf of the FA.\"\r\n },\r\n {\r\n  \"id\": 1042,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"In an accounting formation, who discharges the functions of the Appellate Authority under the RTI Act?\",\r\n  \"options\": [\r\n   \"the Dy.CA\",\r\n   \"the CCA\/CA not working as Head of Accounting Organisation\",\r\n   \"the Assistant Controller of Accounts\",\r\n   \"the Pr.CCA\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Dy.CA<\/b><br><br><b>Appendix 1.1, Part III, E(iv)<\/b> lists among the Dy.CA's administration functions: <i>'Discharge functions of the Appellate Authority under RTI Act.'<\/i><br><br>The tempting distractor is the CCA\/CA not working as HoAO, who under <b>Part II, B(iii)<\/b> looks after <i>'legal and RTI matters'<\/i> generally \u2014 a supervisory responsibility, not the statutory appellate function. The ACA's charter (<b>Part IV<\/b>) covers PFMS, IT initiatives, budget work and Hindi Pakhwara\/Vigilance Awareness Week. The Pr.CCA exercises Head of Department powers and statutory powers as appointing\/disciplinary authority (<b>Part I, item 9<\/b>).\"\r\n },\r\n {\r\n  \"id\": 1043,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"In whose charter does supervision of the implementation of the Bharatkosh Portal in a Ministry's accounting organisation fall?\",\r\n  \"options\": [\r\n   \"the Dy.CA\",\r\n   \"the Assistant Controller of Accounts\",\r\n   \"the CCA\/CA not working as Head of Accounting Organisation\",\r\n   \"the Principal Accounts Office\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Dy.CA<\/b><br><br><b>Appendix 1.1, Part III, A(x)<\/b> lists among the Dy.CA's receipts, payments and accounts functions: <i>'Supervise the implementation of Bharatkosh Portal.'<\/i> This fits the Dy.CA's wider receipts role under <b>A(iv)<\/b>: to <i>'Ensure timely realization of receipts and their correct accounting'<\/i>.<br><br>The ACA handles REAT module work and IT initiatives such as PFMS modules (<b>Part IV<\/b>), but Bharatkosh is not named there. The CCA\/CA not working as HoAO supervises Principal Accounts Office and PAO functioning (<b>Part II, A(i)<\/b>), and the Principal Accounts Office's functions under <b>Para 1.2.4<\/b> centre on consolidation and appropriation accounts.\"\r\n },\r\n {\r\n  \"id\": 1044,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"On whose behalf does the Dy.CA upload the quarterly report of the National Pension System on the NSDL portal?\",\r\n  \"options\": [\r\n   \"the Financial Adviser\",\r\n   \"the Controller General of Accounts\",\r\n   \"the Chief Accounting Authority\",\r\n   \"the Head of Accounting Organisation\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Financial Adviser<\/b><br><br><b>Appendix 1.1, Part III, A(xi)<\/b>: the Dy.CA is to <i>'Monitor National Pension System (NPS) with reference to NSDL monthly report, uploading of quarterly report of NPS on NSDL portal for and on behalf of FA'<\/i>.<br><br>Two periodicities operate here: monitoring is with reference to the <i>monthly<\/i> NSDL report, while the upload is of the <i>quarterly<\/i> report. The Dy.CA generally works under the HoAO and submits monthly accounts certificates to CAs\/CCAs for signature (<b>A(iii)<\/b>), but this particular NPS upload is expressly on behalf of the FA, not the HoAO, CAA or CGA.\"\r\n },\r\n {\r\n  \"id\": 1045,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Match List-I (Function) with List-II (Functionary):\\nList-I\\nA. EAT module monitoring and training of agencies\\nB. REAT module monitoring and training of agencies\\nC. Monitoring outstanding payment to suppliers\/vendors in GeM\\nD. Coordination with the GeM Standing Committee on procurement and related payments\\nList-II\\n1. Dy.CA\\n2. Assistant Controller of Accounts\\n3. Pr.CCA\/CCA\/CA (i\/c) as Head of Accounting Organisation\\n4. CCA\/CA not working as Head of Accounting Organisation\",\r\n  \"options\": [\r\n   \"A-1, B-2, C-3, D-4\",\r\n   \"A-2, B-1, C-4, D-3\",\r\n   \"A-1, B-2, C-4, D-3\",\r\n   \"A-2, B-1, C-3, D-4\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: A-1, B-2, C-4, D-3<\/b><br><br><b>Appendix 1.1, Part III, C(i)<\/b>: the Dy.CA handles <i>'PFMS related work, EAT module monitoring and training of agencies'<\/i> (A-1). <b>Part IV(i)<\/b>: the ACA handles <i>'PFMS related work, Receipt, Expenditure, Advance and Transfer (REAT) module monitoring and training of agencies'<\/i> (B-2).<br><br><b>Part II, A(i)<\/b>: CCAs\/CAs not working as HoAO <i>'shall monitor outstanding payment to suppliers\/vendors in GeM'<\/i> (C-4). <b>Part I, item 1(xvi)<\/b>: the HoAO is to <i>'Coordinate with GeM Standing Committee on matters relating to procurement and the related payments'<\/i> (D-3).\"\r\n },\r\n {\r\n  \"id\": 1046,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"In whose charter does following up with SPMUs for mapping a Ministry's Centrally Sponsored Schemes with State schemes under PFMS-Treasury integration fall?\",\r\n  \"options\": [\r\n   \"the CCA\/CA not working as Head of Accounting Organisation\",\r\n   \"the Assistant Controller of Accounts\",\r\n   \"the PFMS Headquarters\",\r\n   \"the Dy.CA\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Dy.CA<\/b><br><br><b>Appendix 1.1, Part III, C(v)<\/b> requires the Dy.CA to <i>'Ensure and follow up with concerned SPMUs for mapping of their ministries' CSS schemes with state schemes under PFMS-Treasury integration'<\/i>. Under <b>C(iv)<\/b> the Dy.CA also coordinates with Project Offices and SPMUs for rollout of CSS schemes in States, and under <b>C(x)<\/b> may act as ASNO or ACGA, SPMU, PFMS if posted in the State.<br><br>The HoAO's related duty is broader \u2014 ensuring correct mapping of Central Sector and CSS schemes for accurate expenditure reporting (<b>Part I, item 5(vi)<\/b>). PFMS HQ is consulted on issues (<b>Para 1.4.3<\/b>) but is not charged with this follow-up.\"\r\n },\r\n {\r\n  \"id\": 1047,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Consider the following statements regarding the Deputy Controller of Accounts:\\n1. The Dy.CA ensures timely settlement of Letters of Authorisation issued through PFMS.\\n2. The Dy.CA reconciles the reports available in PFMS with the release data available with PAOs on a quarterly basis.\\n3. The Dy.CA signs the monthly accounts certificates before their submission to the CGA.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 only<\/b><br><br><b>Appendix 1.1, Part III, A(ii)<\/b>: <i>'Ensure timely settlement of Letter of Authorisation (LoA) issued through PFMS.'<\/i> Statement 1 is correct.<br><br>Statement 2 alters the periodicity: <b>C(iii)<\/b> requires the Dy.CA to <i>'Reconcile the reports available in PFMS with the release data available with PAOs, on monthly basis.'<\/i> Statement 3 misplaces the signature: under <b>A(iii)<\/b> the Dy.CA ensures compilation and consolidation of monthly accounts and <i>'all monthly accounts certificates for submission to CAs\/CCAs for signature'<\/i>. The Dy.CA prepares; the CA\/CCA signs.\"\r\n },\r\n {\r\n  \"id\": 1048,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"All of the following are budget-related functions of the Dy.CA EXCEPT:\",\r\n  \"options\": [\r\n   \"assisting the Pr.CCA\/CCA\/CA (i\/c) in allocation of budget to PAOs\",\r\n   \"furnishing budget estimates for interest on Public Account deposits\",\r\n   \"assisting in preparation of the Receipts budget and the report on dividend\",\r\n   \"reviewing prompt and accurate collection of user charges, rent, licence fees and royalties\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: furnishing budget estimates for interest on Public Account deposits<\/b><br><br><b>Appendix 1.1, Part III, B<\/b> lists the Dy.CA's budget functions: (i) <i>'Assist Pr.CCA\/CCA\/CA(i\/c) in allocation of budget to PAOs'<\/i>; (ii) periodic reviews including prompt and accurate collection of <i>'user charges, rent, licence fees, royalties, profit share and dividends'<\/i>; (iii) assisting in budget-related reports <i>'including Receipts budget, report on dividend, FRBM statements'<\/i>.<br><br>Furnishing budget estimates for interest on Provident Fund balances and on various deposits in the Public Account is a function of the HoAO under <b>Part I, item 2(v)<\/b>, not a Dy.CA charter item.\"\r\n },\r\n {\r\n  \"id\": 1049,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Consider the following statements regarding Assistant Controllers of Accounts (ACAs):\\n1. During exposure to the Principal Accounts Office, an ACA may hold Head of Office charge in the absence of the DCA.\\n2. An ACA should be made functional in-charge of the Internal Audit Wing during this period.\\n3. Independent charge assignments in encadred posts in Finance\/Accounts Divisions of Autonomous\/Public Sector bodies should be assumed by ACAs and DCAs.\\n4. ACAs organise Hindi Pakhwara and Vigilance Awareness Week in the office of the Head of Accounting Organisation.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2, 3 and 4\",\r\n   \"1, 2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3 only<\/b><br><br><b>Appendix 1.1, Part IV<\/b>: exposure to the Principal Accounts Office includes <i>'Head of Office charge (in the absence of next higher-level officer i.e. DCA)'<\/i>, and ACAs <i>'should be made functional in-charge of the Internal Audit Wing'<\/i> \u2014 statements 1 and 2 are correct. <b>Item (iv)<\/b>: independent charge in encadred posts <i>'should be assumed by ACAs (and DCAs)'<\/i> \u2014 statement 3 is correct.<br><br>Statement 4 misplaces the venue. <b>Item (v)<\/b> reads: <i>'Organize Hindi Pakhwara and Vigilance Awareness Week in Principal Accounts Office.'<\/i> The Dy.CA's separate PR and event management role under <b>Part III, F<\/b> is in the Pr.CCA\/CCA\/CA offices.\"\r\n },\r\n {\r\n  \"id\": 1050,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Arrange the following officers of a departmentalised accounting organisation in descending order of hierarchy:\\n1. Deputy Controller of Accounts\\n2. Chief Controller of Accounts\\n3. Assistant Controller of Accounts\\n4. Controller of Accounts\",\r\n  \"options\": [\r\n   \"2-4-1-3\",\r\n   \"4-2-1-3\",\r\n   \"2-4-3-1\",\r\n   \"2-1-4-3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 2-4-1-3<\/b><br><br>The charter consistently lists these officers in order of seniority. <b>Appendix 1.1, Part II<\/b> states that the HoAO discharges functions <i>'through and with the assistance of the CCAs\/CAs\/Dy.CAs\/ACAs and PAOs'<\/i>. <b>Part IV<\/b> confirms the relative position of the ACA by referring to the DCA as the <i>'next higher-level officer'<\/i> for Head of Office charge.<br><br>The CCA therefore precedes the CA (<b>Part II<\/b> title: CCA\/CA), followed by the Dy.CA and then the ACA. The Pr.CCA, not listed here, heads the organisation where such a post exists, with the <i>'prerogative'<\/i> to delegate to CCAs\/CAs (<b>Note (a) to Part I<\/b>).\"\r\n },\r\n {\r\n  \"id\": 1051,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Arrange the following in the correct sequence in which the Annual Appropriation Accounts of a Ministry reach the CGA:\\n1. Submission to the CGA\\n2. Signature by the Chief Accounting Authority\/Secretary\\n3. Preparation of Annual Appropriation Accounts relating to the Detailed Demands for Grants\\n4. Getting the accounts audited\",\r\n  \"options\": [\r\n   \"3-2-1-4\",\r\n   \"3-2-4-1\",\r\n   \"3-4-2-1\",\r\n   \"3-4-1-2\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 3-4-2-1<\/b><br><br><b>Para 1.2.3(c)<\/b> describes the HoAO's function as <i>'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'<\/i>.<br><br><b>Appendix 1.1, Part I, item 1(ix)<\/b> settles the position of the signature: what goes to O\/o CGA is the <i>'Audited Annual Appropriation Accounts duly signed by Chief Accounting Authority'<\/i>. The accounts are audited first, then signed by the CAA, then submitted. Submission before signature, or signature before audit, is inconsistent with this wording.\"\r\n },\r\n {\r\n  \"id\": 1052,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"By whom is the Charter outlining the detailed responsibilities and functions of the Financial Advisers of Ministries issued?\",\r\n  \"options\": [\r\n   \"the Department of Expenditure, Ministry of Finance\",\r\n   \"the Office of the Controller General of Accounts\",\r\n   \"the Comptroller and Auditor General of India\",\r\n   \"the Budget Division, Ministry of Finance\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Department of Expenditure, Ministry of Finance<\/b><br><br><b>Para 1.2.1<\/b>: <i>'The detailed responsibilities and functions of the FAs are outlined in the Charter for FAs issued by the Department of Expenditure, Ministry of Finance.'<\/i> <b>Para 1.3.2<\/b> refers to the revised Charter issued by the Department of Expenditure on 13.6.2023, whose paras 43 and 44 entrust budget work and PFMS nodal responsibility to the HoAO.<br><br>The CGA issues the charter for Pr.CCAs\/CCAs\/CAs and directions on accounting matters (<b>Para 1.1.6<\/b>), not the FA Charter. The Budget Division receives BE\/RE from the FA, and the C&AG has no role in defining FA functions.\"\r\n },\r\n {\r\n  \"id\": 1053,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Who exercises the powers of the Head of the Department for the Accounting Organisation in the discharge of administration and establishment related functions?\",\r\n  \"options\": [\r\n   \"the Pr.CCA\/CCA\/CA (i\/c) as Head of Accounting Organisation\",\r\n   \"the CCA\/CA not working as Head of Accounting Organisation\",\r\n   \"the Dy.CA in charge of Administration\",\r\n   \"the Chief Accounting Authority of the Ministry\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Pr.CCA\/CCA\/CA (i\/c) as Head of Accounting Organisation<\/b><br><br><b>Appendix 1.1, Part I, item 9(i)<\/b> requires the HoAO to <i>'Exercise the powers of the Head of the Department for the Accounting Organisation in the discharge of the Administration and Establishment related functions'<\/i>, and under <b>item 9(ii)<\/b> to act as appointing\/disciplinary authority under authorised statutory powers.<br><br>The CCA\/CA not working as HoAO only exercises <i>'the delegated powers of Head of the Department'<\/i> (<b>Part II, B(ii)<\/b>) \u2014 the operative distinction is 'delegated'. The Dy.CA assists in administration, legal and disciplinary matters (<b>Part III, E(i)<\/b>). The CAA is the Secretary of the Ministry, not the HoD of the accounting organisation.\"\r\n },\r\n {\r\n  \"id\": 1054,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Consider the following statements regarding the Chief Controller (Pensions), CPAO:\\n1. The office oversees disbursement of pension to retired Judges of High Courts and Supreme Court.\\n2. The office oversees family pension to the families of Central Government employees who are covered by NPS.\\n3. The Chief Controller (Pensions) functions in the office of the CCA, Finance.\\nWhich of the statements given above is\/are NOT correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 3 only<\/b><br><br><b>Appendix 1.1, Part I, item 1(xx)<\/b>: the <i>'Chief Controller (Pensions), CPAO, O\/o CGA'<\/i> oversees disbursement and accounting of pension and family pension through authorised Banks, including for <i>'retired Judges of High Courts and Supreme Courts'<\/i> and <i>'Family Pension to the families of the Central Government employees who are covered by NPS'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is not correct: CPAO sits in the Office of the CGA. The CCA, Finance is a separate HoAO responsible for Internal Debt Accounting (<b>item 1(xix)<\/b>) and GIS non-tax revenue estimates (<b>item 3(ii)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 1055,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"In which document are the Monthly and Quarterly Expenditure Plan ceilings, against which a Ministry's monthly cash flows are monitored, given?\",\r\n  \"options\": [\r\n   \"the Outcome Budget\/OOMF framework\",\r\n   \"the Detailed Demands for Grants\",\r\n   \"the Appropriation Accounts\",\r\n   \"the Accounts at a Glance\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the Detailed Demands for Grants<\/b><br><br><b>Appendix 1.1, Part II, A(iii)<\/b> assigns CCAs\/CAs the monitoring of monthly cash flows, which <i>'includes monitoring of expenditure against MEP\/QEP ceiling given in DDG'<\/i>. Under <b>Para 1.4.1<\/b> (Rule 86(4) of GFR), the approved DDG must be uploaded on PFMS at the start of each financial year.<br><br>The Outcome Budget\/OOMF concerns outputs and outcomes (<b>Part I, item 2(iii)<\/b>). The Appropriation Accounts are prepared after the year closes (<b>Para 1.2.3(c)<\/b>), and 'Accounts at a Glance' is an annual analytical publication (<b>Part I, item 1(x)<\/b>). None of these carries the MEP\/QEP ceilings.\"\r\n },\r\n {\r\n  \"id\": 1056,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"Through and with the assistance of whom does the Chief Accounting Authority of a Ministry discharge its accounting functions?\",\r\n  \"options\": [\r\n   \"the Financial Adviser and the Head of Accounting Organisation\",\r\n   \"the CGA and the Financial Adviser\",\r\n   \"the Head of Accounting Organisation and the Principal Accounts Office\",\r\n   \"the Budget Division and the Financial Adviser\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Financial Adviser and the Head of Accounting Organisation<\/b><br><br><b>Para 1.2.1<\/b>: the Secretary of each Ministry is the CAA in terms of Rule 70 of GFR, 2017, and <i>'The CAAs discharge these functions through and with the assistance of the FA and Head of Accounting Organization'<\/i>, i.e. the Pr.CCA\/CCA\/CA(i\/c).<br><br>The CGA directs and supervises the accounting organisation (<b>Appendix 1.1, Part I, item 1<\/b>) but is not the CAA's instrument within the Ministry. The Principal Accounts Office works under the HoAO (<b>Para 1.2.4<\/b>) and is one level removed. The Budget Division is the recipient of the Ministry's estimates, not an assisting authority.\"\r\n },\r\n {\r\n  \"id\": 1057,\r\n  \"chapter\": \"Ch 1: BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM\",\r\n  \"question\": \"All of the following are responsibilities of the Pr.CCA\/CCA\/CA (i\/c) relating to PFMS and IT projects EXCEPT:\",\r\n  \"options\": [\r\n   \"monitoring timely weeding out of dormant registration of agencies\",\r\n   \"developing the API that interfaces DBT data with the Bharat DBT portal\",\r\n   \"monitoring implementation of security guidelines relating to access control protocols\",\r\n   \"ensuring correct mapping of Central Sector and Centrally Sponsored Schemes\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: developing the API that interfaces DBT data with the Bharat DBT portal<\/b><br><br><b>Appendix 1.1, Part I, item 5<\/b> lists the HoAO's PFMS and IT duties, including: <i>'Monitor the implementation of security guidelines relating to access control protocols'<\/i> (v); <i>'Ensure correct mapping of the Central Sector and Centrally Sponsored Schemes for accurate expenditure reporting'<\/i> (vi); and <i>'Monitor timely weeding out of dormant registration of Agencies etc.'<\/i> (ix).<br><br>Developing the API for the Bharat DBT portal is not an HoAO function. Under <b>Para 1.4.6<\/b>, it is PFMS that has developed the web service and <i>'An API (Application Programming Interface) has been developed'<\/i> to interface State\/UT DBT data with the DBT Mission's portal.\"\r\n },\r\n {\r\n  \"id\": 2001,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding pre-check of bills in a Pay and Accounts Office:\\n1. Pre-check is a pre-audit wherein individual transactions are examined for propriety and accuracy before payment is authorized.\\n2. Pre-check is the final stage of processing of a bill, after which the funds move out of the Government Account.\\n3. Pre-check is to be exercised in consonance with the proposal of the sanctioning authority.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.1.3<\/b> defines the function: <i>'Pre-check function is a pre-audit wherein individual transactions are examined for propriety and accuracy before payment is authorized.'<\/i> Statement 1 is correct. <b>Para 2.1.4<\/b> describes it as <i>'the final stage of processing of a bill for payment after which the funds move out of the Government Account'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 inverts the requirement. The same paragraph says pre-check must be done <i>'with adequate due diligence, and independent of the proposal of sanctioning authority'<\/i>. The PAO's scrutiny is an independent check, not an endorsement of the sanctioning authority's proposal.\"\r\n },\r\n {\r\n  \"id\": 2002,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following in relation to expenditure from the Consolidated Fund of India:\\n1. Provision of funds authorised by the competent authority fixing the limits within which expenditure can be incurred\\n2. Conformity of the expenditure with the relevant Act\/Law\/Rule and with the financial rules and regulations\\n3. Existence of a sanction, either special or general, accorded by the competent authority\\n4. Concurrence of the Integrated Finance Division in every case of expenditure\\nWhich of the above are essential conditions which the PAO is required to see are fulfilled?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2, 3 and 4\",\r\n   \"1, 2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3 only<\/b><br><br><b>Para 2.1.5<\/b> requires the PAO to see that expenditure from the CFI is governed by three essential conditions: <i>'that there is provision of funds authorised by the competent authority fixing the limits within which expenditure can be incurred'<\/i>; that the expenditure conforms to the relevant Act\/Law\/Rule and financial rules; and <i>'that there exists sanction, either special or general, accorded by the competent authority authorising expenditure'<\/i>.<br><br>IFD concurrence is not among them. <b>Para 2.1.2<\/b> refers to IFD only in requiring sanctions to quote the Inter Departmental Note number <i>'wherever necessary'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2003,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Sanctions and orders to be acted upon by the Pay and Accounts Officer are required to indicate all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"the head of account under which the payment is to be classified\",\r\n   \"the balance of budget allotment available under the object head\",\r\n   \"reference to the IDN number under which IFD sanction was taken, wherever necessary\",\r\n   \"the amount and the beneficiary details\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the balance of budget allotment available under the object head<\/b><br><br><b>Para 2.1.2<\/b> requires copies of sanctions to be addressed or endorsed to the PAO <i>'indicating, inter-alia, the head of account under which the payment is to be classified including amount and beneficiary details'<\/i> and, wherever necessary, <i>'quoting reference to the Inter Departmental Note No. under which sanction of the IFD was taken'<\/i>.<br><br>The available budget balance is not a content requirement of the sanction. Under <b>Para 2.6.7<\/b>, available budget under each object head <i>'would be shown in PFMS'<\/i> to the PAO at the time of pre-check; in PAOs outside PFMS it is watched through the DDO-wise Bill Passing-cum-Expenditure Control Register.\"\r\n },\r\n {\r\n  \"id\": 2004,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Arrange the following stages of the payment process in PFMS in the correct sequence:\\n1. DDO processes the sanction to generate a bill and sends it to PAO\\n2. Programme Division generates the sanction in the system\\n3. PAO checks the sanction and bill and sends a payment advice to the bank\\n4. Scroll from the bank is taken into the system by PAO to complete accounting\",\r\n  \"options\": [\r\n   \"1-2-3-4\",\r\n   \"2-1-3-4\",\r\n   \"2-3-1-4\",\r\n   \"2-1-4-3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 2-1-3-4<\/b><br><br><b>Para 2.2.1<\/b>: <i>'The payment process in PFMS starts at Program Division level with the generation of sanction in the system.'<\/i> The DDO then <i>'receives sanction and processes it to generate a bill in the system and sends it to PAO'<\/i>. The PAO checks the sanction and bill and sends it to the bank with a payment advice. Finally, the bank pays the beneficiaries and <i>'a scroll is sent to PAO who takes it into the system to complete the accounting process'<\/i>.<br><br>The sequence is therefore PD sanction, DDO bill, PAO check and payment advice, and bank scroll. The accounting is completed only after the scroll is taken in.\"\r\n },\r\n {\r\n  \"id\": 2005,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding user management in PFMS:\\n1. The Principal Accounts Office registers on the PFMS portal for approval by the PFMS Headquarters.\\n2. Registration of PAO, AAO and Dealing Hand users is processed by the Principal Accounts Office.\\n3. DDO and Programme Division users are created and approved by the Principal Accounts Office.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.2.2<\/b>: <i>'Principal Accounts Office shall register on PFMS portal for approval by PFMS Headquarters.'<\/i> It <i>'is also responsible to process the registration of PAO, Assistant Accounts Officer (AAO) and Dealing Hand (DH) users'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. For DDO and PD users, the same paragraph provides that user creation and approval <i>'would also be done by next 2-level hierarchy in PFMS'<\/i> as prescribed by the PFMS Division. The Principal Accounts Office's role is confined to the accounting-side users, while it coordinates with PAOs and facilitates payments\/receipts and compilation.\"\r\n },\r\n {\r\n  \"id\": 2006,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding management of PFMS users:\\n1. The list of sanction module users, from Programme Division and DDO up to Pr.Accounts Office and CCA, is to be verified and updated on a regular basis.\\n2. A user found to be no longer in position is to be deactivated at the time of the next periodic review.\\n3. On relieving of a Group 'A' or 'B' officer who is a PFMS user, the same user Id and digital signature may be carried forward to the new incumbent.\\n4. Deactivation of the user Id and digital signature of a relieved Group 'A' or 'B' officer is a condition to be enforced while giving the NOC\/LPC.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 4 only\",\r\n   \"1 and 4 only\",\r\n   \"1, 3 and 4 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 4 only<\/b><br><br><b>Para 2.2.3<\/b>: the list of GoI sanction module users, i.e. PD, DDO, DH, AAO, PAO, Pr.Accounts Office and CCA, <i>'may be verified and updated on regular basis'<\/i> \u2014 statement 1 is correct. <b>Note 1<\/b>: deactivation of a relieved officer's DSC and user Id <i>'should be one condition to be enforced while giving No objection certificate\/LPC'<\/i> \u2014 statement 4 is correct.<br><br>Statement 2 dilutes the timing: a user no longer in position <i>'should be deactivated immediately'<\/i>, not at the next review. Statement 3 is wrong: <i>'Fresh user Id and digital signature should be provided to the new incumbent.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 2007,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding budget entry in PFMS:\\n1. Head-wise budget in accordance with the DDG is entered in PFMS by the Dealing Hand user of the Pay and Accounts Office.\\n2. The budget entry is tallied with the Demands for Grants by the Principal Accounts Office at the close of the financial year.\\n3. DDO-wise budget allocation entered by the DH is checked and approved by the Pay and Accounts Officer.\\n4. Re-appropriation orders and supplementary budgets are got entered into the system by the Principal Accounts Office.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 3 and 4 only\",\r\n   \"3 and 4 only\",\r\n   \"2, 3 and 4 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 3 and 4 only<\/b><br><br><b>Para 2.2.4<\/b>: <i>'DDO wise budget allocation will be entered by DH and then it will be checked and approved by the Pay and Accounts Officer'<\/i> \u2014 statement 3 is correct. The Principal Accounts Office <i>'supplementary budgets entered into the system'<\/i> \u2014 statement 4 is correct.<br><br>Statement 1 names the wrong office: the head-wise budget entry is by the <i>'DH user in Principal Accounts Office'<\/i>. Statement 2 alters the timing: the Pr.AO tallies budget entry with Demands for Grants <i>'at the time of commencement of a Financial Year'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2008,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"All of the following are responsibilities of the Principal Accounts Office in PFMS EXCEPT:\",\r\n  \"options\": [\r\n   \"functional head mapping (all 15 digits) of the budgets of DDOs\",\r\n   \"approval of Digital Signatory Certificates enrolled by Pay and Accounts Officers\",\r\n   \"mapping of Minor Heads under Major Head 8454 for the TSA system\",\r\n   \"account head mapping of Schemes\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: functional head mapping (all 15 digits) of the budgets of DDOs<\/b><br><br><b>Para 2.2.4<\/b>: the Principal Accounts Office <i>'will ensure the account head mapping of Schemes and manage master module for approval of Digital Signatory Certificates (DSC) enrolled by the concerned Pay and Accounts Officer'<\/i>. <b>Para 2.2.5<\/b>: for the TSA system, mapping of Minor Heads under 'Major Head-8454-Funds under TSA System' <i>'will be done by the Principal Accounts Office'<\/i>.<br><br>Functional head mapping at DDO level is not a Pr.AO duty. The same Para 2.2.4 says <i>'PAO shall however be responsible to complete the functional head mapping (all 15 digits) of the budgets of their DDOs'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2009,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding receipt of physical bills in a Pay and Accounts Office:\\n1. The Dealing Hand notes the token number on the ink-signed bill as well as in the Bill Diary.\\n2. A certificate that ink-signed bills received in a day have been receipted and tokens generated the same day is put up to the AAO daily.\\n3. On the 20th of each month, the Pay and Accounts Officer undertakes a detailed verification of bills and reports the results to the CCA.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.2.7<\/b>: <i>'Dealing Hand has to note the token number on the ink-signed bill as well as in Bill Diary (CAM 4).'<\/i> Statement 1 is correct. It must be verified that ink-signed bills received in a day are receipted and tokens generated the same day, and <i>'A certificate of such verification should be recorded and put up to the AAO in the Bill Diary, on a daily basis.'<\/i> Statement 2 is correct.<br><br>Statement 3 shifts both functionaries. The provision reads: <i>'On the 20th of each month, the AAO should undertake a detailed verification of bills and report the results to the Pay and Accounts Officer.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 2010,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In the case of an e-bill, how is the token number generated in the Pay and Accounts Office?\",\r\n  \"options\": [\r\n   \"by the Bill Distributor at the time of assigning the bill\",\r\n   \"by the Dealing Hand on receipt of the bill in his login\",\r\n   \"automatically by the system upon digital signing of the e-bill by the DDO\",\r\n   \"by the Counter Clerk after entry in the Bill Diary\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: automatically by the system upon digital signing of the e-bill by the DDO<\/b><br><br><b>Note below Para 2.2.7<\/b>: <i>'In case of e-bill, the token number will be auto-generated by the system upon digital signing of e-bill by the DDO.'<\/i> <b>Para 2.3.7(i)<\/b> confirms that token generation for bills received from the DDO <i>'will be auto generated in e-bill system'<\/i>.<br><br>The other options describe the physical-bill route or later steps. For ink-signed bills, the Counter Clerk distributes bills after Bill Diary entries and the DH notes the token (<b>Para 2.2.7<\/b>); in general the token is generated when the bill is received at DH level (<b>Para 2.2.6<\/b>). The Bill Distributor only distributes e-bills to Dealing Hands after tokens exist.\"\r\n },\r\n {\r\n  \"id\": 2011,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In the three-level processing of a bill in the Pay and Accounts Office, who alone can make the final return of the bill to the DDO?\",\r\n  \"options\": [\r\n   \"the Bill Distributor\",\r\n   \"the Assistant Accounts Officer\",\r\n   \"the Dealing Hand with the approval of the PAO\",\r\n   \"the Pay and Accounts Officer\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Pay and Accounts Officer<\/b><br><br><b>Para 2.2.8<\/b>: <i>'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.'<\/i> The DDO must then resubmit after addressing those observations.<br><br>The DH processes and passes the bill to the AAO, either for payment or for return <i>'after obtaining the approval of PAO'<\/i> \u2014 but that is a recommendation within the chain. The AAO <i>'can either pass or recommend to return the bill'<\/i>. The Bill Distributor only assigns e-bills with a pull-back feature for FIFO (<b>Para 2.3.3(iv)(a)<\/b>). Only the PAO actually returns the bill.\"\r\n },\r\n {\r\n  \"id\": 2012,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"An e-payment of \u20b912 lakh is to be made from a Pay and Accounts Office. What signature requirement applies to the payment?\",\r\n  \"options\": [\r\n   \"the digital signature of the PAO alone, after scrutiny by the AAO\",\r\n   \"two digital signatures, the second by an officer nominated by the HoAO\",\r\n   \"two digital signatures, the second by an officer nominated by the CGA\",\r\n   \"the PAO's digital signature after review of the sanction by the Dy.CA\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: two digital signatures, the second by an officer nominated by the HoAO<\/b><br><br><b>Note below Para 2.2.9<\/b>: <i>'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.'<\/i> For this, <i>'the Head of the accounting organisation shall nominate another gazetted officer \/senior most non-gazetted officer, as second signatory'<\/i>. Since \u20b912 lakh exceeds \u20b910 lakh, double signature is mandatory.<br><br>The CGA does not nominate the second signatory. Review of sanctions by the Dy.CA applies to sanctions above \u20b950 lakh under <b>Para 2.9.9<\/b>; it neither applies to this amount nor substitutes for the second signature.\"\r\n },\r\n {\r\n  \"id\": 2013,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"For cheques drawn or electronic payments of \u20b910 lakh and above in a Pay and Accounts Office, who may act as the second signatory?\",\r\n  \"options\": [\r\n   \"the Dy.CA of the Ministry, as nominated by the Financial Adviser\",\r\n   \"only a gazetted officer nominated by the Controller General of Accounts\",\r\n   \"the Assistant Accounts Officer who scrutinised the bill, nominated by the PAO\",\r\n   \"another gazetted officer or the senior most non-gazetted officer nominated by the HoAO\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: another gazetted officer or the senior most non-gazetted officer nominated by the HoAO<\/b><br><br><b>Note below Para 2.2.9<\/b>: for payments of \u20b910 lakh and above, <i>'the Head of the accounting organisation shall nominate another gazetted officer \/senior most non-gazetted officer, as second signatory'<\/i>. Para 2.2.9 itself adds that where double signatories are required, <i>'the authorized AAO will also put in his digital signature'<\/i> before the batch file goes to the bank.<br><br>The nominating authority is the HoAO, not the CGA, the PAO or the FA. The choice is not confined to gazetted officers \u2014 the senior most non-gazetted officer is expressly eligible. <b>Para 2.4.5<\/b> refers to this person as the <i>'second officer authorised to sign the cheque'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2014,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding NIL bills in PFMS:\\n1. The voucher number for a NIL bill is generated after the bill is passed by the Pay and Accounts Officer.\\n2. The system allows multiple account heads with different Grants and\/or different functional heads in a NIL bill.\\n3. A vendor has to be selected while creating the sanction for a NIL bill.\\n4. A NIL bill can be processed for adjustment of an advance.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2, 3 and 4\",\r\n   \"1, 2 and 4 only\",\r\n   \"1 and 4 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 4 only<\/b><br><br><b>Para 2.2.11<\/b>: <i>'Voucher number in case of NIL bill will be generated after passing of the bill by Pay and Accounts Officer.'<\/i> The system <i>'will allow to enter multiple account heads with different Grants and\/or different functional heads'<\/i>. The three types of NIL bill include <i>'Nil Bill for adjustment of advance'<\/i>, besides NPS and one debit\/multiple credit heads. Statements 1, 2 and 4 are correct.<br><br>Statement 3 is wrong. Since the net payable is nil, <i>'no vendor will be available for selection with creation of sanction'<\/i>. No further action is required after passing at the three levels.\"\r\n },\r\n {\r\n  \"id\": 2015,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding the e-bill system in PFMS:\\n1. Payment, accounting and reconciliation procedures remain unchanged, except that they are done on the basis of electronic records.\\n2. The electronic documents are retained in PFMS with access to the PAO in digital form for post check and audit.\\n3. The Bill Distributor is a new role in the PAO with a pull back feature for enforcement of FIFO logic.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 2.3.1<\/b>: <i>'There is no change in the payment, accounting and reconciliation procedures except that these would be done on the basis of electronic records'<\/i> made available with e-claim and e-bill. <b>Para 2.3.2<\/b>: electronic documents <i>'will be retained in PFMS with an access to the PAO in digital form, for the purpose of post check and audit'<\/i>.<br><br><b>Para 2.3.3(iv)(a)<\/b> describes the Bill Distributor as an authorised official in the PAO and <i>'a new role for assignment\/reassignment of bills with pull back feature for enforcement of FIFO logic in PAO'<\/i>. The system works on workflow basis without physical movement of documents.\"\r\n },\r\n {\r\n  \"id\": 2016,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In the e-bill system, in which office is the Sanction Maker user for claims under a scheme the authorised user?\",\r\n  \"options\": [\r\n   \"the Head of Division\",\r\n   \"the Head of Office\",\r\n   \"the office of the DDO\",\r\n   \"the Pay and Accounts Office\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Head of Division<\/b><br><br><b>Para 2.3.3(ii)(a)<\/b> describes the Sanction Maker user as the <i>'authorised user in the Head of Office for establishment related claims or in Head of Division in case of a scheme'<\/i>. The distinction turns on the nature of the claim: establishment claims go through the Head of Office, scheme claims through the Head of Division.<br><br>The Sanction Checker is likewise the authorised user in the Head of Office or Head of Division who conveys the competent authority's sanction (<b>Para 2.3.3(ii)(b)<\/b>). The DDO prefers the bill to the PAO or CDDO, and PAO users (Bill Distributor, DH, AAO, PAO) handle pre-check and payment \u2014 neither prepares the sanction.\"\r\n },\r\n {\r\n  \"id\": 2017,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"If a claimant is not registered in PFMS, who prepares the e-claim?\",\r\n  \"options\": [\r\n   \"the Bill Distributor in the PAO\",\r\n   \"the DDO\",\r\n   \"the Sanction Checker user\",\r\n   \"the Sanction Maker user\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Sanction Maker user<\/b><br><br><b>Para 2.3.4(iv)<\/b>: <i>'If the claimant is not registered in PFMS, the authorised Sanction Maker user in PFMS shall prepare e-claim.'<\/i> He\/she prepares it on receipt of the physical claim with supporting documents, scans and uploads the originals, and then digitally signs the uploaded documents to generate the e-claim.<br><br>The Sanction Checker approves sanctions prepared by the Sanction Maker (<b>Para 2.3.3(ii)(b)<\/b>). The DDO generates the e-bill only after the e-sanction is approved (<b>Para 2.3.6(i)<\/b>). The Bill Distributor operates inside the PAO, assigning bills already received. None of them prepares the e-claim for an unregistered claimant.\"\r\n },\r\n {\r\n  \"id\": 2018,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding uploading of documents with an e-claim:\\n1. Invoices\/payment sub-vouchers shall not be uploaded without bearing the relevant Serial Number, Date and Signature of the Issuing Authority.\\n2. A cutting on an invoice can be accepted with the e-claim if duly attested before scanning and uploading.\\n3. The e-claim reference number selected gets imprinted on each and every page of the uploaded documents.\\n4. The claimant can presently upload PDFs of maximum 10 MB size, as 5 PDFs of 2 MB each.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3 only\",\r\n   \"1, 2 and 4 only\",\r\n   \"1, 3 and 4 only\",\r\n   \"1, 2, 3 and 4\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2, 3 and 4<\/b><br><br>All four are correct. <b>Para 2.3.4(v)<\/b> bars uploading invoices\/sub-vouchers <i>'without bearing relevant Serial Number, Date and Signature of the Issuing Authority'<\/i>. <b>Item (vi)<\/b> says no cutting shall be accepted <i>'without the same being duly attested before scanning and uploading'<\/i> \u2014 so an attested cutting is acceptable.<br><br><b>Item (vii)<\/b>: during creation of the claim, <i>'the selected CRN shall get imprinted on each and every page of the uploaded documents'<\/i>. <b>Item (xi)<\/b>: the claimant <i>'can upload PDF of max up to 10 MB size (5 PDF, 2MB size each)'<\/i>. The CRN is unique and travels across the complete cycle of the e-bill.\"\r\n },\r\n {\r\n  \"id\": 2019,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following e-claims submitted through PFMS:\\n1. A supplier's e-claim of \u20b995,000 submitted with electronic signature (e-sign)\\n2. A supplier's e-claim of \u20b91,20,000 submitted with electronic signature (e-sign)\\n3. A Government servant's e-claim of \u20b91,80,000 submitted with e-sign\\n4. A supplier's e-claim of \u20b960,000 submitted without a system generated invoice\\nWhich of the above are in order as regards signature and invoice requirements?\",\r\n  \"options\": [\r\n   \"1, 2, 3 and 4\",\r\n   \"1 and 3 only\",\r\n   \"1, 3 and 4 only\",\r\n   \"1 and 4 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 3 and 4 only<\/b><br><br><b>Para 2.3.4(viii)<\/b>: vendors may submit e-claims with electronic signature, but <i>'all e-claims exceeding \u20b9100000\/- shall be digitally signed'<\/i>. Claim 1 (\u20b995,000) is in order; claim 2 (\u20b91,20,000) needed a digital signature and is not. For Government servants, e-sign is an option <i>'irrespective of the amount of the claim'<\/i>, so claim 3 is in order.<br><br>Claim 4 is also in order: under <b>item (ix)<\/b>, for transactions of \u20b950,000 and above, suppliers are only <i>'encouraged to use system generated invoices'<\/i> \u2014 it is not mandatory.\"\r\n },\r\n {\r\n  \"id\": 2020,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding authentication of e-claims:\\n1. For vendors, the threshold above which e-claims must be digitally signed was enhanced from \u20b910,000 to \u20b91 lakh.\\n2. Use of system generated invoices is mandatory for vendor e-claims of \u20b950,000 and above.\\n3. Where the Sanction Maker prepares an e-claim for an unregistered claimant, he\/she digitally signs the uploaded documents and generates the e-claim.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 2.3.4(viii)<\/b> records that <i>'The amount of \u20b910000 was enhanced to \u20b91 lakh vide Correction Slip No.1 dated 2.1.2024'<\/i> to the Subsidiary Instructions \u2014 statement 1 is correct. <b>Item (iv)<\/b>: where the claimant is not registered, the Sanction Maker scans and uploads originals and <i>'shall then digitally sign the uploaded documents and generate the e-claim'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 converts encouragement into mandate. <b>Item (ix)<\/b> says that for high value transactions (say \u20b950,000 and above), vendors\/suppliers <i>'are encouraged to use system generated invoices'<\/i>. Non-use does not make the e-claim defective.\"\r\n },\r\n {\r\n  \"id\": 2021,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding e-claims:\\n1. The e-mail sent by PFMS to the claimant about full and final settlement is triggered on generation of the payment advice by the PAO.\\n2. In e-claims relating to continuous measurement for Works, the claimant is permitted to retain the related original supporting documents.\\n3. The claimant gives an undertaking through the system that original documents will not be used more than once.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 2.3.4(xiv)<\/b>: where the e-claim pertains to continuous measurement relating to Works, <i>'the claimant will be permitted to retain the related original supporting documents'<\/i> of materials purchased, labour contracted etc. Statement 2 is correct. <b>Item (x)<\/b>: an undertaking is given <i>'that the claimant will not use original documents more than once'<\/i> \u2014 statement 3 is correct.<br><br>Statement 1 mistimes the trigger. Under <b>item (xiii)<\/b>, PFMS sends the e-mail <i>'on receipt of e-scroll from banks'<\/i>, informing the status as Success\/Failed\/Failed after success, and this <i>'shall be treated as an evidence of the status of payment'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2022,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"While scrutinising an e-claim, the Sanction Maker notices overwriting of figures in the supporting documents. What should be done with the e-claim?\",\r\n  \"options\": [\r\n   \"returned to the claimant\",\r\n   \"forwarded to the Sanction Checker with remarks\",\r\n   \"processed for the admissible amount, disallowing the rest\",\r\n   \"returned to the DDO with a Bill Return Memo\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: returned to the claimant<\/b><br><br><b>Para 2.3.5(ii)<\/b>: <i>'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.'<\/i><br><br>The other options belong to later stages. Passing the admissible amount while disallowing the rest is the PAO's course for <i>minor omissions<\/i> in a bill under <b>Para 2.5.2<\/b>. The Bill Return Memo is used by the PAO when returning a bill to the DDO (<b>Para 2.5.1<\/b>). The Sanction Checker only approves an e-sanction once prepared; a defective e-claim does not reach that stage.\"\r\n },\r\n {\r\n  \"id\": 2023,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding generation of e-sanction:\\n1. At the time of creation of e-sanction, the Sanction Checker can upload the Budget Overriding Assurance, if any.\\n2. A copy of terms and conditions may be attached in case of sanction of grants-in-aid\/loans.\\n3. The Sanction Checker must be a gazetted officer authorised to convey the sanction of the HoD\/HoO in terms of DFPR.\\n4. The e-sanction is issued with the digital signature of the Sanction Maker.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"2, 3 and 4 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 2.3.5(iii)<\/b>: PFMS provides the SnM an option <i>'to attach a copy of the terms and conditions (size 2 MB) in case of sanction of grants-in-aid\/loans'<\/i> \u2014 statement 2 is correct. The SnC <i>'must be the gazetted officer authorized to convey the sanction'<\/i> of the HoD\/HoO in terms of DFPR \u2014 statement 3 is correct.<br><br>Statement 1 names the wrong user: it is the SnM who <i>'can upload two documents viz. Budget Overriding Assurance'<\/i> and the approval note. Statement 4 is wrong: <i>'e-Sanction will be issued with the Sanction Checker (SnC)'s digital signature.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 2024,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Once a DDO submits an e-bill to the Pay and Accounts Officer in PFMS, what is the DDO treated as having done?\",\r\n  \"options\": [\r\n   \"furnished the reconciliation certificate for the month\",\r\n   \"certified receipt of the e-scroll from the bank\",\r\n   \"authorised the Pass Order in the system\",\r\n   \"obtained counter-signature on the e-bill\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: authorised the Pass Order in the system<\/b><br><br><b>Para 2.3.6(iv)<\/b>: <i>'Once DDO submits the e-bill to Pay and Accounts Officer in PFMS, it shall be treated that DDO has authorized the Pass Order in the system.'<\/i><br><br>The other options are separate obligations. Bills needing prior counter-signature are taken <i>outside<\/i> the e-bill flow, with a certificate that counter-signature was obtained separately (<b>item (xi)<\/b>). The monthly reconciliation certificate is furnished by the last day of the following month (<b>Para 2.3.7(vi)<\/b>). The e-scroll comes from the bank after payment and triggers status updates to the claimant (<b>Para 2.3.8(iii)<\/b>); none of these is deemed by mere submission.\"\r\n },\r\n {\r\n  \"id\": 2025,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"To recoup the Imprest through the e-bill system, a DDO holds contingent sub-vouchers of \u20b9450, \u20b91,800, \u20b92,000 and \u20b93,500. Which of these sub-vouchers are to be submitted along with the e-claim?\",\r\n  \"options\": [\r\n   \"only that of \u20b93,500\",\r\n   \"only those of \u20b92,000 and \u20b93,500\",\r\n   \"all four sub-vouchers\",\r\n   \"only those of \u20b91,800, \u20b92,000 and \u20b93,500\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: only those of \u20b92,000 and \u20b93,500<\/b><br><br><b>Para 2.3.6(vi)<\/b>: <i>'Contingent sub-vouchers only for \u20b92000 and above shall be submitted by the DDO along with e-claim, to recoup the Imprest.'<\/i> The threshold is inclusive ('and above'), so the \u20b92,000 sub-voucher qualifies along with the \u20b93,500 one; the \u20b9450 and \u20b91,800 sub-vouchers do not.<br><br>Taking only \u20b93,500 treats the limit as 'above \u20b92,000', which misreads the provision. Submitting all four ignores the threshold altogether. The \u20b91,800 option wrongly lowers the limit. Other amounts in this part of the manual \u2014 \u20b950,000 for system invoices and \u20b91 lakh for digital signature \u2014 relate to vendor e-claims, not Imprest sub-vouchers.\"\r\n },\r\n {\r\n  \"id\": 2026,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding the duties of a DDO in the e-bill system:\\n1. Where supporting documents pre-date the claimant's enrolment into the DDO's Pay Roll, the DDO verifies the claim from the LPC issued by the DDO of the previous office.\\n2. Bills requiring prior counter-signature are processed within the e-bill flow, with the counter-signature applied digitally.\\n3. DDOs continue to maintain a Bill Register recording all bills, including e-bills, presented to the PAO.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 2.3.6(viii)<\/b>: if supporting documents pertain to a date prior to enrolment into the Pay Roll, <i>'the DDO shall verify the claim from the LPC issued by the DDO of the Claimant's previous office'<\/i> \u2014 statement 1 is correct. <b>Item (ix)<\/b>: DDOs <i>'shall continue to maintain a Bill Register in terms of Rule 57(5) of GFR, 2017'<\/i> recording all bills including e-bills \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. Under <b>item (xi)<\/b>, such bills <i>'shall be taken by the DDO outside this e-bill process flow'<\/i>, with a certificate on the e-bill that counter-signature has been obtained separately.\"\r\n },\r\n {\r\n  \"id\": 2027,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In the e-bill system, at whose level is the settlement form for entering item-wise admissible amounts in TA and Medical reimbursement claims provided?\",\r\n  \"options\": [\r\n   \"the Dealing Hand in the PAO\",\r\n   \"the Sanction Checker\",\r\n   \"the DDO\",\r\n   \"the Sanction Maker\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Sanction Maker<\/b><br><br><b>Para 2.3.6(ii)<\/b>: <i>'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.'<\/i> The SnM forwards it to the SnC, who approves or returns it with DSC, and the pdf goes back to the SnM.<br><br>Though this item sits among DDO duties, the form itself is at SnM level; the DDO's role is to verify the total admissible amount against every original sub-voucher before submitting to the PAO. The SnC only approves or returns the form, and the PAO's Dealing Hand conducts pre-check later.\"\r\n },\r\n {\r\n  \"id\": 2028,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Through tick-box options in the e-bill system, a DDO certifies that all of the following hold EXCEPT:\",\r\n  \"options\": [\r\n   \"his Bill Register has been reconciled with the PAO's figures for the month\",\r\n   \"the e-Claim and e-Sanction have been verified by him\",\r\n   \"necessary entries are made in the Service Book or other registers before DSC\",\r\n   \"e-claims included in the bill have not been already paid\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: his Bill Register has been reconciled with the PAO's figures for the month<\/b><br><br><b>Para 2.3.6(vii)<\/b> provides a tick-box for the DDO to certify that (a) <i>'e-claims included in the bill have not been already paid'<\/i>, (b) <i>'e-Claim and e-Sanction have been verified by him'<\/i>, and (c) <i>'Necessary entries are made on Service Book or other prescribed registers before making DSC'<\/i>.<br><br>Reconciliation is a separate monthly obligation, not a bill-level tick-box certificate. Under <b>Para 2.3.6(ix)<\/b> DDOs reconcile the Bill Register with PFMS reports, and under <b>Para 2.3.7(vi)<\/b> they furnish a reconciliation certificate by the last day of the month following the month of accounts.\"\r\n },\r\n {\r\n  \"id\": 2029,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding pre-check and payment of e-bills in the PAO:\\n1. First in First Out (FIFO) logic is enforced for processing payments at every level in the PAO.\\n2. Pass or return orders are digitally signed at each of the DH, AAO and Pay and Accounts Officer levels.\\n3. Signatory 1 can return the bill to Signatory 2 if any mistake is found.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.3.7(i)<\/b>: <i>'First in First Out (FIFO) logic will be enforced for processing payments at every level in PAO in the e-bill system.'<\/i> Statement 1 is correct. <b>Item (iii)<\/b>: there is three-level bill passing or return <i>'after applying Digital Signature on pass order or return order pdfs at each and every level viz. DH\/AAO\/Pay and Accounts Officer level'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 reverses the direction. <b>Item (v)<\/b> reads: <i>'Provision shall be there for Signatory 2 to return the bill to signatory 1, if any mistake is found.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 2030,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"DDOs furnish to the PAO a reconciliation certificate that the transactions in their books tally with those indicated by the PAO. By what date is this certificate due for the accounts of June?\",\r\n  \"options\": [\r\n   \"5th August\",\r\n   \"20th July\",\r\n   \"30th June\",\r\n   \"31st July\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 31st July<\/b><br><br><b>Para 2.3.7(vi)<\/b>: the monthly reconciliation under Rule 57(5) of GFR, 2017 is to be strictly complied with, and the PAO <i>'shall ensure that the DDOs furnish a reconciliation certificate by the last day of the month following the month of accounts'<\/i>. For June accounts, the following month is July, so the certificate is due by 31st July.<br><br>30th June is the last day of the month of accounts itself, not the following month. The 20th is the date on which the AAO undertakes detailed verification of bills and reports to the PAO under <b>Para 2.2.7<\/b> \u2014 a different requirement. No fifth-working-day timeline applies here.\"\r\n },\r\n {\r\n  \"id\": 2031,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding tracking of payments in the e-bill system:\\n1. All e-claims attached with an e-bill for which a voucher has been generated carry the image 'Paid and cancelled'.\\n2. The Unique Transaction Reference generated on credit to the claimant's account is recorded against the e-Bill number in the e-Bill Register.\\n3. At the time of preparing an e-sanction, the system shows the last 12 transactions of the same bill type of the claimant.\\n4. An e-Sanction can be generated either against the CRN of an e-Claim or directly against a physical invoice.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 4 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.3.8(i)<\/b>: such e-claims <i>'shall carry the image 'Paid and cancelled''<\/i> \u2014 statement 1 is correct. <b>Item (iv)<\/b>: a UTR <i>'will be generated and recorded against the concerned e-Bill number that appears in the e-Bill Register'<\/i> for monitoring at DDO level \u2014 statement 2 is correct.<br><br>Statement 3 alters the number: the system shows <i>'the details of last 10 transactions of the same Bill type'<\/i>; older transactions (say twelve months) are seen through report PAY-07 (<b>item (vi)<\/b>). Statement 4 is wrong: <i>'The 'e-Sanction' can be generated only against the CRN of e-Claim.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 2032,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Apart from the Pay and Accounts Office, at which levels has FIFO logic in the e-bill system also been implemented?\",\r\n  \"options\": [\r\n   \"the Sanction Checker and the DDO\",\r\n   \"the Sanction Maker and the claimant\",\r\n   \"the Principal Accounts Office and the CCA\",\r\n   \"the Bill Distributor and Signatory 2\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Sanction Checker and the DDO<\/b><br><br><b>Para 2.3.8(ix)<\/b>: <i>'Apart from FIFO logic in PAO, FIFO logic has also been implemented at Sanction Checker (SnC) and DDO level.'<\/i> Within the PAO, <b>Para 2.3.7(i)<\/b> enforces FIFO at every level, and the Bill Distributor's pull-back feature exists precisely to enforce FIFO in the PAO (<b>Para 2.3.3(iv)(a)<\/b>) \u2014 so the Bill Distributor is part of the PAO's own FIFO, not an additional level.<br><br>The claimant and Sanction Maker prepare claims and sanctions and are not named. The Principal Accounts Office and CCA are not part of the bill processing chain at all.\"\r\n },\r\n {\r\n  \"id\": 2033,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding procedures to be followed by stakeholders in the e-bill system:\\n1. On transfer of an official, the DDO while issuing the LPC attaches employee payment details as available in PFMS.\\n2. The DDO completes the registration of the HoO user as the authorised officer for conveying sanction to the Pay and Accounts Officer.\\n3. Discrepancies noticed in PFMS-CAM reports are to be taken up with the Principal Accounts Office for rectification.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.3.9(i)<\/b>: in case of transfer, <i>'DDO while issuing LPC shall attach employee payment details as available in PFMS'<\/i> \u2014 statement 1 is correct. <b>Item (iv)<\/b>: in the case of e-bill, <i>'DDO shall complete the registration of HoO user as authorised officer for conveying the sanction to Pay and Accounts Officer'<\/i> in terms of DFPR, in consultation with the PAO\/CDDO \u2014 statement 2 is correct.<br><br>Statement 3 names the wrong forum. <b>Item (vii)<\/b>: <i>'Any discrepancies noticed, in the PFMS-CAM reports must be taken up promptly with GIFMIS (PFMS) for its rectification.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 2034,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"HoD authorised users and DDOs are required to keep a close watch on the e-bill module, aided by 'normal bill' and 'e-bill' filters in PFMS reports. What is the principal risk being guarded against?\",\r\n  \"options\": [\r\n   \"an e-claim above \u20b91 lakh being submitted without digital signature\",\r\n   \"a bill remaining unprocessed beyond five working days of its token\",\r\n   \"a payment being made in excess of the budget allotment\",\r\n   \"the same claim being processed through both the normal bill and e-bill modules\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the same claim being processed through both the normal bill and e-bill modules<\/b><br><br><b>Para 2.3.9(vi)<\/b> requires HoD authorised users (SnM and SnC) and DDOs to watch the entire e-bill process and ensure <i>'that the same claim is not duplicated e.g. by processing both through 'normal bill' and 'e-bill' module'<\/i>. Two radio buttons, 'normal bill' and 'e-bill', are provided in reports PAY-02 and MIS-01 to filter and verify bills separately.<br><br>The five-working-day timeline is monitored by the HoAO (<b>Para 2.4.1<\/b>). Excess over allotment is prevented by the budget check at pre-check (<b>Para 2.6.7<\/b>). The \u20b91 lakh digital signature rule is enforced at e-claim submission (<b>Para 2.3.4(viii)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2035,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Under the Document Management System of the e-bill system, to whom do the e-Claim, e-Sanction, e-Bill, Pay Order and related documents remain visible even after payment?\",\r\n  \"options\": [\r\n   \"the DDO and the claimant only\",\r\n   \"the PAO and the statutory auditor only\",\r\n   \"the sanctioning authority, the DDO and the PAO\",\r\n   \"the PAO, the Principal Accounts Office and the CGA\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the sanctioning authority, the DDO and the PAO<\/b><br><br><b>Para 2.3.10.2<\/b>: the e-Claim, supporting documents, e-Sanction, e-Bill, Pay Order, Pass Orders etc. with digital signature\/e-Sign <i>'will be visible to sanctioning authority, DDO and PAO, even after payment'<\/i>, helping these users track the status of the claim.<br><br><b>Para 2.3.10.1<\/b> adds that the DMS stores all electronic documents, which <i>'could be retrieved at any stage for post facto scrutiny, audit etc.'<\/i> \u2014 but the named users with continuing visibility are the three in the processing chain. The claimant tracks payment through the CRN and system alerts (<b>Para 2.3.4(xii)<\/b>), not through DMS access.\"\r\n },\r\n {\r\n  \"id\": 2036,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"A bill for purchases made on GeM is received by a PAO from the DDO through PFMS, and the token is generated the same day. Within what time should the bill be processed for payment?\",\r\n  \"options\": [\r\n   \"two working days of its receipt\",\r\n   \"five working days of its receipt\",\r\n   \"the same or the next day\",\r\n   \"two working days of the sanction review\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: two working days of its receipt<\/b><br><br><b>Para 2.4.1<\/b>: <i>'Processing of bills for payment for purchases made on GeM should be made within two working days of their receipt from DDO through PFMS'<\/i>, in line with DoE timelines. <i>'The date of token generation shall be the starting point for reckoning of time'<\/i>.<br><br>Five working days is the maximum for other bills. Same-or-next-day disposal applies to bills marked 'Immediate' by a DDO. Sanction review under <b>Para 2.9.10<\/b> is to run in parallel and is <i>'not be in addition to the processing time of bills'<\/i>, so it is not the reckoning point. <b>Note 2<\/b> requires the HoAO to monitor delays beyond these timelines.\"\r\n },\r\n {\r\n  \"id\": 2037,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding timelines for passing bills:\\n1. The date of token generation is the starting point for reckoning the time for processing of payments.\\n2. Token generation may be deferred until the bill has been examined by the Dealing Hand.\\n3. Bills indicated as 'Immediate' by a DDO should be attended to so that payment is issued on the same or the next day.\\nWhich of the statements given above is\/are NOT correct?\",\r\n  \"options\": [\r\n   \"3 only\",\r\n   \"1 only\",\r\n   \"2 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 2 only<\/b><br><br><b>Para 2.4.1<\/b>: <i>'The date of token generation shall be the starting point for reckoning of time for processing of payments.'<\/i> Statement 1 is correct. Bills marked 'Immediate' <i>'should be attended to urgently, so that the e-payment advice\/cheques are issued on either the same or the next day'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is not correct. The same paragraph says <i>'token generation shall be done on a daily basis and must not be deferred\/delayed once due'<\/i>. Deferring the token would artificially shorten the reckoned processing time, defeating the five-working-day and two-working-day (GeM) limits that the HoAO personally monitors.\"\r\n },\r\n {\r\n  \"id\": 2038,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Where the HoAO has delegated bill passing to the AAO level for smaller amounts, who will pre-check an e-payment adjustment bill of gross amount \u20b922,000 against an advance drawn earlier?\",\r\n  \"options\": [\r\n   \"the Dealing Hand and AAO only\",\r\n   \"the AAO under the two-level check\",\r\n   \"the Pay and Accounts Officer\",\r\n   \"the AAO, subject to 10% post-check\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Pay and Accounts Officer<\/b><br><br><b>Note 1 below Para 2.4.1<\/b> permits a two-level pre-check (bill passing and DSC at AAO level) for e-payment bills with gross amount up to \u20b925,000. However, it makes an exception: <i>'Pre-check of all adjustment bills against advances drawn would however be conducted by Pay and Accounts Officer irrespective of any amount.'<\/i><br><br>Although \u20b922,000 falls within the delegated limit, the bill is an adjustment bill against an advance, so the exception governs. The 10% post-check by the PAO applies only to bills legitimately passed by the AAO under the delegation, which this bill cannot be.\"\r\n },\r\n {\r\n  \"id\": 2039,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding delegation of bill passing to AAO level:\\n1. The two-level pre-check for e-payment applies to bills involving gross amount up to \u20b925,000.\\n2. Cheques in such cases are issued by the AAO after pre-check.\\n3. The Pay and Accounts Officer conducts post-check of 10% of bills passed by the AAO before submission of monthly accounts.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Note 1 below Para 2.4.1<\/b>: the delegation <i>'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'<\/i> \u2014 statement 1 is correct. <i>'Pay and Accounts Officer would conduct post audit\/check of 10% of bills passed by AAO before submission of monthly accounts'<\/i>, with a certificate recorded in a register \u2014 statement 3 is correct.<br><br>Statement 2 is wrong: <i>'instances for issue of cheque will continue to be at PAO level'<\/i>. When issuing such a cheque, the PAO's role is limited to checking the cheque amount against the pay order approved by the AAO.\"\r\n },\r\n {\r\n  \"id\": 2040,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Under the arrangement delegating bill passing to AAO level, 480 bills were passed by AAOs in a PAO during a month. What is the minimum number of these bills that the Pay and Accounts Officer must post-check before submission of the monthly accounts?\",\r\n  \"options\": [\r\n   \"48\",\r\n   \"24\",\r\n   \"96\",\r\n   \"120\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 48<\/b><br><br><b>Note 1 below Para 2.4.1<\/b>: <i>'Pay and Accounts Officer would conduct post audit\/check of 10% of bills passed by AAO before submission of monthly accounts.'<\/i> Ten per cent of 480 is 48.<br><br>The PAO records a certificate to this effect in a register (Form CAM-32) opened for the purpose, and the HoAO obtains a certificate from the PAO confirming compliance with the new arrangement. The distractors correspond to 5%, 20% and 25% \u2014 none of which is prescribed. The post-check is in addition to the PAO's continuing role in cheque issue and in pre-check of all adjustment bills against advances.\"\r\n },\r\n {\r\n  \"id\": 2041,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In which PAOs is maintenance of a DDO-wise Bill Passing-cum-Expenditure Control Register required to ensure that each bill is covered by budget allotment?\",\r\n  \"options\": [\r\n   \"PAOs that do not process bills in PFMS\",\r\n   \"all PAOs, irrespective of PFMS\",\r\n   \"only Cheque Drawing DDOs\",\r\n   \"PAOs processing GeM bills\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: PAOs that do not process bills in PFMS<\/b><br><br><b>Para 2.4.3<\/b>: <i>'Maintenance of CAM-9 would be required in PAOs who do not process bill in PFMS'<\/i> so as to ensure, at the time of passing each bill, that it is covered by budget allotment. <i>'In the case of processing bill in PFMS, available budget under the relevant object head\/s would be shown during pre-check by PAO in PFMS'<\/i>, and object-head-wise expenditure is available in the PFMS Expenditure Control Register report.<br><br><b>Para 2.6.7<\/b> repeats that the register is to be maintained <i>'in the Accounts Office which do not process bill in PFMS'<\/i>, for each drawing officer and by sub-heads and units of appropriation. GeM bills have no separate register requirement.\"\r\n },\r\n {\r\n  \"id\": 2042,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding payments to outstation establishments:\\n1. Such payments are made predominantly through direct credit to the payee's account through banking channels.\\n2. A requisition for cancellation of earlier bank drafts is to be included in the requisition for fresh drafts.\\n3. Bank drafts are dispatched to the party concerned with a forwarding letter by Registered Post.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 2.4.4<\/b>: payments to outstation establishments <i>'will be done predominantly through direct credit to the account of the payee through banking channels'<\/i>; bank drafts or cheques are issued only in exceptional cases \u2014 statement 1 is correct. <i>'The bank draft should be dispatched with a forwarding letter in Form CAM 13 to the party concerned by Registered Post'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. Requisitions for cancellation of earlier drafts or fresh drafts in lieu <i>'should be sent separately to the bank and should not be included in the requisition'<\/i>. Details of cancellation are noted against the original entry in the Register of Bank Drafts.\"\r\n },\r\n {\r\n  \"id\": 2043,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding payment advices and cheques issued by a PAO:\\n1. The payment advice or cheque is prepared for the gross amount of the bill.\\n2. When two or more bills are payable to the same person, a separate cheque must be issued for each bill.\\n3. The Cheque Section writes the Daily Voucher Number on the upper right-hand corner of the manual bill.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"3 only\",\r\n   \"1 and 3 only\",\r\n   \"2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 3 only<\/b><br><br><b>Para 2.4.5<\/b>: <i>'The payment advice or cheque should be prepared for the net amount.'<\/i> Statement 1 is wrong. <i>'When two or more bills are payable to the same person, a single payment advice or cheque can be issued for the total amount.'<\/i> Statement 2 is wrong.<br><br>Statement 3 is correct: <i>'The Cheque Section will write the Daily Voucher(DV) Number on the upper right-hand corner of the manual bill.'<\/i> The same paragraph requires the day's payments to be entered on a separate page for each day in the Register of Cheques Delivered and e-payment advice, and reconciled daily with the PFMS Register of Cheques report.\"\r\n },\r\n {\r\n  \"id\": 2044,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding return of bills by a PAO:\\n1. The Bill Return Memo should clearly state reasons citing rule positions and government orders, including contract provisions in contractual bills.\\n2. All observations\/objections are to be made together in the first instance and not in piecemeal.\\n3. A bill may be returned at the level of the PAO any number of times without reference to supervisory officers.\\nWhich of the statements given above is\/are NOT correct?\",\r\n  \"options\": [\r\n   \"3 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 3 only<\/b><br><br><b>Para 2.5.1<\/b> requires the Bill Return Memo to state reasons <i>'citing rule positions and government orders including provision of contract\/agreement\/job order\/supply order\/MoU'<\/i> in contractual bills, and the PAO must ensure <i>'that all observations\/objections are made together in the first instance and not in piecemeal'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is not correct. <b>Para 2.5.3<\/b>: <i>'The bills can be returned at the level of PAO once.'<\/i> Subsequent returns should as far as possible be with the approval of supervisory officers such as Dy.CA\/CA\/CCA\/Pr.CCA.\"\r\n },\r\n {\r\n  \"id\": 2045,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"When a PAO, not satisfied with the reply submitted through the DDO, wishes to return a bill on a second occasion, with whose approval should the return as far as possible be made?\",\r\n  \"options\": [\r\n   \"the Head of Department controlling the grant\",\r\n   \"the Financial Adviser of the Ministry\",\r\n   \"supervisory officers such as Dy.CA\/CA\/CCA\/Pr.CCA\",\r\n   \"the AAO who scrutinised the bill\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: supervisory officers such as Dy.CA\/CA\/CCA\/Pr.CCA<\/b><br><br><b>Para 2.5.3<\/b>: bills can be returned at PAO level once. If the PAO is still not satisfied with the reply or has additional queries, <i>'then the bills 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'<\/i>.<br><br>The FA figures in <b>Para 2.9.8<\/b>, where supervisory officers agreeing with the PAO on financial propriety submit views to the FA\/CAA for guidance \u2014 a different situation. The HoD controlling the grant gives written assurance for excess over provision (<b>Para 2.7.2<\/b>). The AAO is subordinate to the PAO and cannot approve returns.\"\r\n },\r\n {\r\n  \"id\": 2046,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Where there is no intervening level officer between the PAO and the supervisory officer, what should a PAO who returns a bill to the DDO on the second or subsequent occasion do?\",\r\n  \"options\": [\r\n   \"obtain prior approval of the Financial Adviser\",\r\n   \"report to the supervisory officers by the next working day\",\r\n   \"record reasons in the Bill Diary for review on the 20th\",\r\n   \"seek a written clarification from the sanctioning authority\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: report to the supervisory officers by the next working day<\/b><br><br><b>Para 2.5.3<\/b>: <i>'In the absence of intervening level officers, PAO, after return of bill to DDO on second or subsequent occasions, should report to supervisory officers by next working day.'<\/i> Here the return precedes the report, unlike the normal course where approval is sought before a subsequent return.<br><br>The FA is not in this chain. The Bill Diary and the 20th-of-month verification relate to receipt and tokening of ink-signed bills (<b>Para 2.2.7<\/b>). Calling for additional details is available where financial propriety is in doubt (<b>Para 2.9.7<\/b>), but that does not replace the next-working-day report.\"\r\n },\r\n {\r\n  \"id\": 2047,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"What is the primary purpose of the monthly review by supervisory officers of a sample of first-time bill return cases by the PAO?\",\r\n  \"options\": [\r\n   \"tokens are generated on the day of receipt\",\r\n   \"bills are passed within five working days\",\r\n   \"bills are not returned on flimsy grounds\",\r\n   \"no payment exceeds the budget allotment\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: bills are not returned on flimsy grounds<\/b><br><br><b>Para 2.5.4<\/b>: <i>'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.'<\/i><br><br>This complements <b>Para 2.5.3<\/b>, which controls second and subsequent returns through supervisory approval, and <b>Para 2.5.1<\/b>, which requires all objections together and backed by rule positions. Timeliness of bill passing and daily token generation are monitored separately by the HoAO (<b>Para 2.4.1<\/b>), and budget sufficiency is checked at pre-check (<b>Para 2.6.7<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2048,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding the Union Budget:\\n1. The Annual Financial Statement contains revised provisions for the current year besides the estimates for the ensuing financial year.\\n2. The Budget is based on the Revised Estimates\/Budget Estimates prepared by individual offices and vetted and consolidated by the Heads of Departments\/Ministries.\\n3. The final allocations in the Budget are approved by the Controller General of Accounts.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.6.2<\/b>: the Annual Financial Statement presented under Article 112(1) <i>'not only includes the estimated receipts and expenditure for the ensuing financial year but also contains revised provisions for the current year'<\/i> \u2014 statement 1 is correct. <b>Para 2.6.3<\/b>: the Budget is based on RE\/BE <i>'prepared by various individual offices duly vetted and consolidated by the Heads of Departments\/Ministries'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 names the wrong authority. The same paragraph adds <i>'and the final allocations approved by the Ministry of Finance'<\/i>. The CGA's role concerns accounts and payment control, not approval of budget allocations.\"\r\n },\r\n {\r\n  \"id\": 2049,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"On which of the following are funds made available under a Vote on Account not to be utilised?\",\r\n  \"options\": [\r\n   \"salaries of Government servants\",\r\n   \"charged expenditure\",\r\n   \"a New Service\",\r\n   \"committed liabilities of the previous year\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: a New Service<\/b><br><br><b>Para 2.6.4<\/b>: where the Appropriation Bill is likely to be passed after the start of the year, a 'Vote on Account' is obtained under Article 116 to cover expenditure for a brief period, and <i>'not to be utilized for expenditure on a 'New Service''<\/i> (Rule 55, GFR 2017).<br><br>Vote on Account exists precisely to keep ongoing services and establishment running pending passage of the full Budget, so salaries and ongoing liabilities are its core use. Charged expenditure is explained in Appendix 2.1 (<b>Para 2.6.6<\/b>) and is not the restriction here. New Service requires specific Parliamentary approval through the regular budget process.\"\r\n },\r\n {\r\n  \"id\": 2050,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements:\\n1. Expenditure from the Consolidated and Contingency Funds of India on or after 1st April of a financial year is not protected by law unless authorised by an Appropriation Act.\\n2. Disbursements from the Consolidated Fund not authorised by the Annual Appropriation Act before the close of the year will be challenged by Audit as unauthorised until regularised by an Appropriation Act.\\n3. Such disbursements are deemed regularised upon approval of the Financial Adviser of the Ministry.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.6.5<\/b>: no expenditure from the Consolidated and Contingency Funds on or after 1st April <i>'will be protected by law unless authorised by an Appropriation Act passed in accordance with the provisions of Article 114'<\/i> \u2014 statement 1 is correct. Unauthorised disbursements <i>'will, therefore, be challenged by Audit as unauthorised expenditure, until regularized by an Appropriation Act'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. Regularisation is only by an Appropriation Act of Parliament; the FA has no power to regularise. The paragraph ends with a direct instruction that Pay and Accounts Officers should note this.\"\r\n },\r\n {\r\n  \"id\": 2051,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"What is the check against provision of funds exercised by the PAO primarily directed at ascertaining?\",\r\n  \"options\": [\r\n   \"the purpose and amount of each Grant as per the Appropriation Act Schedule\",\r\n   \"the competence of the sanctioning authority under the DFPR\",\r\n   \"the correctness of classification under the Minor Head\",\r\n   \"that the claim has not been paid earlier to the claimant\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the purpose and amount of each Grant as per the Appropriation Act Schedule<\/b><br><br><b>Para 2.6.6<\/b>: the check <i>'should be directed primarily to ascertaining that the money sought to be spent is to be applied to the purpose or purposes'<\/i> for which the Grants and Appropriations in the Schedule to the Appropriation Act were intended, and that expenditure against each Grant or Appropriation <i>'does not exceed the amount included in that Schedule'<\/i>.<br><br>Competence of the sanctioning authority is part of the check of sanctions (<b>Para 2.9.4<\/b>). Classification under LMMHA heads is a separate check (<b>Para 2.10.1<\/b>). Guarding against duplicate payment is addressed through CRN tallying and transaction history in the e-bill system (<b>Para 2.3.8(vi)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2052,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"If the amount of a bill would lead to excess over the budget allotment, what should the Pay and Accounts Officer do?\",\r\n  \"options\": [\r\n   \"pass the bill and report the excess to the Financial Adviser\",\r\n   \"decline payment under advice to the authority controlling the grant\",\r\n   \"pass the admissible portion and disallow the excess\",\r\n   \"refer the bill directly to Secretary (Expenditure)\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: decline payment under advice to the authority controlling the grant<\/b><br><br><b>Para 2.7.1<\/b>: <i>'If the amount of any bill leads to excess over the budget allotment, 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.'<\/i> An Appropriation Audit Register is maintained for this purpose.<br><br>Disallowing part of a bill is the course for minor omissions or inaccuracies under <b>Para 2.5.2<\/b>, not for budget excess. Reference to the Ministry of Finance arises only where urgent expenditure attracts New Service\/New Instrument of Service, and even then the FA may allow excess only on the specific approval of Secretary (Expenditure).\"\r\n },\r\n {\r\n  \"id\": 2053,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In a case of urgent requirement of expenditure attracting New Service\/New Instrument of Service, on what basis alone can the Financial Adviser allow the excess expenditure?\",\r\n  \"options\": [\r\n   \"re-allocation of savings under the same sub-head by the controlling officer\",\r\n   \"written assurance from the Head of Department controlling the grant\",\r\n   \"orders of the Chief Accounting Authority recorded on the file\",\r\n   \"specific approval of Secretary (Expenditure) that funds will come through the next supplementary demands\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: specific approval of Secretary (Expenditure) that funds will come through the next supplementary demands<\/b><br><br><b>Para 2.7.1<\/b>: <i>'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.'<\/i> Rule 61 of GFR, 2017 is referred.<br><br>A written assurance from the Ministry\/HoD controlling the grant suffices only where NS\/NIS is <i>not<\/i> attracted (<b>Para 2.7.2<\/b>). Re-allocation of savings under the same sub-head, allocated in writing by the controlling officer, is the year-end course under <b>Para 2.7.3<\/b> and does not cover New Service.\"\r\n },\r\n {\r\n  \"id\": 2054,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Match List-I (Situation where a bill would exceed provision) with List-II (Authority for payment):\\nList-I\\nA. New Service\/New Instrument of Service is attracted\\nB. New Service\/New Instrument of Service is not attracted\\nC. Inevitable payment near close of year with the grant as a whole likely to be exceeded\\nD. Additional funds made available by re-allocation of savings within the same sub-head\\nList-II\\n1. Approval of Secretary (Expenditure)\\n2. Written assurance from the Ministry\/HoD controlling the grant\\n3. Orders of the Financial Adviser on behalf of the Chief Accounting Authority\\n4. Allocation in writing by the controlling officer\",\r\n  \"options\": [\r\n   \"A-1, B-2, C-3, D-4\",\r\n   \"A-2, B-1, C-3, D-4\",\r\n   \"A-1, B-2, C-4, D-3\",\r\n   \"A-3, B-2, C-1, D-4\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-1, B-2, C-3, D-4<\/b><br><br><b>Para 2.7.2<\/b>: payment leading to excess may be made only on receipt of Contingency Fund Advance, <i>'approval of Secretary (Expenditure) (where NS\/NIS is attracted)'<\/i> (A-1) or <i>'an assurance in writing from the Ministry\/Head of Department controlling the grant (where NS\/NIS is not attracted)'<\/i> (B-2), in terms of Appendix 10 of GFR.<br><br><b>Para 2.7.3<\/b>: near the close of the year, <i>'the orders of the Financial Advisor on behalf of the Chief Accounting Authority will have to be sought'<\/i> (C-3). Where funds come merely by re-allocation of savings under the same sub-head, the claim is passed only after additional funds <i>'are allocated in writing by the controlling officer'<\/i> (D-4).\"\r\n },\r\n {\r\n  \"id\": 2055,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"While scrutinising orders relating to allotment and re-appropriation of funds, consider the following checks:\\n1. Whether the relevant orders are issued by the competent authority\\n2. Whether the total of the allotments among the various controlling and disbursing officers does not exceed the funds provided under the relevant head\\n3. Whether re-appropriation orders are free from arithmetical inaccuracies and contain full reasons for the re-appropriations\\nWhich of the above is\/are required to be made?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are required. <b>Para 2.8.1<\/b> directs that, while scrutinising allotment and re-appropriation orders, Rules 55 and 56 of GFR, 2017 and Rules 7 to 10 of DFPR, 1978 be kept in view, and that <i>'It may also be checked whether relevant orders are issued by the competent authority'<\/i>.<br><br>The same paragraph requires checking <i>'that the total of the allotments among various controlling and disbursing officers does not exceed the funds duly provided under the relevant head'<\/i> and that <i>'re-appropriation orders are free from arithmetical inaccuracies etc. and contain full reasons for the re-appropriations'<\/i>. <b>Para 2.8.2<\/b> adds that NS\/NIS guidelines of the DEA be kept in view during pre-check.\"\r\n },\r\n {\r\n  \"id\": 2056,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements:\\n1. The executive power of the Union vests in the President and is exercised by him either directly or through officers subordinate to him.\\n2. All executive action of the Government of India is to be expressed to be taken in the name of the President.\\n3. Orders and instruments made in the name of the President are authenticated in the manner specified in the Delegation of Financial Powers Rules.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.9.1<\/b>: under Article 53, the executive power of the Union vests in the President and <i>'is exercised by him either directly or through officers subordinate to him'<\/i> \u2014 statement 1 is correct. Article 77 requires that <i>'all executive action of the Government of India should be expressed to be taken in the name of the President'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 confuses two sets of rules. Authentication is governed by rules made by the President, <i>'contained in the Authentication (orders & other instruments) Rules, 1958'<\/i>. The DFPR deal with <i>'The extent and conditions of delegation of financial powers'<\/i>, not authentication.\"\r\n },\r\n {\r\n  \"id\": 2057,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following categories of rules, regulations and orders:\\n1. Rules and orders regulating the powers to incur and sanction expenditure from the CFI and the Contingency Fund of India\\n2. Rules and orders dealing with the mode of presentation of claims and withdrawal of moneys from the CFI, Contingency Fund and Public Account\\n3. Rules and orders regulating conditions of service, pay and allowances and pensions of Government servants\\n4. Rules and orders regulating conduct and discipline of Government servants\\nWhich of the above are among the main categories against which sanctions are checked by the PAO?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2, 3 and 4\",\r\n   \"1, 2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3 only<\/b><br><br><b>Para 2.9.3<\/b> lists three main categories: <i>'rules and orders regulating the powers to incur and sanction expenditure from the CFI and the Contingency Fund of India'<\/i>; rules dealing with mode of presentation of claims and withdrawal of moneys from the CFI, Contingency Fund and Public Account, and financial rules generally; and <i>'rules and orders regulating the conditions of service and pay and allowances and pensions of Government servants'<\/i>.<br><br>Conduct and discipline rules are not among them \u2014 the check is financial in character. <b>Para 2.9.4<\/b> adds that the sanctioning authority must be competent and that the sanction must be <i>'definite and needs no reference'<\/i> to any higher authority.\"\r\n },\r\n {\r\n  \"id\": 2058,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Arrange the following in the correct sequence in which a case is handled when a PAO has doubts about the financial propriety of an expenditure proposal:\\n1. PAO, still not satisfied, submits the case to the supervisory CA\/CCA\/Pr.CCA\\n2. Supervisory officer, agreeing with the PAO, records views\\n3. Case submitted to the Financial Adviser\/Chief Accounting Authority for guidance\\n4. PAO calls for additional details from the departmental officer, citing specific reasons\",\r\n  \"options\": [\r\n   \"4-2-1-3\",\r\n   \"1-4-2-3\",\r\n   \"4-1-2-3\",\r\n   \"4-1-3-2\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 4-1-2-3<\/b><br><br><b>Para 2.9.7<\/b>: where the PAO is not satisfied about financial propriety, <i>'he can call for additional details from the departmental officer, citing specific reasons'<\/i> under Rule 13(12) of R&P Rules, 2022. <b>Para 2.9.8<\/b>: on scrutiny, the PAO may pass or return the claim; if still not satisfied, <i>'he would submit the case to supervisory CA\/CCA\/Pr.CCA for consideration'<\/i>.<br><br>Where the supervisory officer agrees with the PAO, <i>'they would record their views and submit them to Financial Advisor\/Chief Accounting Authority for necessary guidance'<\/i>. <b>Para 2.9.6<\/b> frames the trigger: scrutiny is authorised where there are prima-facie apprehensions on financial propriety.\"\r\n },\r\n {\r\n  \"id\": 2059,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"A sanction of \u20b93.2 crore is issued by a Ministry for release of funds to an implementing agency. Who is to review it?\",\r\n  \"options\": [\r\n   \"the CA\",\r\n   \"the Dy.CA\",\r\n   \"the CCA\",\r\n   \"no one, being below the review threshold\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the Dy.CA<\/b><br><br><b>Para 2.9.9<\/b>: <i>'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'<\/i>, subject to specified exceptions. \u20b93.2 crore falls in the \u20b950 lakh\u2013\u20b95 crore band, so the Dy.CA reviews it.<br><br>The CA reviews only sanctions above \u20b95 crore, or those in the lower band where no Dy.CA post exists (<b>Note below Para 2.9.9<\/b>). The CCA comes in only where the CA post is also unavailable. The review threshold is \u20b950 lakh, well below this amount, and the transaction is not among the exempted categories, which now include inter-governmental transactions through SNA SPARSH (Correction Slip No. 02).\"\r\n },\r\n {\r\n  \"id\": 2060,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"A sanction of \u20b97 crore is issued by a Ministry in which there is no sanctioned post of CA. Who is to review the sanction?\",\r\n  \"options\": [\r\n   \"the Financial Adviser\",\r\n   \"the Dy.CA of the Ministry\",\r\n   \"the Pay and Accounts Officer\",\r\n   \"the CCA or Pr.CCA, as the case may be\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the CCA or Pr.CCA, as the case may be<\/b><br><br><b>Para 2.9.9<\/b> requires sanctions above \u20b95 crore to be reviewed by CAs. The <b>Note<\/b> provides for absence of posts: <i>'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.'<\/i><br><br>Review moves upward, never downward \u2014 the Dy.CA's competence stops at \u20b95 crore and he cannot substitute for the CA. The PAO submits the sanction for review the same day (<b>Para 2.9.10<\/b>) but does not review it. The FA is not part of this review structure, which operates within the accounting organisation.\"\r\n },\r\n {\r\n  \"id\": 2061,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Which of the following sanctions, each of \u20b98 crore, does NOT require review by the CA before payment?\",\r\n  \"options\": [\r\n   \"Transfer to Puducherry under Ministry of Home Affairs Demands for Grants\",\r\n   \"TSA assignment to an Autonomous Body\",\r\n   \"Purchase of equipment by a Ministry\",\r\n   \"Grant-in-aid to an implementing agency\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Transfer to Puducherry under Ministry of Home Affairs Demands for Grants<\/b><br><br><b>Para 2.9.9<\/b> excludes from review: (i) inter-governmental transactions of the Ministry of Finance, including tax devolution; (ii) <i>'Inter-Governmental transactions of Ministry of Home Affairs relating to Demands for Grants pertaining to Transfers to Delhi, Puducherry and J&K'<\/i>; (iii) inter-departmental transactions; and (iv) inter-governmental transactions through SNA SPARSH, inserted by <b>Correction Slip No. 02 dated 25.03.2025<\/b>. The Puducherry transfer is therefore exempt.<br><br>TSA assignments are expressly brought in: <b>Para 2.9.10<\/b> says sanctions for <i>'TSA assignment to Autonomous Bodies (ABs) are also required to be reviewed as per the prescribed monetary limit'<\/i>. Purchases and grants-in-aid are ordinary sanctions above \u20b95 crore and go to the CA.\"\r\n },\r\n {\r\n  \"id\": 2062,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding review of high value sanctions:\\n1. The PAO must submit the sanction for review to higher authorities on the same day he\/she receives it in the system.\\n2. The time taken for review is in addition to the processing time of bills.\\n3. The review should be completed within a maximum of two working days and the sanction returned to the PAO.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 2.9.10<\/b>: <i>'Pay and Accounts Officer must submit sanction for review to higher authorities on the same day he\/she receives it in the system.'<\/i> Statement 1 is correct. <i>'Sanction review should be done by the said authority within a maximum of two working days and returned to Pay and Accounts Officer.'<\/i> Statement 3 is correct.<br><br>Statement 2 inverts the rule. Review of high value sanctions <i>'should not be in addition to the processing time of bills, and should be done in parallel as much as possible'<\/i>. Otherwise the five-working-day and GeM two-working-day limits in <b>Para 2.4.1<\/b> would be defeated.\"\r\n },\r\n {\r\n  \"id\": 2063,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In the departmental accounts organisations, where is the detailed classification of transactions below the Minor Heads shown?\",\r\n  \"options\": [\r\n   \"the Schedule to the Appropriation Act\",\r\n   \"the List of Major and Minor Heads of Account\",\r\n   \"the Detailed Demands for Grants, entered in UBIS\",\r\n   \"the Annual Financial Statement\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Detailed Demands for Grants, entered in UBIS<\/b><br><br><b>Para 2.10.1<\/b>: transactions are classified <i>'strictly under the Major and Minor Heads shown in the List of Major and Minor Heads of Account'<\/i>, while the detailed classifications <i>'below the Minor Heads will be as shown in the Detailed Demands for Grants and entered in Union Budget Information System (UBIS).'<\/i><br><br>The LMMHA governs down to Minor Head level only. The Schedule to the Appropriation Act is the reference for the check of purpose and amount of each Grant (<b>Para 2.6.6<\/b>), and the Annual Financial Statement is the Budget itself (<b>Para 2.6.2<\/b>). Neither prescribes sub-minor classification.\"\r\n },\r\n {\r\n  \"id\": 2064,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding classification of expenditure as capital or revenue:\\n1. Capital expenditure is incurred with the object of either increasing assets of a material and permanent character or of reducing liabilities.\\n2. Grants-in-aid to local bodies for creation of assets which will belong to them are classified as capital expenditure in the books of the grantor.\\n3. Expenditure on a temporary asset cannot ordinarily be considered as expenditure of capital nature.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 2.11.1(i)<\/b>: capital expenditure is <i>'expenditure incurred with the object of either increasing assets of a material and permanent character or of reducing liabilities'<\/i> \u2014 statement 1 is correct. <b>Item (iv)<\/b>: <i>'Expenditure on a temporary asset cannot ordinarily be considered as expenditure of capital nature.'<\/i> Statement 3 is correct.<br><br>Statement 2 is wrong. <b>Item (iii)<\/b> says such grants <i>'are not classified as capital expenditure in the books of the grantor'<\/i>. This follows from <b>item (ii)<\/b>: it is inherent in capital expenditure that <i>'the assets produced should belong to the authority incurring the expenditure'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2065,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"An office purchases a digital equipment costing \u20b980,000 with a useful life of four years. How should the expenditure be classified?\",\r\n  \"options\": [\r\n   \"capital, under the object head Machinery and Equipment\",\r\n   \"revenue, since the cost is below \u20b91 lakh\",\r\n   \"capital, under the object head for ICT equipment\",\r\n   \"revenue, since it is an office purchase\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: capital, under the object head for ICT equipment<\/b><br><br><b>Note below Para 2.11.1<\/b>: under Rule 8 of the DFPR (Amendment) Rules, 2022, purchase of office equipment, furniture and fixtures and digital equipment <i>'exceeding the threshold limit \u20b9 one lakh or three years of useful life, either of the two'<\/i>, is classified as capital. Four years of useful life exceeds three, so the item is capital although its cost is below \u20b91 lakh.<br><br>The object heads are matched respectively: office equipment to 'Machinery and Equipment', furniture to 'Furniture and Fixtures', and digital equipment to <i>'Information, Computer, Telecommunications (ICT) equipment'<\/i>. Treating it as revenue ignores the 'either of the two' test.\"\r\n },\r\n {\r\n  \"id\": 2066,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding treatment of expenditure on a capital scheme:\\n1. Revenue bears the charges for intermediate maintenance of the work while not yet opened for service.\\n2. Revenue bears all subsequent charges for maintenance and all working expenses.\\n3. Allocation of works of renewal and improvement between capital and revenue is made by rules and formulae devised by the CGA.\\n4. Capital receipts accruing during construction, relating to expenditure previously debited to capital, are utilised in reduction of expenditure.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 4 only\",\r\n   \"2 and 4 only\",\r\n   \"2, 3 and 4 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 2 and 4 only<\/b><br><br><b>Para 2.11.2.2<\/b>: <i>'revenue bears all subsequent charges for maintenance and all working expenses'<\/i> \u2014 statement 2 is correct. <b>Para 2.11.2.4<\/b>: such capital receipts <i>'should be utilized in reduction of expenditure'<\/i> \u2014 statement 4 is correct.<br><br>Statement 1 is wrong: under <b>Para 2.11.2.1<\/b>, <i>capital<\/i> bears first construction and <i>'intermediate maintenance of the work while not yet opened for service'<\/i>. Statement 3 is wrong: <b>Para 2.11.2.3<\/b> says allocation is by rules and formulae <i>'devised by the executive authorities'<\/i>, aiming at an <i>'equitable distribution of burdens between present and future generations'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2067,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding Reserves and Reserve Funds classified by source of funding:\\n1. A Fund formed from subvention from the Central Road and Infrastructure Fund is accumulated from grants made by another Government.\\n2. Depreciation or Renewals Reserve Funds of commercial departments are accumulated from contributions made by outside agencies.\\n3. A deposit account of grants made by the Indian Council of Agricultural Research is accumulated from contributions by outside agencies.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 2.12.1(i)<\/b> gives, as funds accumulated from grants by another Government, the <i>'Fund formed from subvention from the Central Road and Infrastructure Fund'<\/i> \u2014 statement 1 is correct. <b>Item (iii)<\/b> gives, as funds from outside agencies, the <i>'Deposit Account of grants made by the Indian Council of Agricultural Research'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 misplaces the category. Under <b>item (ii)<\/b>, Depreciation or Renewals Reserve Funds of commercial departments are funds accumulated from sums set aside by the Government from the CFI <i>'to provide reserves for expenditure to be incurred by themselves on particular purposes'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2068,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding the principles for accounting of Reserves and Reserve Funds:\\n1. A grant to the Union Government by another Government is treated as ordinary revenue only if the grantor does not retain control over expenditure from it.\\n2. A grant from an outside agency made without reserving control over expenditure is treated as ordinary revenue of Government.\\n3. Transfers to and expenditure from reserves created out of such grants are required to be through appropriation by Parliament\/Legislature.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 2.12.2(ii)<\/b>: a grant from an outside agency <i>'made without reserving control over the expenditure there from should also be treated as ordinary revenue of Government'<\/i> \u2014 statement 2 is correct. <b>Item (iii)<\/b>: transfers to and expenditure from such reserves <i>'are required to be through appropriation by the Parliament\/Legislature'<\/i> \u2014 statement 3 is correct.<br><br>Statement 1 adds a condition the rule rejects. <b>Item (i)<\/b> treats a grant from another Government as ordinary revenue <i>'irrespective of whether the grantor Government retains control over the expenditure from the grant or not'<\/i>. The control test applies only to outside agencies.\"\r\n },\r\n {\r\n  \"id\": 2069,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Arrange the following accounting steps for a grant received from another Government and spent through a Reserve Fund in the correct sequence:\\n1. Equivalent amount credited to the service head by transfer from the Reserve Fund, as a deduct entry\\n2. Grant credited to the relevant receipt head of the Government\\n3. Equivalent amount transferred to the Reserve Fund head by debit to the service major head\\n4. Expenditure accounted under the relevant service head where funds are provided\",\r\n  \"options\": [\r\n   \"2-3-1-4\",\r\n   \"3-2-4-1\",\r\n   \"2-4-3-1\",\r\n   \"2-3-4-1\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2-3-4-1<\/b><br><br><b>Para 2.12.3<\/b>: such grants <i>'will, in the first instance, be taken to the relevant receipt head of account'<\/i>; simultaneously an equivalent amount is transferred to the Reserve Fund\/Deposit head <i>'by debit to the service major head concerned'<\/i>.<br><br>To bring expenditure into the Appropriation Accounts, it is accounted under the relevant service head of expenditure, <i>'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'<\/i>. The reserve is thus fed through appropriation and drawn down through appropriation, consistent with <b>Para 2.12.2(iii)<\/b>.\"\r\n },\r\n {\r\n  \"id\": 2070,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding exceptions in accounting of Reserve Funds:\\n1. Famine Relief Funds and Sinking Funds for loans are governed by special arrangements.\\n2. Receipts of Regulatory Bodies are credited directly to the Fund without routing through the CFI.\\n3. Expenditure of Regulatory Bodies from such Funds need not be budgeted.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.12.4<\/b>: the general principles <i>'do not apply to certain transactions for example those pertaining to Famine Relief Funds and Sinking Funds for loans, which are governed by special arrangements'<\/i> \u2014 statement 1 is correct. For Regulatory Bodies, <i>'the receipts of the regulatory bodies are being credited directly to the Fund, without routing it through CFI'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. The exception covers receipts only: <i>'for the expenditure the procedure remains unchanged and is required to be budgeted, unless specifically exempted'<\/i>. This is consistent with <b>Para 2.12.1<\/b>, which calls non-lapsing devices contrary to sound budgetary control.\"\r\n },\r\n {\r\n  \"id\": 2071,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Under which heads are loans paid by Government to non-departmental commercial and industrial undertakings classified?\",\r\n  \"options\": [\r\n   \"the relevant Reserve Fund head in the Public Account\",\r\n   \"Programme Minor Heads below the relevant functional Revenue Major Head\",\r\n   \"Programme Minor Heads below the relevant functional Loan Major Head\",\r\n   \"Minor Heads under the Major Head for Funds under TSA System\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Programme Minor Heads below the relevant functional Loan Major Head<\/b><br><br><b>Para 2.12.5<\/b>: <i>'Loans paid to these undertakings will be classified similarly under the concerned Programme Minor Heads below the relevant functional Loan Major Head of Account.'<\/i> Contributions towards share capital are likewise recorded under the Programme Minor Heads below the relevant functional (capital) Major Head.<br><br>A revenue Major Head is inappropriate because a loan is a financial asset. Reserve Fund heads in the Public Account (<b>Para 2.12.3<\/b>) hold amounts set aside for specific purposes. Major Head 8454 relates to Funds under the TSA System (<b>Para 2.2.5<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2072,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding aid materials and equipment received from abroad without any cash flow:\\n1. Their value is taken as a receipt under Major Head 1606 by a corresponding debit to Major Head 3606.\\n2. On allocation to Government departments, the value is debited to the relevant Major Head, relieving the initial debit under Major Head 3606 by a deduct entry.\\n3. Sale proceeds of such aid material are credited under Major Head 1606.\\n4. The cost of experts deputed by foreign agencies from their own resources is incorporated in Government Accounts.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 4 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.13.1<\/b>: the value is taken <i>'as a receipt under Major Head \\\"1606- Aid Materials and Equipments\\\" by a corresponding debit'<\/i> to Major Head 3606 \u2014 statement 1 is correct. On allocation, the value is debited to the relevant Major Head, <i>'relieving the initial debit under the Major Head '3606' by a deduct entry'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: sale proceeds are credited <i>'under the relevant Major Head of function for which the material etc. is received'<\/i>. Statement 4 is wrong: such value <i>'does not have to be incorporated in Government Accounts'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2073,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"By whom are cash grants received from foreign governments and international bodies, as distinct from assistance in kind, finally accounted for?\",\r\n  \"options\": [\r\n   \"the Pay and Accounts Office of the recipient Ministry\",\r\n   \"the Principal Accounts Office of the recipient Ministry\",\r\n   \"the Office of the Controller General of Accounts\",\r\n   \"the Controller of Aid Accounts and Audit\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Controller of Aid Accounts and Audit<\/b><br><br><b>Para 2.13.2<\/b>: such cash grants <i>'are to be accounted for only by the Controller of Aid Accounts and Audit, Department of Economic Affairs, Ministry of Finance'<\/i>, under the relevant minor heads below Major Head 1605-External Grant Assistance.<br><br>If a Ministry receives such a grant, it merely passes the details to the Controller of Aid Accounts and Audit <i>'for final accounting in his books'<\/i>, and endorses copies of the agreements with donors to him for issue of accounting procedures. The Ministry's PAO and Principal Accounts Office, and the CGA, do not finally account for them. Commodity aid, by contrast, is accounted through Major Heads 1606\/3606 (<b>Para 2.13.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2074,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Where an agreement such as one under the Colombo Plan requires the value of aid material received (counterpart funds) to be exhibited in a Fund Account for release on agreed projects, what is it sufficient to do?\",\r\n  \"options\": [\r\n   \"open a Reserve Fund in the Public Account through appropriation by Parliament\",\r\n   \"keep a Proforma Account in the Department, without reflecting it in Government Accounts\",\r\n   \"credit the value under Major Head 1605 through the Controller of Aid Accounts\",\r\n   \"record the value under Major Head 1606 with a debit to Major Head 3606\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: keep a Proforma Account in the Department, without reflecting it in Government Accounts<\/b><br><br><b>Para 2.13.3<\/b>: in such cases, <i>'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'<\/i>.<br><br>Reserve Funds through appropriation are the general scheme under <b>Paras 2.12.2\u20132.12.3<\/b>, not used here. Major Head 1605 is for cash grants accounted by the Controller of Aid Accounts and Audit (<b>Para 2.13.2<\/b>). The 1606\/3606 entries record receipt of commodity aid generally (<b>Para 2.13.1<\/b>), but the counterpart Fund itself is kept only as a proforma account.\"\r\n },\r\n {\r\n  \"id\": 2075,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In the check of classification, under what is the PAO mainly required to see that expenditure is classified and recorded?\",\r\n  \"options\": [\r\n   \"the head of account noted by the DDO on the bill\",\r\n   \"the object head indicated by the sanctioning authority in the sanction order\",\r\n   \"the grant and sub-head under which provision was made in the Budget Estimates\",\r\n   \"the minor head under which similar expenditure was booked in the previous year\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the grant and sub-head under which provision was made in the Budget Estimates<\/b><br><br><b>Para 2.14.1<\/b>: apart from general principles, <i>'the main duty of the PAO in check of classifications 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'<\/i>.<br><br>The sanction must indicate the head of account (<b>Para 2.1.2<\/b>) and the bill carries a classification (<b>Para 2.15.1(xi)<\/b>), but neither is the benchmark \u2014 the PAO checks them against the budget provision. Object-head classification must additionally follow Rule 8 of DFPR, as the same paragraph notes. Previous-year practice has no standing as a reference.\"\r\n },\r\n {\r\n  \"id\": 2076,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"How is the expenditure on a Pay and Accounts Office which deals exclusively with a separate identifiable organisation, such as PAO (Tourism), to be treated?\",\r\n  \"options\": [\r\n   \"classified under the minor head 'Secretariat' below the Secretariat-Economic Services Major Head\",\r\n   \"treated as regular expenditure of that organisation, without separate minor heads\",\r\n   \"classified under a separate minor head opened for the accounts organisation\",\r\n   \"included in the Secretariat Demands for Grants of the Ministry\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: treated as regular expenditure of that organisation, without separate minor heads<\/b><br><br><b>Para 2.14.2(a)<\/b>: expenditure on such a PAO <i>'will be treated as regular expenditure of the organisation without operating separate minor heads for this purpose'<\/i>. For example, expenditure on PAO (Tourism) is debited to '3452-Tourism-Direction and Administration'. <b>Para 2.14.3<\/b> adds that budget provision <i>'will be included in the total provision for the organisation'<\/i>.<br><br>The minor head 'Secretariat' below the Secretariat Major Heads, with provision in the Secretariat Demands for Grants, applies to <i>all other<\/i> PAOs, Principal Accounts Offices and Internal Audit Wings under <b>Para 2.14.2(b)<\/b>. No separate minor head is operated in either case.\"\r\n },\r\n {\r\n  \"id\": 2077,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding classification of expenditure on the departmental accounts organisation:\\n1. Expenditure on Principal Accounts Offices is classified under the minor head 'Secretariat' below the appropriate Secretariat Major Head.\\n2. Expenditure on Internal Audit Wings set up under departmentalisation is classified under the functional Major Head of the Ministry's main programme.\\n3. For a PAO serving exclusively a separate organisation, budget provision is included in the total provision for that organisation.\\n4. For other PAOs, budget provision is included in the Secretariat Demands for Grants of the Ministry.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2, 3 and 4\",\r\n   \"1 and 3 only\",\r\n   \"1, 3 and 4 only\",\r\n   \"1 and 4 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 3 and 4 only<\/b><br><br><b>Para 2.14.2(b)<\/b>: expenditure on all other PAOs <i>'as well as Principal Accounts Offices of all Ministries\/Departments including Internal Audit Wings set up under the scheme of Departmentalisation'<\/i> is classified under the minor head 'Secretariat' below the appropriate Secretariat Major Head. Statement 1 is correct; statement 2 is wrong, since IAWs follow the same rule.<br><br><b>Para 2.14.3<\/b>: in case (a), provision is <i>'included in the total provision for the organisation'<\/i> (statement 3); in case (b), <i>'budget provision will be included in the Secretariat Demands for Grants'<\/i> of the Ministry (statement 4).\"\r\n },\r\n {\r\n  \"id\": 2078,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding general checks on bills:\\n1. Any alterations in the total of a bill must be attested by the officer concerned as many times as they are made.\\n2. Payment may be made on a bill signed by a subordinate on behalf of the Head of Office if the office stamp of the Head of Office is affixed.\\n3. Copies of sanctions are to be certified by the sanctioning officer or by an authorised gazetted Government servant.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 2.15.1(iv)<\/b>: there should be no erasures, and <i>'any alterations in the total are attested by the officer concerned as many times as they are made'<\/i> \u2014 statement 1 is correct. <b>Item (v)<\/b> requires <i>'that copies of sanctions are certified by the sanctioning officer or by an authorised gazetted Government servant'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is doubly wrong. The same item bars payment <i>'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'<\/i>. A stamp cannot cure a subordinate's signature; it is itself a ground for refusal.\"\r\n },\r\n {\r\n  \"id\": 2079,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding general checks on all classes of bills:\\n1. On vouchers prepared in any other language, a brief abstract in the authorised official language is given under the signature of the drawing officer.\\n2. The totals in bills are to be shown in words as well as in figures.\\n3. Where tallying between documents is prescribed, the fact of matching is noted on the bill alone and initialled by the AAO.\\n4. Bank account details are matched with the bank mandate form submitted along with the bills.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2, 3 and 4\",\r\n   \"1, 2 and 4 only\",\r\n   \"1 and 4 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 4 only<\/b><br><br><b>Para 2.15.1(i)<\/b> requires <i>'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'<\/i> \u2014 statement 1 is correct. <b>Item (ii)<\/b>: totals must be <i>'in words as well as in figures'<\/i> \u2014 statement 2 is correct. <b>Item (xii)<\/b>: <i>'that Bank account details match with the bank mandate form submitted along with the bills'<\/i> \u2014 statement 4 is correct.<br><br>Statement 3 alters both the place and the functionary. <b>Item (vi)<\/b>: <i>'the fact of the matching should be noted on both the documents and the note initialled by Accountant who does the tallying'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2080,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding income-tax deductions in bills:\\n1. In respect of pay bills of his own establishment, the PAO acts as the officer responsible for deducting income-tax on salaries.\\n2. In respect of pension bills paid by him after pre-check, the PAO is under a statutory obligation to deduct income-tax.\\n3. In respect of other bills, the PAO is responsible for checking the correctness of income-tax deductions made by the DDO.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Note below Para 2.15.1(vii)<\/b>: <i>'In respect of the pay bills of his\/her own establishment and pension bills paid by him\/her after pre-check, the Pay and Accounts Officer acts as the officer responsible for recovering income-tax'<\/i> under the head 'Salaries', and is under statutory obligation to deduct it at the time of payment. Statements 1 and 2 are correct.<br><br>Statement 3 overstates the duty: <i>'In respect of other bills, the PAO is not responsible for checking the correctness of the Income-tax deductions'<\/i>. He should only see that deductions are not omitted where they should clearly be made.\"\r\n },\r\n {\r\n  \"id\": 2081,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"A PAO receives the following claims for the first time on 15th March 2025. Which one can be admitted without the sanction of the competent authority required for belated claims?\",\r\n  \"options\": [\r\n   \"Arrears of HRA which became due on 10th February 2023\",\r\n   \"Arrears of pay which became due on 31st January 2023\",\r\n   \"Arrears of Transport Allowance which became due on 20th March 2023\",\r\n   \"Arrears of DA which became due on 1st December 2022\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Arrears of Transport Allowance which became due on 20th March 2023<\/b><br><br><b>Para 2.15.1(viii)<\/b> requires the PAO to see <i>'that no bill for pay or allowances not claimed within two years'<\/i> of its becoming due (Rule 295 of GFR, 2017) is admitted <i>'without the sanction of the competent authority'<\/i>.<br><br>Two years back from 15th March 2025 is 15th March 2023. The Transport Allowance arrears, due on 20th March 2023, are within two years and can be admitted in the ordinary course. The HRA (10th February 2023), pay (31st January 2023) and DA (1st December 2022) arrears have all crossed two years, and need the competent authority's sanction. They are not barred outright; the sanction makes them admissible.\"\r\n },\r\n {\r\n  \"id\": 2082,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Where Ministries\/Departments consider waiver of recovery of wrongful\/excess payments made to Government servants in situations of hardship, whose express approval is required for the waiver?\",\r\n  \"options\": [\r\n   \"the Department of Expenditure\",\r\n   \"the Department of Personnel and Training\",\r\n   \"the Financial Adviser of the Ministry\",\r\n   \"the Head of Accounting Organisation\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Department of Expenditure<\/b><br><br><b>Para 2.15.2<\/b>: under DoPT's advisory following the Supreme Court's order of 18.12.2014, <i>'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'<\/i>.<br><br>DoPT issued the advisory but is not the approving authority. DoE's own OM of 1.6.2023 prescribes instructions to be followed before referring such proposals. The FA and HoAO have no power to waive recovery of excess payments; the Ministry must obtain DoE's express approval.\"\r\n },\r\n {\r\n  \"id\": 2083,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding checks on establishment pay bills:\\n1. For a Government servant transferred from another establishment whose name appears for the first time, the LPC along with the joining order is to be furnished.\\n2. For a newly appointed person, the posting\/appointment order is to be enclosed with the pay bill.\\n3. An increment drawn is to be supported by an increment certificate signed by the DDO.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.16.1(vi)<\/b>: where names appear for the first time, <i>'Last Pay Certificate (LPC) along with joining order is furnished for a Government servant transferred from another establishment'<\/i>, and <i>'In case of a person newly appointed, posting order\/appointment order should be enclosed with pay bill'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 names the wrong signatory. <b>Item (vii)<\/b> requires the increment to be supported by <i>'an increment certificate duly signed by Head of Office.\/competent authority'<\/i>. Under <b>item (xiv)<\/b>, the PAO also checks that the increment is admissible and has actually accrued.\"\r\n },\r\n {\r\n  \"id\": 2084,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Changes in pay of a Government servant are not properly explained in the 'Remarks' column of a pay bill. What should the PAO do?\",\r\n  \"options\": [\r\n   \"refer the change to the Internal Audit Wing before passing\",\r\n   \"return the pay bill unpassed with a Bill Return Memo\",\r\n   \"keep the entire pay bill in objection until explained\",\r\n   \"keep the amount in objection and call for details, without returning the bill\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: keep the amount in objection and call for details, without returning the bill<\/b><br><br><b>Para 2.16.1(xii)<\/b>: <i>'In case the changes in pay are not properly explained in the 'Remarks' column of the pay bill, 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.'<\/i><br><br>This protects salary disbursement for the whole establishment while isolating the unexplained amount. Returning with a Bill Return Memo (<b>Para 2.5.1<\/b>) is inappropriate here. The Internal Audit Wing audits pay fixations after the fact (<b>Para 2.16.3.1<\/b>); it is not a pre-condition for passing the bill.\"\r\n },\r\n {\r\n  \"id\": 2085,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding monthly salary bills:\\n1. Monthly salary bills should reach PAOs by the 20th of the month to which they relate.\\n2. During the last three working days of the month, the PAO gives preference to monthly salary bills.\\n3. During those three days, bills other than monthly salary bills are not to be considered at all.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.16.1(xii)<\/b> records that the Subsidiary Instructions to R&P Rules provide that <i>'monthly salary bills should reach PAOs by the 20th of the month to which they relate'<\/i> \u2014 statement 1 is correct. <i>'During the last three working days of the month, PAO would give preference to monthly salary bills.'<\/i> Statement 2 is correct.<br><br>Statement 3 turns preference into prohibition. The provision continues: <i>'Bills other than monthly salary bills would be considered if they are unavoidable and urgent'<\/i>. Such bills are not excluded, only deprioritised.\"\r\n },\r\n {\r\n  \"id\": 2086,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding pay bills prepared through the EIS module of PFMS:\\n1. Since the system takes care of totals, DDOs need not attach the variation statement with EIS-generated pay bills.\\n2. The variation statement indicates the change in gross pay and allowances compared to the previous month for each Government servant.\\n3. The PAO and the Head of Office conduct periodic review of the Non-computational Allowance Payment Register.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 2.16.1(xiii)<\/b>: though the system takes care of totals, DDOs using EIS <i>'should check the details thoroughly and ensure that variation statement is invariably checked and is attached with Pay bill'<\/i>. Statement 1 is wrong. The variation statement <i>'should indicate the change in gross pay and allowances as compared to the previous month'<\/i> for each employee \u2014 statement 2 is correct.<br><br>The <b>Note<\/b> says the system should flag each new EIS entry, the CAM-23 report helps cross-check the manual register, and <i>'PAO and Head of Office would also conduct periodic review'<\/i> of it. Statement 3 is correct.\"\r\n },\r\n {\r\n  \"id\": 2087,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"An arrear bill on account of pay fixation must be accompanied by all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"the promotion\/pay fixation order\",\r\n   \"a DDO certificate that no part of the amount claimed has been drawn previously\",\r\n   \"a certificate from the Internal Audit Wing that the pay fixation has been audited\",\r\n   \"a DDO certificate that a note of the arrear claim has been made in the Pay Bill Register\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: a certificate from the Internal Audit Wing that the pay fixation has been audited<\/b><br><br><b>Para 2.16.1(xvi)<\/b>: <i>'orders relating to promotion\/non-functional upgradation, pay fixation order etc. are essentially made available with arrear bills'<\/i>, with DDO certificates <i>'that no part of amount claimed has been drawn previously'<\/i> and that a note of the arrear claim has been made in the Pay Bill Register.<br><br>Prior audit by the IAW is not a condition for paying arrears. Under <b>Para 2.16.3.2<\/b>, pay fixation orders on MACP\/promotion etc. are to be audited by internal audit and\/or the PAO <i>within 3 months<\/i> of issue \u2014 a post-issue check. <b>Item (ix)<\/b> separately requires a DDO certificate that a note has been made in the original bills.\"\r\n },\r\n {\r\n  \"id\": 2088,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"From which salary is the NPS subscription of a newly recruited employee covered under NPS to be recovered?\",\r\n  \"options\": [\r\n   \"the salary of the month following allotment of PRAN\",\r\n   \"the first salary\",\r\n   \"the salary of the month following joining\",\r\n   \"the first salary after completion of probation\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the first salary<\/b><br><br><b>Para 2.16.1(xviii)<\/b> requires the PAO to check <i>'that recovery of NPS subscriptions are made from the 1st salary of newly recruited employees covered under NPS'<\/i>, and that bills for Government's contributions are drawn along with the pay bills.<br><br>There is no deferment to a later month or to completion of probation. <b>Para 2.16.20.2(iv)<\/b> separately notes that deducting NPS contribution without allotment of PRAN should be discouraged \u2014 which places the onus on timely PRAN generation, not on deferring recovery. Under <b>item (v)<\/b>, the bill for Government contribution must be preferred along with the pay bill on time.\"\r\n },\r\n {\r\n  \"id\": 2089,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding check of Last Pay Certificates:\\n1. It is seen that joining time availed and joining time pay conform to the CCS (Joining Time) Rules, 1979.\\n2. Compensatory allowances may be drawn during joining time at the rates noted in the LPC.\\n3. Pay or leave salary due for a period prior to joining time is drawn according to rates noted in the LPC.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 2.16.2(ii)(b)<\/b> requires <i>'that the joining time availed of and the joining time pay are in conformity with Central Civil Services (Joining Time) Rules 1979'<\/i> \u2014 statement 1 is correct. <b>Item (d)<\/b>: <i>'that pay or leave salary, if due for a period prior to joining time is drawn according to rates noted in the last pay certificate'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. <b>Item (c)<\/b> requires <i>'that no compensatory allowance is drawn during joining time except as provided in S.R. 7-C'<\/i>. The LPC rates govern pay for the period before joining time, not compensatory allowances during it.\"\r\n },\r\n {\r\n  \"id\": 2090,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding undisbursed pay and allowances:\\n1. The term includes only the pay and allowances due to an employee but for some reasons not paid.\\n2. Undisbursed pay and allowances are refunded by deposit into the receipt head through a challan.\\n3. Refunds pertaining to a previous year are recorded under the minor head 'Deduct Recoveries of Overpayments'.\\n4. Refunds made in the same accounting year may be taken in reduction of expenditure under the detailed heads.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2, 3 and 4\",\r\n   \"1 and 3 only\",\r\n   \"1, 3 and 4 only\",\r\n   \"1 and 4 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 3 and 4 only<\/b><br><br><b>Note (1) below Para 2.16.2<\/b>: the term <i>'includes only the pay and allowances due to an employee, but for some reasons not paid'<\/i> \u2014 statement 1 is correct. <b>Note (2)<\/b>: they are refunded <i>'by short drawals from the bills'<\/i>, not by challan \u2014 statement 2 is wrong.<br><br>Refunds in the same year <i>'may be taken in reduction of expenditure under various detailed heads'<\/i> (statement 4), while <i>'Such recoveries pertaining to previous year shall be recorded under distinct minor head 'Deduct Recoveries of Overpayments''<\/i> below the concerned head (statement 3). <b>Note (3)<\/b> requires refunds to be noted against short drawals in the original bills.\"\r\n },\r\n {\r\n  \"id\": 2091,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Undisbursed pay of an employee is held in cash by the Drawing Officer from 5th January, with suitable arrangements for safe custody. Till what date at the most may he retain it?\",\r\n  \"options\": [\r\n   \"5th February\",\r\n   \"5th April\",\r\n   \"5th July\",\r\n   \"31st March, the close of the financial year\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 5th April<\/b><br><br><b>Note (2) below Para 2.16.2<\/b>: undisbursed pay and allowances in cash <i>'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'<\/i>. Three months from 5th January ends on 5th April.<br><br>The financial year-end is not the limit; it only affects accounting of the refund \u2014 same-year refunds reduce expenditure, while previous-year refunds go to 'Deduct Recoveries of Overpayments'. One month and six months are not prescribed. After the retention period, the amount is refunded by short drawal from bills.\"\r\n },\r\n {\r\n  \"id\": 2092,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding check against sanctioned strength:\\n1. The PAO maintains an Establishment Check Register separately for each DDO under his payment and accounting control.\\n2. Primary responsibility for ensuring that no claims are presented in excess of the sanctioned strength rests with the PAO.\\n3. The PAO's check may be limited to watching the total posts sanctioned and the number of persons drawing duty pay or on leave or under suspension.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 2.16.2(iii)<\/b>: <i>'The PAO shall maintain an Establishment Check Register (Form CAM 24) separately for each DDO'<\/i> \u2014 statement 1 is correct. The PAO's check <i>'may be limited to watch against the total number of posts sanctioned'<\/i> and persons drawing duty pay or on leave\/suspension \u2014 statement 3 is correct.<br><br>Statement 2 misplaces responsibility: <i>'it would be the responsibility of the DDO to ensure that no claims are presented to the PAO in excess of the sanctioned strength of staff. This will be put to test-check during Internal Audit.'<\/i> The PAO's register is a watch, not the primary control.\"\r\n },\r\n {\r\n  \"id\": 2093,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"A temporary post, continued from year to year as part of the regular establishment, expired on 31st March, and sanction for its continuance has not been received by 15th July. On what condition may salary for July in respect of the post be paid?\",\r\n  \"options\": [\r\n   \"on the DDO's certificate that the sanction is under process\",\r\n   \"only after obtaining the prior approval of the FA\",\r\n   \"only after approval of the Head of Accounting Organisation\",\r\n   \"without restriction, since the post is part of the regular establishment\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: only after obtaining the prior approval of the FA<\/b><br><br><b>Para 2.16.2(v)<\/b>: where sanction for continuance of such a temporary post <i>'is not forthcoming even after three months from the date when it expired, payments should be made only after obtaining prior approval of the FA'<\/i>. Three months from 31st March ended on 30th June, so from July FA approval is needed.<br><br><b>Item (iv)<\/b> makes obtaining extension primarily the DDO's duty, but equally requires the PAO to ensure salary is not paid <i>'as a matter of course'<\/i> beyond expiry. A DDO certificate does not suffice, and the HoAO is not the approving authority. The rule applies mutatis mutandis to Cheque Drawing DDOs.\"\r\n },\r\n {\r\n  \"id\": 2094,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Under whose attestation are events such as death, retirement, resignation, permanent transfer, suspension and withholding of increment noted in the Non-computational Allowance Payment Register?\",\r\n  \"options\": [\r\n   \"the AAO\",\r\n   \"the Pay and Accounts Officer\",\r\n   \"the DDO\",\r\n   \"the Head of Office\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the AAO<\/b><br><br><b>Para 2.16.2(vi)<\/b>: <i>'All cases of death, retirement, resignation and permanent transfer out of the establishment as also important events like suspension, withholding of increment etc. shall be noted in the CAM-23 register under the attestation of the AAO.'<\/i><br><br>CAM-23 is the Non-computational Allowance Payment Register maintained by the PAO under <b>Para 2.16.1(xii)<\/b>, noting pay, special pay, personal pay and similar details. The PAO and Head of Office periodically review it (<b>Note below Para 2.16.1(xiii)<\/b>), but attestation of these entries is by the AAO. The DDO and Head of Office work on the departmental side.\"\r\n },\r\n {\r\n  \"id\": 2095,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding pay fixation:\\n1. Heads of Offices are responsible for pay fixation of both gazetted and non-gazetted staff.\\n2. Authorities fixing pay under normal rules are required to consult the PAO in each case.\\n3. Cases of pay fixation in relaxation of normal rules are referred to the competent authority through the Head of Accounting Organisation.\\n4. Scrutiny of pay fixation cases done by departmental offices is audited by the Internal Audit Wing.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 4 only\",\r\n   \"1 and 4 only\",\r\n   \"1, 3 and 4 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 4 only<\/b><br><br><b>Para 2.16.3.1<\/b>: from 1st April 1976 the gazetted\/non-gazetted distinction was dispensed with and <i>'Heads of Offices have been made responsible for these'<\/i> \u2014 statement 1 is correct. The scrutiny of pay fixation <i>'should be audited by the Internal Audit Wing'<\/i> \u2014 statement 4 is correct.<br><br>Statement 2 is wrong: it is <i>'not, therefore, be necessary'<\/i> to consult PAOs for normal-rule cases; only complicated cases may go to the Pr.CCA\/CCA\/CA. Statement 3 is wrong: relaxation cases go <i>'through the Internal Finance Section of the Ministry and not to the Head of Accounting Organisation'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2096,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"An employee due to retire in three years is granted MACP by an order dated 1st May. Which of the following is correct?\",\r\n  \"options\": [\r\n   \"The MACP order is to be audited by 31st July and his earlier pay fixation orders audited on priority\",\r\n   \"The MACP order is to be audited by 31st July; earlier orders are audited in the normal course\",\r\n   \"The MACP order is audited along with pension papers sent four months before retirement\",\r\n   \"Only his earlier pay fixation orders are audited on priority; the MACP order in the normal course\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: The MACP order is to be audited by 31st July and his earlier pay fixation orders audited on priority<\/b><br><br><b>Para 2.16.3.2<\/b>: pay fixation orders on grant of <i>'MACP\/ACP\/Financial upgradation\/ increment\/Promotion etc. may necessarily be audited by the internal audit and \/or the PAO concerned, within 3 months of issuing such orders'<\/i>. An order of 1st May must therefore be audited by 31st July.<br><br><b>Para 2.16.3.3<\/b> adds: <i>'In cases where the employee is due to retire within next 4 years, audit of previous pay fixation orders shall be done on priority.'<\/i> Retiring in three years, he falls within this window. Both requirements apply together; waiting for pension papers (<b>Para 2.16.20.1(i)<\/b>) would defeat the purpose of avoiding recoveries at retirement.\"\r\n },\r\n {\r\n  \"id\": 2097,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding Children Education Allowance and Hostel Subsidy:\\n1. CEA is admissible for children studying from nursery to twelfth class, including classes eleventh and twelfth held by Junior Colleges.\\n2. The certificate from the Head of the Institution should confirm that the child studied in the school during the previous academic year.\\n3. For Hostel Subsidy, the certificate should, if applicable, mention the expenditure incurred on lodging and boarding.\\n4. In the absence of such certificate, self-attested fee receipts for any part of the academic year suffice.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2, 3 and 4\",\r\n   \"1, 2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3 only<\/b><br><br><b>Para 2.16.5(i)<\/b>: CEA is admissible <i>'in respect of children studying from class nursery to twelfth including classes eleventh and twelfth held by Junior Colleges'<\/i> \u2014 statement 1 is correct. <b>Item (ii)<\/b>: the certificate <i>'should confirm that the child studied in the school during the previous academic year'<\/i> \u2014 statement 2 is correct. <b>Item (iii)<\/b>: for Hostel Subsidy it should mention lodging and boarding expenditure, if applicable \u2014 statement 3 is correct.<br><br>Statement 4 is wrong: the alternative is self-attested report card or fee receipts confirming <i>'that the fee was deposited for the entire academic year'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2098,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"An officer completes a tour on 10th June. By what date must the TA adjustment bill be submitted?\",\r\n  \"options\": [\r\n   \"10th July\",\r\n   \"9th August\",\r\n   \"8th September\",\r\n   \"30th June\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 9th August<\/b><br><br><b>Para 2.16.6(viii)<\/b>: PAOs check <i>'that adjustment bill is submitted within 60 days from the date of completion of journey'<\/i>. Counting 60 days from 10th June \u2014 20 days remaining in June, 31 in July and 9 in August \u2014 the last date is 9th August.<br><br>30 days (10th July) is not the TA limit; the one-month limit applies to LTC adjustment where advance is drawn (<b>Para 2.16.7(viii)<\/b>). 90 days (8th September) is also not prescribed. The same 60-day limit, reckoned from actual delivery, applies to TA claims for transportation of personal effects and conveyance on transfer (<b>item (xii)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2099,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding Travelling Allowance claims:\\n1. A Government servant is not entitled to any travelling allowance for a journey made during leave.\\n2. TA\/DA is admissible on local training where the training exceeds one day.\\n3. TA claims for transportation of personal effects are to be submitted within 60 days from the date on which these are actually delivered.\\nWhich of the statements given above is\/are NOT correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 only\",\r\n   \"3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 2 only<\/b><br><br><b>Para 2.16.6(ix)<\/b>: <i>'a Government Servant is not entitled for any travelling allowance for journey made during leave (SR 134)'<\/i> \u2014 statement 1 is correct. <b>Item (xii)<\/b>: such claims are submitted <i>'within 60 days from the dates on which these are actually delivered to Government Servant'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is not correct. <b>Item (x)<\/b> requires the PAO to see <i>'that TA\/DA is not claimed on local training'<\/i>, with no duration-based exception. The other checks include approved tour programme, entitlement of mode, booking through authorised travel agents, and approval for journeys by own vehicle between well-connected places.\"\r\n },\r\n {\r\n  \"id\": 2100,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"A Government servant drew LTC advance and commenced the outward journey on 5th October. By what date must the LTC adjustment bill be submitted?\",\r\n  \"options\": [\r\n   \"5th December\",\r\n   \"5th January\",\r\n   \"4th December\",\r\n   \"5th November\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 5th November<\/b><br><br><b>Para 2.16.7(viii)<\/b>: the adjustment bill is to be <i>'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'<\/i>. With advance drawn, one month from 5th October is 5th November.<br><br>5th January would apply if no advance had been drawn. The 60-day limit belongs to TA adjustment bills (<b>Para 2.16.6(viii)<\/b>), which is reckoned from completion of the journey, not the outward journey. LTC timelines run from the outward journey regardless of when the return journey is completed.\"\r\n },\r\n {\r\n  \"id\": 2101,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding Leave Travel Concession claims:\\n1. Where no advance has been drawn, the LTC claim is to be submitted within three months of the outward journey.\\n2. The LTC journey may be performed in a vehicle owned by the Government servant, provided the entitled mode is not exceeded.\\n3. The claim is restricted to the shortest route for a circular journey performed.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 2.16.7(viii)<\/b>: the adjustment bill is due <i>'three months of the outward journey if no advance has been drawn'<\/i> \u2014 statement 1 is correct. <b>Item (vi)<\/b>: <i>'that claim is restricted with the shortest route for circular journey performed'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. <b>Item (ix)<\/b> requires <i>'that journey is not performed in vehicle owned by the government servant'<\/i>, without any entitlement-based exception. Other checks include Service Book entries of LTC, sanction for 10 days' Earned Leave encashment, and booking through authorised travel agents.\"\r\n },\r\n {\r\n  \"id\": 2102,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding medical reimbursement claims:\\n1. Medicine purchased from the open market\/chemist is not admissible in the case of CGHS beneficiaries.\\n2. Medical advance, if any, is to be paid in favour of the hospital only and not to the employee's account.\\n3. Where part settlement is made by an insurance policy, a certificate that total reimbursement from both sources does not exceed actual expenditure is required.\\n4. Special care is to be taken regarding diet charges included in hospital bills.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3 only\",\r\n   \"1, 2 and 4 only\",\r\n   \"1, 3 and 4 only\",\r\n   \"1, 2, 3 and 4\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2, 3 and 4<\/b><br><br>All four are correct. <b>Para 2.16.8(6)<\/b>: <i>'Medicine purchased from open market\/chemist is not admissible i.e. in case of CGHS beneficiaries'<\/i>. <b>Item 9<\/b>: medical advance <i>'is to be paid in favour of hospital only and not in individual account of employee'<\/i>.<br><br><b>Item 8<\/b> requires a certificate that total reimbursement from insurance and CGHS does not exceed actual expenditure. <b>Item 5<\/b>: <i>'Special care is to be taken in regard to the diet charges'<\/i>, since they are normally included in hospital bills. Other checks include essentiality certificates, discharge summary for indoor patients, and CGHS rate codes.\"\r\n },\r\n {\r\n  \"id\": 2103,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Match List-I (Nature of contingent charges) with List-II (Class of contingency):\\nList-I\\nA. Charges met from a lump sum grant at the disbursing officer's discretion, whose annual incidence can be averaged with reasonable accuracy\\nB. Charges for which scales have been laid down by competent authority\\nC. Charges which cannot be incurred without special sanction of superior authority in each case\\nD. Charges incurred without special sanction but requiring approval and countersignature of superior authority before admission\\nList-II\\n1. Special Contingencies\\n2. Contract Contingencies\\n3. Countersigned Contingencies\\n4. Scale Regulated Contingencies\",\r\n  \"options\": [\r\n   \"A-2, B-4, C-3, D-1\",\r\n   \"A-4, B-2, C-1, D-3\",\r\n   \"A-2, B-4, C-1, D-3\",\r\n   \"A-3, B-4, C-1, D-2\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: A-2, B-4, C-1, D-3<\/b><br><br><b>Para 2.16.9.1<\/b>: (a) charges from a lump sum grant for expenditure at the disbursing officer's discretion, generally <i>'the annual incidence of which can be averaged with reasonable accuracy'<\/i>, are Contract Contingencies (A-2); (b) charges with scales laid down <i>'may be designated Scale Regulated Contingencies'<\/i> (B-4).<br><br>(c) Charges that cannot be incurred <i>'without special sanction (in each case) of superior authority'<\/i> are Special Contingencies (C-1). (d) Charges needing approval and countersignature before admission are Countersigned Contingencies (D-3). The fifth class, Fully Vouched, needs neither special sanction nor countersignature.\"\r\n },\r\n {\r\n  \"id\": 2104,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"What are contingent charges termed which require neither special sanction nor countersignature, and may be incurred by the disbursing officer on his own authority subject to accounting for them?\",\r\n  \"options\": [\r\n   \"Fully Vouched Contingencies\",\r\n   \"Contract Contingencies\",\r\n   \"Countersigned Contingencies\",\r\n   \"Scale Regulated Contingencies\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Fully Vouched Contingencies<\/b><br><br><b>Para 2.16.9.1(e)<\/b>: charges <i>'which require neither special sanction nor countersignature and may be incurred by the disbursing officer on his own authority, subject to the necessity of accounting for them'<\/i> may be termed Fully Vouched Contingencies.<br><br>Contract Contingencies also involve discretion, but only within a lump sum grant (<b>item (a)<\/b>). Countersigned Contingencies need countersignature (<b>item (d)<\/b>), and Scale Regulated ones are bound by prescribed scales (<b>item (b)<\/b>). Under <b>Para 2.16.11<\/b>, fully-vouched contingencies are paid on detailed bills, and no registers are generally maintained for them.\"\r\n },\r\n {\r\n  \"id\": 2105,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"A sanction for special contingencies contains no indication of the amount or limit of expenditure sanctioned. What should the PAO do?\",\r\n  \"options\": [\r\n   \"enquire from the issuing authority and not admit charges until complete sanction is received\",\r\n   \"admit charges up to the delegated financial powers of the sanctioning authority\",\r\n   \"admit the charges and place the amount under objection\",\r\n   \"refer the sanction to the FA for fixing the limit\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: enquire from the issuing authority and not admit charges until complete sanction is received<\/b><br><br><b>Para 2.16.9.3(ii)<\/b>: <i>'When an order of sanction contains no indication of the amount or limit of expenditure sanctioned, enquiry should be made from the authority which issued it, and charges should not be admitted until complete sanction is received.'<\/i><br><br>In respect of special contingencies, <b>item (i)<\/b> makes the PAO's principal duty <i>'to watch the expenditure against the necessary sanction of superior authority'<\/i> \u2014 impossible without a limit. Assuming the sanctioning authority's full delegated power, or passing with an objection, would pre-empt the sanction. <b>Para 2.9.4<\/b> requires every sanction to be <i>'definite'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2106,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Arrange the following in the correct sequence of action where detailed countersigned bills against an abstract contingent bill are not furnished within the prescribed period:\\n1. Matter reported to the Head of the Department by name\\n2. Matter reported to the Controlling Officer by name\\n3. Matter reported to the Principal Accounts Office\\n4. Amount drawn on the abstract contingent bill placed under objection by the AAO\",\r\n  \"options\": [\r\n   \"4-2-3-1\",\r\n   \"4-1-2-3\",\r\n   \"2-4-1-3\",\r\n   \"4-2-1-3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 4-2-1-3<\/b><br><br><b>Para 2.16.10 A(ii)<\/b>: where needed, the AAO <i>'should ensure that the amount drawn on an abstract contingent bill is placed under objection'<\/i> and objections pursued vigorously. Where detailed bills are not furnished within the prescribed period, <i>'they should be reported to the Controlling Officer by name'<\/i>.<br><br>Thereafter, <i>'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'<\/i>. The escalation thus runs: objection, Controlling Officer, HoD, Principal Accounts Office.\"\r\n },\r\n {\r\n  \"id\": 2107,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding contingent bills countersigned after payment:\\n1. The money is drawn on an abstract bill, and approval of the superior authority is received later on the monthly detailed countersigned bill.\\n2. Only the detailed monthly bill requires scrutiny in the PAO; the abstract bill is passed on the DDO's certificate.\\n3. Adequate caution should be exercised in passing detailed bills supported by invoices that are very old compared to the date of drawal of the abstract bill.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 2.16.10 A(i)<\/b>: the money <i>'is actually drawn on an abstract bill'<\/i> and the PAO subsequently receives the superior authority's approval on the monthly detailed countersigned bill \u2014 statement 1 is correct. <b>Item (iii)<\/b>: <i>'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.'<\/i> Statement 3 is correct.<br><br>Statement 2 is wrong: <i>'Both the abstract bill and the detailed monthly bill require scrutiny in the PAO.'<\/i> For abstract bills, the PAO checks that the drawing officers are authorised to draw them.\"\r\n },\r\n {\r\n  \"id\": 2108,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In checking a countersigned contingent bill, how should the PAO treat items which appear excessive in rate but are within the sanctioning powers of the countersigning officer?\",\r\n  \"options\": [\r\n   \"disallowed, with the drawer intimated of the reasons\",\r\n   \"not disallowed, but the countersigning officer's attention drawn to them\",\r\n   \"kept under objection until the FA approves them\",\r\n   \"referred to the Internal Audit Wing before passing the bill\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: not disallowed, but the countersigning officer's attention drawn to them<\/b><br><br><b>Para 2.16.10 A(v)<\/b>: except on the points covered earlier, the PAO <i>'should not disallow any items included in a countersigned bill which are within the sanctioning powers of the countersigning officer'<\/i>. He should however draw the latter's attention to expenditure which seems questionable or excessive in rate, price or amount, and may suggest the Department address the issue.<br><br>Disallowance with intimation to the drawer applies to minor omissions in bills generally (<b>Para 2.5.2<\/b>), not to matters within a countersigning officer's powers. Neither FA approval nor prior IAW reference is prescribed.\"\r\n },\r\n {\r\n  \"id\": 2109,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding contingent bills countersigned before payment and fully-vouched contingencies:\\n1. Where countersignature is required before payment, there is no abstract bill and payment is made on a detailed bill.\\n2. In such cases, the Accountant makes an entry in the Objection Book for every bill.\\n3. Fully-vouched contingencies are paid on detailed bills, and registers are generally not maintained for them.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 2.16.10 B<\/b>: where countersignature is required before payment, <i>'there will be no abstract bill but payment will instead be made on a detailed bill'<\/i> \u2014 statement 1 is correct. <b>Para 2.16.11<\/b>: fully-vouched contingencies are paid on detailed bills, and no registers need to be maintained except where the PAO is asked to check charges against a lump sum appropriation \u2014 statement 3 is correct.<br><br>Statement 2 is wrong: the Accountant <i>'will make no entry in the 'Objection Book' unless some item in the detailed bill itself is objectionable'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2110,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consultation with the Ministry of Law regarding fees of lawyers proposed to be engaged by a Department is dispensed with in all of the following cases EXCEPT:\",\r\n  \"options\": [\r\n   \"cases handled by the Central Government Solicitors at Mumbai and Kolkata\",\r\n   \"lawyers engaged by the Department within its delegated financial powers\",\r\n   \"lawyers engaged on scales of fees fixed by the High Court concerned\",\r\n   \"cases handled by Standing Counsels of the Income Tax Department\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: lawyers engaged by the Department within its delegated financial powers<\/b><br><br><b>Para 2.16.13(i)<\/b>: the Ministry of Law <i>'should invariably be consulted'<\/i> on fees of lawyers except where standing arrangements exist \u2014 e.g. cases handled by the Central Government Solicitors at Mumbai and Kolkata or by Standing Counsels of the Income Tax Department \u2014 and <i>'in cases where lawyers are engaged on scales of fees fixed by the High Court concerned'<\/i>.<br><br>Delegated financial power is a separate requirement, not an exception to consultation. <b>Item (ii)<\/b> requires sanctions for legal charges to conform to limits in the Annexure to Schedule V of DFPR, 1978, in addition to Law Ministry consultation.\"\r\n },\r\n {\r\n  \"id\": 2111,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding cancellation of sub-vouchers of contingent bills:\\n1. Sub-vouchers required to be sent to the PAO are cancelled by the drawing officer before dispatch, to prevent their reuse.\\n2. Sub-vouchers received in the PAO are cancelled by rubber stamp or in hand under the dated initials of the Accountant concerned.\\n3. For vouchers selected for post audit, the cancellation is also attested by the AAO.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 2.16.14<\/b>: such sub-vouchers <i>'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'<\/i>. Statement 1 is wrong.<br><br>All sub-vouchers received in the PAO <i>'should be cancelled by means of a rubber stamp or in hand under the dated initials of the Accountant concerned'<\/i> \u2014 statement 2 is correct. For vouchers selected for post audit, cancellation <i>'should be attested by the A.A.O. also'<\/i> \u2014 statement 3 is correct. The general instructions are in the Subsidiary Instructions to R&P Rules, 2022.\"\r\n },\r\n {\r\n  \"id\": 2112,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding sanctions for grants-in-aid:\\n1. Sanctions should contain a specific direction for payment of the specified amount, instead of merely conveying approval.\\n2. Sanctions should invariably indicate whether the grants-in-aid are recurring or non-recurring.\\n3. Where a grant is unconditional, the PAO should enquire into the manner in which it is utilised by the grantee.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.16.15(i)(b)<\/b>: sanctions should be <i>'so worded that there is a specific direction for the payment of the specified amount, instead of merely conveying an approval'<\/i> \u2014 statement 1 is correct. <b>Item (c)<\/b>: they must <i>'indicate invariably, whether the grants-in-aid are recurring or non-recurring'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 inverts the rule. <b>Item (iv)<\/b>: <i>'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.'<\/i> Enquiry, through Utilisation Certificates, arises only for conditional grants.\"\r\n },\r\n {\r\n  \"id\": 2113,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"A Ministry releases Grant X to an institution without attaching any condition, and Grant Y with the condition that it be spent on setting up a laboratory within the financial year. Which of the following correctly describes the PAO's watch over utilisation?\",\r\n  \"options\": [\r\n   \"UCs for both grants are watched through the grants register\",\r\n   \"No enquiry into either grant, as both are paid on the sanctioning authority's certificate\",\r\n   \"UC for Grant X is watched; Grant Y is checked by examining the grantee's accounts\",\r\n   \"No enquiry into utilisation of Grant X; receipt of UC for Grant Y is watched through the grants register\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: No enquiry into utilisation of Grant X; receipt of UC for Grant Y is watched through the grants register<\/b><br><br><b>Para 2.16.15(iv)<\/b>: the extent of check <i>'depends on whether the grant is conditional or unconditional'<\/i>. For Grant X: <i>'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.'<\/i><br><br>For Grant Y, conditions are attached in the shape of specified objects and time, so the receipt of <i>'formal utilisation certificate from the sanctioning authority should be watched through the said register'<\/i> \u2014 the Register of Payment of Grants-in-aid maintained in PFMS. The PAO does not examine the grantee's own accounts in either case.\"\r\n },\r\n {\r\n  \"id\": 2114,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"A grant to an educational institution is sanctioned by a subordinate authority under delegated powers, conditional on the institution meeting prescribed standards, and the sanction order quotes the relevant rules. What should the PAO ordinarily do?\",\r\n  \"options\": [\r\n   \"accept the bill on the sanctioning authority's expressed or implied certificate that conditions are fulfilled\",\r\n   \"call for evidence of number of scholars and methods of instruction before payment\",\r\n   \"refer the bill to the FA for verifying fulfilment of conditions\",\r\n   \"require an inspection report of the Internal Audit Wing before payment\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: accept the bill on the sanctioning authority's expressed or implied certificate that conditions are fulfilled<\/b><br><br><b>Para 2.16.15(iii)<\/b>: where power to sanction is delegated subject to prior fulfilment of conditions by grantees \u2014 for example, educational institutions satisfying standards in number of scholars and methods of instruction \u2014 <i>'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'<\/i>.<br><br>The PAO sees that the prescribed certificates are recorded, but does not independently verify institutional standards or seek FA\/IAW verification. Responsibility for fulfilment rests on the sanctioning authority's certificate.\"\r\n },\r\n {\r\n  \"id\": 2115,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Scholarship bills are posted in the Register of Payment of Grants-in-aid in the same manner as grants-in-aid. Which column of the register is not used for them?\",\r\n  \"options\": [\r\n   \"recording the total amount sanctioned\",\r\n   \"recording the sanctioned scale\",\r\n   \"recording the period for which sanctioned\",\r\n   \"watching receipt of Utilisation Certificates\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: watching receipt of Utilisation Certificates<\/b><br><br><b>Para 2.16.16(iii)<\/b>: <i>'Scholarship 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.'<\/i><br><br>The other items are precisely what the check by numbers watches under <b>item (i)<\/b>: that <i>'the sanctioned scale is not exceeded'<\/i>, that there is no excess over the total amount sanctioned, and that scholarships are drawn only for the sanctioned period. Utilisation Certificates are relevant to conditional grants under <b>Para 2.16.15(iv)<\/b>, not to scholarships paid to individuals.\"\r\n },\r\n {\r\n  \"id\": 2116,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding loans and advances to public sector undertakings and autonomous bodies:\\n1. Reasons for any unusual condition in the sanction, such as remission of interest in an individual case, should be enquired into.\\n2. During pre-check, it is seen that conditions to be fulfilled before payment are actually fulfilled and a certificate to that effect is recorded on the bill.\\n3. Loan Registers for watching recovery are maintained manually by the Principal Accounts Office outside PFMS.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.16.17(i)<\/b>: sanctions should be examined and <i>'the reasons for any unusual conditions included therein, if any e.g., remission of interest in an individual case, should be enquired'<\/i> \u2014 statement 1 is correct. During pre-check it is seen that <i>'the conditions to be fulfilled before payment, if any, are actually fulfilled and a certificate to that effect is recorded on the bill'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Item (ii)<\/b>: <i>'For watching the recovery of loans, Loan Register(s) are to be maintained in Form CAM \u2013 29 in PFMS.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 2117,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding interest-bearing advances to Government servants:\\n1. Calculation of interest recoverable from the loanee is the responsibility of the head of office\/DDO for both gazetted and non-gazetted Government servants.\\n2. Heads of offices are responsible for obtaining mortgage bonds and agreements and ensuring necessary insurance.\\n3. The PAO is responsible for checking the correctness of interest recovered by the DDO and confirming balances in recovery schedules.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 2.16.17(iii)<\/b>: calculation of interest <i>'will be that of the head of office\/drawing and disbursing officer both for gazetted and non-gazetted Government servants'<\/i>, and heads of offices are responsible for obtaining mortgage bonds, agreements and necessary insurance.<br><br><b>Item (iv)<\/b>: PAOs are responsible for <i>'checking the correctness of the interest recovered by the drawing and disbursing officer'<\/i> and confirming balances in the recovery schedules, pointing out discrepancies. When an advance is closing, the PAO seeks from the HoO and DDO whether enhanced or normal interest applies.\"\r\n },\r\n {\r\n  \"id\": 2118,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"A statement of the outstanding balance of a House Building Advance as at the close of the year is furnished to the DDO on 15th May. By what date, if no comments are received, will the balance be treated as accepted?\",\r\n  \"options\": [\r\n   \"31st May\",\r\n   \"15th June\",\r\n   \"15th July\",\r\n   \"15th August\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 15th July<\/b><br><br><b>Para 2.16.18(i)(e)<\/b>: the year-end outstanding balance must be communicated to and accepted by the Government servant, and the statement is furnished to the DDO <i>'with the observation that non-receipt of any comments within two months would be treated as acceptance of balance'<\/i>. Two months from 15th May is 15th July.<br><br>One month or three months are not prescribed. The same paragraph applies to long-term advances recoverable in not less than 60 monthly instalments. Where repayment is neglected or irregular, <b>item (f)<\/b> requires the matter to be reported to the sanctioning authority.\"\r\n },\r\n {\r\n  \"id\": 2119,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"With which payment is recovery of a long-term advance drawn by a Government servant to commence?\",\r\n  \"options\": [\r\n   \"the pay of the month following the month of sanction\",\r\n   \"the pay of the month following completion of the asset\",\r\n   \"the first pay after the mortgage deed and insurance are completed\",\r\n   \"the first issue of pay, leave salary or subsistence allowance after the advance is drawn\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the first issue of pay, leave salary or subsistence allowance after the advance is drawn<\/b><br><br><b>Para 2.16.18(ii)<\/b>: <i>'The recovery of the advances should commence with the first issue of pay, leave salary or subsistence allowance as the case may be after the advance is drawn'<\/i> (Rule 24 of Compendium of Rules on Advances).<br><br>The trigger is drawal, not sanction or completion of the asset. Obtaining mortgage bonds, agreements and insurance is a separate responsibility of heads of offices (<b>Para 2.16.17(iii)<\/b>) and does not defer recovery. Recovery continues even during leave or suspension, from leave salary or subsistence allowance.\"\r\n },\r\n {\r\n  \"id\": 2120,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"By what date is the monthly verification of the Broadsheet of HB\/MC Advances with the ledger figures for the month of April to be submitted to the PAO?\",\r\n  \"options\": [\r\n   \"20th May\",\r\n   \"20th June\",\r\n   \"30th April\",\r\n   \"20th July\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 20th June<\/b><br><br><b>Para 2.16.18(v)<\/b>: recoveries are posted in the Broadsheet, totalled monthly and agreed with ledger figures in the Compilation Section; <i>'This monthly verification indicating progressive differences and their reconciliation shall be submitted to the Pay and Accounts Officer every month by 20th of the second succeeding month.'<\/i> For April, the second succeeding month is June, so the date is 20th June.<br><br>20th May is the first succeeding month. The 20th of the month is also when monthly salary bills should reach the PAO (<b>Para 2.16.1(xii)<\/b>) and when the AAO verifies bills (<b>Para 2.2.7<\/b>) \u2014 distinct timelines.\"\r\n },\r\n {\r\n  \"id\": 2121,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"A procuring entity wishes to procure goods available on GeM from the open market without following the GFR provision mandating GeM. Whose approval is required?\",\r\n  \"options\": [\r\n   \"the Secretary in consultation with the FA, on recommendation of the Standing Committee on GeM\",\r\n   \"the FA, on recommendation of the Head of Accounting Organisation\",\r\n   \"the Head of Department, in consultation with the Internal Finance Division\",\r\n   \"the Procurement Policy Division of the Department of Expenditure\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Secretary in consultation with the FA, on recommendation of the Standing Committee on GeM<\/b><br><br><b>Para 2.16.19.1<\/b>: procurement of goods and services available on GeM is mandatory. If the procuring entity <i>'wants to procure Goods & Services available on GeM from open market without following Rule 149 of GFR-2017'<\/i>, then <i>'approval of Secretary in consultation with FA is required based on recommendation of Standing Committee on GeM'<\/i>.<br><br>The Procurement Policy Division figures only as the issuer of the OM on non-availability certificates, which apply where goods are <i>not<\/i> available on GeM. Neither the FA alone nor the HoD with IFD can authorise bypassing GeM.\"\r\n },\r\n {\r\n  \"id\": 2122,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding checks on bills for procurement of goods and services:\\n1. Advance payment to a supplier exceeding the limit in the GFR requires concurrence\/approval of the FA, with adequate safeguards such as Bank Guarantee.\\n2. For contracts placed through GeM, payment through PFMS is released online only against the e-bill generated on GeM.\\n3. TDS under Section 194J of the Income Tax Act is deducted on bills for supply of goods.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.16.19.1(vii)<\/b>: advance payment should not exceed the limit in Rule 172(1) of GFR, <i>'and if it exceeds concurrence\/ approval of FA of Ministry\/Department is required'<\/i>, with safeguards such as Bank Guarantee \u2014 statement 1 is correct. <b>Item (xiii)<\/b>: for GeM contracts, payment <i>'must be released online only against e-bill generated on GeM'<\/i>, with no offline payment to avoid double payment \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Item (x)<\/b> applies TDS under Section 194J <i>'on account of professional\/Technical Services'<\/i>, not supply of goods.\"\r\n },\r\n {\r\n  \"id\": 2123,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Of the following checks on bills for purchase of stores, which one is to be exercised at the time of internal audit of departmental records rather than at pre-check?\",\r\n  \"options\": [\r\n   \"Absence of splitting of purchases to avoid higher sanction\",\r\n   \"Agreement of bill rates with the contract\/purchase order\",\r\n   \"Furnishing of quality and quantity certificates\",\r\n   \"Existence of financial sanction for the procurement\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Absence of splitting of purchases to avoid higher sanction<\/b><br><br><b>Note (b) below Para 2.16.19.1<\/b>: <i>'The checks at (iii) and (vi) above are to be exercised at the time of internal audit of records of the departmental authorities.'<\/i> Item (vi) is <i>'that the purchases have not been split up so as to avoid the necessity of obtaining the sanction of higher authority'<\/i>; item (iii) concerns economy of purchases.<br><br><b>Note (a)<\/b> places items (i), (ii), (iv) and (v) \u2014 provision of funds, financial sanction, agreement of rates with the contract, and quality\/quantity certificates \u2014 at pre-check or post-check, since these can be verified from sanctions and supply orders communicated to the PAO.\"\r\n },\r\n {\r\n  \"id\": 2124,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding stores:\\n1. Maintaining numerical and value accounts of stores and physical verification of stores is the responsibility of departmental officers.\\n2. The Internal Audit Wing of the accounting organisation conducts physical verification of stores and stock.\\n3. During internal check, it is ensured that staff employed for physical verification are independent of those holding custody of stores or keeping their accounts.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 2.16.19.2<\/b>: under Chapter 7 of GFR, the responsibility of maintaining numerical and value accounts and physical verification of stores <i>'is that of the departmentalofficers'<\/i> \u2014 statement 1 is correct. During internal check it is ensured that <i>'the staff employed for physical verification are independent of those responsible for the physical custody of the stores or for keeping accounts thereof'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong: the departmental accounting organisation (including Internal Audit) <i>'is not required to maintain the numerical and value accounts of stores or to conduct physical verification of stores and stock'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2125,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Arrange the following stages of procurement and payment through GeM in the correct sequence:\\n1. Bill examined in the PAO at DH, AAO and Pay and Accounts Officer levels\\n2. Ministry issues a sanction order for placing a supply order on the GeM portal\\n3. Required amount in the relevant budget heads gets blocked in PFMS\\n4. Bill generated on GeM; DDO makes deductions such as Liquidated Damages and pushes it to PFMS\",\r\n  \"options\": [\r\n   \"2-3-4-1\",\r\n   \"3-2-4-1\",\r\n   \"2-4-3-1\",\r\n   \"2-3-1-4\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 2-3-4-1<\/b><br><br><b>Para 2.16.19.4(i)<\/b>: the Ministry <i>'would issue a sanction order for placing a supply order on the GeM portal'<\/i>; once the supply order is placed, <i>'the required amount in the relevant Budget heads gets blocked in PFMS'<\/i>, contingent on sufficient budget for the DDO.<br><br><b>Item (ii)<\/b>: after receipt of the order, the bill is generated on GeM; the DDO, acting as <i>'human bridge'<\/i>, makes deductions for Liquidated Damages and delay and pushes the bill to PFMS, where it is examined at three levels in the PAO. Budget blocking thus precedes supply and billing.\"\r\n },\r\n {\r\n  \"id\": 2126,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding processing of GeM bills:\\n1. Blocking of budget in PFMS on placement of a supply order is contingent on sufficient budget being available for the DDO.\\n2. Deductions for Liquidated Damages are made by the PAO at the time of pre-check in PFMS.\\n3. A manual bill accompanies the system bill to the PAO if the DDO does not apply DSC.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 2.16.19.4(i)<\/b>: budget blocking <i>'would be contingent on sufficient budget being available for the DDO'<\/i> \u2014 statement 1 is correct. <b>Item (iv)<\/b>: <i>'The manual bill would also accompany to the PAO'<\/i> along with the system bill <i>'if DDO does not apply DSC'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 misplaces the function. Under <b>item (ii)<\/b>, it is the DDO, logging in on GeM as the 'human bridge', who <i>'would make necessary deductions related to Liquidated Damages, delay in services etc.'<\/i> before pushing the bill. <b>Para 2.16.19.1(xii)<\/b> requires the PAO only to check that LD has been deducted.\"\r\n },\r\n {\r\n  \"id\": 2127,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"For a Government servant retiring on superannuation on 31st December, by what date should the Head of Office send the pension papers along with the service book to the PAO?\",\r\n  \"options\": [\r\n   \"30th June\",\r\n   \"30th September\",\r\n   \"31st October\",\r\n   \"31st August\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 31st August<\/b><br><br><b>Para 2.16.20.1(i)<\/b>: <i>'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'<\/i> as per CCS (Pension) Rules, 2021. Four months before 31st December is 31st August.<br><br>30th June (six months) and 30th September\/31st October (three and two months) do not match the prescribed period. <b>Item (ii)<\/b> separately requires the qualifying service certificate to be issued by the Head of Office in consultation with the PAO within the time prescribed, to avoid recovery of excess payment arising from wrong pay fixation at retirement.\"\r\n },\r\n {\r\n  \"id\": 2128,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding GPF and NPS bills:\\n1. GPF advance bills are supported by the GPF ledger statement on PFMS.\\n2. NPS bills are supported by the subscriber statement.\\n3. Deduction of NPS subscriber contribution from salary before allotment of PRAN is to be encouraged to avoid arrears.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.16.20.2(i)<\/b>: <i>'The GPF advance bills are supported by GPF ledger statement on PFMS.'<\/i> <b>Item (iii)<\/b>: <i>'NPS bills are supported by subscriber statement.'<\/i> Statements 1 and 2 are correct.<br><br>Statement 3 reverses the instruction. <b>Item (iv)<\/b> describes NPS subscriber contribution <i>'deducted from salary without allotment of PRAN number which should be discouraged'<\/i>. <b>Item (v)<\/b> requires the bill for Government contribution to be preferred along with the pay bill on time, and <b>item (ii)<\/b> requires GPF advance\/withdrawal sanctions to conform to GPF rules with the competent authority's approval.\"\r\n },\r\n {\r\n  \"id\": 2129,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding principles governing contracts:\\n1. Terms of a contract once entered into should not be materially varied without the previous consent of the competent financial authority.\\n2. Where the lowest tender is not accepted, reasons should be recorded.\\n3. Even where a formal written contract is not made, no order for supplies should be placed without at least a written agreement as to price.\\n4. The financial status of tenderers is not a relevant factor once their rates are the lowest.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2, 3 and 4\",\r\n   \"1, 2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3 only<\/b><br><br><b>Para 2.16.21(iii)(d)<\/b>: terms <i>'should not be materially varied without the previous consent of the competent financial authority'<\/i>. <b>Item (f)<\/b>: where the lowest tender is not accepted, <i>'reasons should be recorded'<\/i>. <b>Item (h)<\/b>: <i>'no order for supplies, etc., should be placed without at least a written agreement as to price'<\/i>. Statements 1\u20133 are correct.<br><br>Statement 4 is wrong. <b>Item (g)<\/b>: <i>'the financial status of the individuals and firms tendering must be taken into consideration, in addition to all other relevant factors'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2130,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"A contract entered into by a Department is likely to endure for seven years. Consider the following statements regarding its terms:\\n1. It should, wherever feasible, provide for revocation or cancellation by Government at any time after the expiry of six months' notice.\\n2. The power of revocation so provided may be exercised only on breach of contract by the contractor.\\n3. Its terms, once entered into, should not be materially varied without the previous consent of the competent financial authority.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 2.16.21(iii)(j)<\/b>: when a contract is likely to endure <i>'for a period of more than five years'<\/i>, it should, wherever feasible, include <i>'a provision for an unconditional power of revocation or cancellation by Government at any time after the expiry of six months notice'<\/i>. Statement 1 is correct.<br><br>Statement 2 is wrong: the power is expressly <i>unconditional<\/i>, not tied to breach. Statement 3 is correct under <b>item (d)<\/b>: terms <i>'should not be materially varied without the previous consent of the competent financial authority'<\/i>. <b>Item (iv)<\/b> further requires deviations to be approved by an authority not subordinate to that which approved the original contract.\"\r\n },\r\n {\r\n  \"id\": 2131,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding the role of the PAO in contracts:\\n1. Watching the fulfilment of contract conditions is entirely the responsibility of the executive authorities who enter into the contracts.\\n2. The PAO would normally not get into contractual terms and their genuineness unless prima facie they appear detrimental to Government's interest.\\n3. Deviation from a contract requires approval of an authority not subordinate to that required for the original contract.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 2.16.21(ii)<\/b>: executive authorities who enter into contracts <i>'will also be entirely responsible to watch the fulfilment of contract conditions'<\/i>. <b>Item (iii)<\/b>: <i>'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.'<\/i><br><br><b>Item (iv)<\/b>: <i>'Deviation from contracts requires approval of authority not subordinate to that required for the original contract.'<\/i> The PAO still looks into signed contracts and fulfilment of terms before releasing payment, and ensures no payment outside contract terms without the competent financial authority's consent.\"\r\n },\r\n {\r\n  \"id\": 2132,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"A civil department enters into purchase contracts of \u20b918 lakh, \u20b925 lakh and \u20b940 lakh. In respect of which of these must copies invariably be obtained and examined by the PAO, and payments regulated accordingly?\",\r\n  \"options\": [\r\n   \"the \u20b925 lakh and \u20b940 lakh contracts\",\r\n   \"only the \u20b940 lakh contract\",\r\n   \"all three contracts\",\r\n   \"none, since contracts are examined only at internal audit\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the \u20b925 lakh and \u20b940 lakh contracts<\/b><br><br><b>Para 2.16.21(v)<\/b>: <i>'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'<\/i> (Rule 225(xiii) of GFR). The \u20b925 lakh contract qualifies, since the threshold is inclusive.<br><br>For contracts below the threshold, where contract rates are not communicated to the PAO, <b>item (vi)<\/b> requires a certificate from the competent authority that the claim is correct with reference to the contract rates. Examination is not deferred to internal audit.\"\r\n },\r\n {\r\n  \"id\": 2133,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding check of contracts and supply orders:\\n1. Vague provisions such as 'tax will be paid, if legally leviable' should be objected to.\\n2. The contract should be signed for and on behalf of the President of India.\\n3. Where the signatory is not competent to enter into the contract, the contract must be returned for re-execution by the competent authority.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.16.22(i)(d)<\/b>: <i>'Vague provisions, such as, \\\" tax will be paid, if legally leviable\\\" should be objected to'<\/i>, and the contracting officer asked to state tax liability definitely \u2014 statement 1 is correct. <b>Item (e)<\/b>: <i>'that the contract has been signed for and on behalf of the President of India'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Item (c)<\/b> provides that where the signatory is not competent, <i>'a certificate to the effect that the purchase has been approved by the competent authority, is recorded thereon'<\/i>, mentioning the designation of the approving authority. Re-execution is not required.\"\r\n },\r\n {\r\n  \"id\": 2134,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Cases of all the following types are to be scrutinised carefully by the PAO in the check of contracts EXCEPT:\",\r\n  \"options\": [\r\n   \"contracts at firm prices awarded to the lowest tenderer\",\r\n   \"all contracts with private firms to act as Government stockists\",\r\n   \"all sanctions to ex-gratia payments\",\r\n   \"all contracts on cost plus profit basis\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: contracts at firm prices awarded to the lowest tenderer<\/b><br><br><b>Para 2.16.22(iii)<\/b> lists cases for careful scrutiny, including new items not originally contemplated, extension of delivery dates where higher prices were allowed for early delivery, compensation to firms, extraordinary stipulations, <i>'all contracts on cost plus profit basis'<\/i>, <i>'all contracts with private firms to act as Government stockists'<\/i> and <i>'all sanctions to ex-gratia payments'<\/i>.<br><br>A firm-price contract with the lowest tenderer is the normal, preferred outcome. <b>Item (i)(a)<\/b> requires checking that prices are firm, and <b>Para 2.16.21(iii)(f)<\/b> requires reasons only where the lowest tender is <i>not<\/i> accepted.\"\r\n },\r\n {\r\n  \"id\": 2135,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding execution of works:\\n1. Beyond the powers delegated to the Head of Department, execution of works requires concurrence of IFD and approval of the Secretary.\\n2. The sanction for a Letter of Authorisation in favour of CPWD should mention the names of the PAO and DDO along with the correct object head.\\n3. Where the work is executed by CPWD, the work order indicating payment terms is to be provided with the bill.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.16.23(i)<\/b>: <i>'concurrence of IFD and approval of Secretary is required beyond the power delegated to Head of Department'<\/i> for major\/minor\/repair works \u2014 statement 1 is correct. <b>Item (iii)<\/b>: the name of PAO and DDO <i>'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'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 misplaces the requirement. <b>Item (iv)<\/b> applies it where work is executed by an agency <i>other than<\/i> CPWD; final payment is then made on a certificate that work was executed as per specifications.\"\r\n },\r\n {\r\n  \"id\": 2136,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"What is the PAO required to do before making payment of a refund of revenue?\",\r\n  \"options\": [\r\n   \"verify the original credit from his records and note the refund against it\",\r\n   \"obtain the approval of the FA for the refund\",\r\n   \"verify the credit from the bank scroll of the current month\",\r\n   \"obtain a certificate from the DDO that no earlier refund was made\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: verify the original credit from his records and note the refund against it<\/b><br><br><b>Para 2.16.24<\/b>: refunds of revenue are governed by Rule 22(1) to (4) of R&P Rules, 2022 read with the Subsidiary Instructions. The bills are presented to the PAO to whom the departmental officers are linked, and <i>'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.'<\/i><br><br>Noting the refund against the original credit is itself the safeguard against a second refund, so no separate DDO certificate is prescribed. FA approval is not required, and verification is against the PAO's own records of the original credit, not against the current month's scroll.\"\r\n },\r\n {\r\n  \"id\": 2137,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding the Merged DDO Scheme:\\n1. Functional and day-to-day administrative control of the Cash Branch\/DDO at secretariat level vests in the Head of Accounting Organisation, except in the Ministry of External Affairs.\\n2. The Merged DDO maintains GPF accounts and issues GPF statements.\\n3. Payment of GPF is made by the Merged DDO without reference to the PAO.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 2.18<\/b>: under the scheme, <i>'the functional and day-to-day administrative control of the Cash Branch\/DDO at the secretariat level in each Ministry\/Department except the Ministry of External Affairs, would vest in the respective Head of Accounting Organization'<\/i> \u2014 statement 1 is correct. <i>'The Merged DDO will function as normal DDO and maintain GPF accounts and issue GPF statements'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: for GPF, the Merged DDO discharges all PAO functions <i>'except for payment of GPF which will be invariably submitted to the PAO'<\/i>. Its records become full-fledged accounts records, avoiding duplicate records in the PAO.\"\r\n },\r\n {\r\n  \"id\": 2138,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"What does the PAO do in the case of bills paid by DDOs having cheque drawing powers without pre-check by the PAO?\",\r\n  \"options\": [\r\n   \"examines only bills above \u20b910 lakh on a sample basis\",\r\n   \"conducts pre-check at the time of monthly reconciliation\",\r\n   \"relies entirely on the Internal Audit Wing for their check\",\r\n   \"exercises post-check to ensure adherence to financial propriety and applicable rules\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: exercises post-check to ensure adherence to financial propriety and applicable rules<\/b><br><br><b>Para 2.17(i)<\/b>: in such cases, <i>'the PAO will exercise post checks to ensure that the payments have been made adhering to financial propriety and applicable rules and regulations'<\/i>. <b>Item (ii)<\/b> adds that the checks prescribed for various categories of bills shall also be kept in mind while post-checking vouchers received from Cheque Drawing DDOs.<br><br>Post-check is by the PAO, not delegated to the IAW, and is not confined to a sample by amount. The \u20b910 lakh figure concerns double signatures on PAO payments (<b>Note below Para 2.2.9<\/b>). The temporary-post rules on FA approval also apply mutatis mutandis to CDDOs (<b>Para 2.16.2(v)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2139,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding closing of daily and monthly cheque transactions:\\n1. Before signing a cheque, the PAO ensures that the process for its issue has been completed in PFMS.\\n2. Entries in the register of cheques are added up at the end of each month.\\n3. The list of outstanding cheques is prepared every month from the un-ticked entries in the register of cheques.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 2.19.1<\/b>: <i>'Before signing the cheque for its issue, Pay and Accounts Officer should ensure that process for issue of cheque has been completed in PFMS.'<\/i> Statement 1 is correct. <b>Para 2.19.3<\/b>: <i>'A list of outstanding cheques should also be prepared in the PAO every month from the un-ticked entries in the register of cheques.'<\/i> Statement 3 is correct.<br><br>Statement 2 alters the periodicity: <i>'The entries in the register of cheques should be added up at the end of each day.'<\/i> The PAO also initials the register daily and tallies it with the PFMS cheque issue report.\"\r\n },\r\n {\r\n  \"id\": 2140,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"A cheque issued by a PAO to a private payee remains unencashed and untraceable despite all efforts for over one year. What should the PAO do?\",\r\n  \"options\": [\r\n   \"keep the cheque outstanding until the payee claims it\",\r\n   \"write off the amount to MH 8680-Misc. Govt. Accounts with approval of competent authority\",\r\n   \"issue a duplicate cheque to the payee on his own\",\r\n   \"report to the Pr.CCA\/CCA\/CA with full facts and write back the amount in the accounts\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: report to the Pr.CCA\/CCA\/CA with full facts and write back the amount in the accounts<\/b><br><br><b>Para 2.19.7<\/b>: <i>'In case efforts of the PAO to trace the cheque after one year has failed, it shall be reported to Pr.CCA\/CCA \/CA with full facts and the amount shall be written back in the accounts.'<\/i> Earlier, under <b>Para 2.19.5<\/b>, cheques outstanding beyond three months are pursued at once for tracing.<br><br>Write-off to MH 8680 under Rule 38 of GAR applies to cheques issued to another PAO in inter-departmental settlement (<b>Para 2.19.8<\/b>). A duplicate cheque is issued only where the payee intimates non-receipt or loss, following the prescribed procedure (<b>Para 2.19.6<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2141,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"A cheque issued to another PAO in inter-departmental settlement of balances under 'PAO Suspense' cannot be traced despite pursuit at a higher level. How is the amount to be dealt with?\",\r\n  \"options\": [\r\n   \"credited to MH 8658 as an uncredited item\",\r\n   \"written back in the accounts on report to the Pr.CCA\/CCA\/CA\",\r\n   \"written off to MH 8680-Misc. Govt. Accounts with approval of the competent authority\",\r\n   \"retained under MH 8670 as an outstanding PAO cheque\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: written off to MH 8680-Misc. Govt. Accounts with approval of the competent authority<\/b><br><br><b>Para 2.19.8<\/b>: such cases are first investigated to see whether they would lead to missing credits\/debits of GPF, HBA etc., and pursued with the other PAO at a higher level. If efforts fail, <i>'the amountshall 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'<\/i>.<br><br>Writing back on report to the Pr.CCA\/CCA\/CA is the course for other untraced cheques after one year (<b>Para 2.19.7<\/b>). MH 8658 is reconciled with failure-after-success e-payments (<b>Para 2.19.11<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2142,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"By whom is the Pay and Accounts Officer's Check Register, showing the daily issue and encashment of cheques and the month-end balance of unpaid cheques, maintained?\",\r\n  \"options\": [\r\n   \"by the AAO, under the attestation of the PAO\",\r\n   \"personally by the Pay and Accounts Officer\",\r\n   \"by the Cheque Section\",\r\n   \"by the Dealing Hand in charge of cheques\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: personally by the Pay and Accounts Officer<\/b><br><br><b>Para 2.19.9<\/b>: <i>'The \\\"Pay and Accounts Officer's Check Register\\\" (Form CAM 15,15A) will be maintained personally by the Pay and Accounts Officer'<\/i>, showing the total daily issue and encashment of cheques and the month-end balance of unpaid cheques.<br><br>The month-end balance is compared with the list of outstanding cheques and independently tallied with the suspense head 'PAO-Cheques'. Day-wise e-payment advices and PFMS success\/failure totals are similarly recorded and reconciled with MH 8670-Electronic Advices. The Cheque Section handles delivery and dispatch of cheques (<b>Para 2.4.5<\/b>), not this independent control register.\"\r\n },\r\n {\r\n  \"id\": 2143,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"With the balance under which head is the amount of 'failure after success' cases in e-payments issued through PFMS to be reconciled?\",\r\n  \"options\": [\r\n   \"MH 8658-Uncredited items (credit)\",\r\n   \"MH 8670-Electronic Advices\",\r\n   \"MH 8670-PAO Cheques\",\r\n   \"MH 8680-Misc. Govt. Accounts\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: MH 8658-Uncredited items (credit)<\/b><br><br><b>Para 2.19.11<\/b>: PFMS report PC-04 shows e-payment advices issued, and action must be initiated on failure and failure-after-success cases in consultation with the DDO. <i>'The amount appearing under MH-8658-uncredited items (credit) should be reconciled with the amount of failure after success.'<\/i> The CMP-07 report tracks cancellation\/re-issue of such cases.<br><br>MH 8670-Electronic Advices is reconciled with the monthly summary of e-payment advices issued (<b>Para 2.19.10<\/b>). MH 8670-PAO Cheques is reconciled with outstanding cheques (<b>Para 2.19.3<\/b>). MH 8680 receives write-offs of untraced inter-departmental cheques (<b>Para 2.19.8<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2144,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Where suitable arrangements for safe custody exist, for what maximum period may undisbursed pay and allowances held in cash be retained by the Drawing Officer?\",\r\n  \"options\": [\r\n   \"one month\",\r\n   \"three months\",\r\n   \"six months\",\r\n   \"the close of the financial year\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: three months<\/b><br><br><b>Note (2) below Para 2.16.2<\/b>: <i>'Undisbursed pay and allowances if in cash, the same 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.'<\/i><br><br>Thereafter the amount is refunded by short drawals from bills. The financial year governs only the accounting of the refund: refunds in the same year may be taken in reduction of expenditure, while those pertaining to a previous year go to the minor head 'Deduct Recoveries of Overpayments'. One month and six months are not prescribed. Under <b>Note (1)<\/b>, the term covers only pay and allowances due but for some reason not paid.\"\r\n },\r\n {\r\n  \"id\": 2145,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Within what period is the adjustment bill for travelling allowance on tour required to be submitted?\",\r\n  \"options\": [\r\n   \"30 days from the date of completion of the journey\",\r\n   \"30 days from the date of commencement of the journey\",\r\n   \"60 days from the date of completion of the journey\",\r\n   \"60 days from the date of commencement of the journey\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 60 days from the date of completion of the journey<\/b><br><br><b>Para 2.16.6(viii)<\/b>: PAOs check <i>'that adjustment bill is submitted within 60 days from the date of completion of journey'<\/i>. Two elements are tested: the period (60 days, not 30) and the reckoning point (completion, not commencement). Both 30-day options fail on the period, and the commencement options fail on the starting point as well.<br><br>A shorter limit applies only to LTC, where the adjustment bill is due <i>'within one month of the outward journey if advance has been drawn'<\/i> (<b>Para 2.16.7(viii)<\/b>). For TA claims on transportation of personal effects and conveyance on transfer, the 60 days run from the date of actual delivery (<b>Para 2.16.6(xii)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2146,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Government appeals against the decree of a lower court and, under orders of the Appellate Court, deposits the decretal amount in the court as a condition precedent to the grant of a stay order. How is the deposit to be accounted for?\",\r\n  \"options\": [\r\n   \"treated as charged expenditure once the court allows the decree-holder to withdraw it\",\r\n   \"charged on the CFI as a payment in satisfaction of the decree\",\r\n   \"classified under '8674-Security Deposit made by Government' in the Public Account\",\r\n   \"booked as voted expenditure under the functional head concerned\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: classified under '8674-Security Deposit made by Government' in the Public Account<\/b><br><br><b>Appendix 2.1, item 1<\/b>: where the decretal amount is deposited as security for staying execution, or as a condition precedent to a stay order, the payment <i>'is only a deposit and cannot be said to have been made in satisfaction of the decree'<\/i>. Being a deposit, it is not expenditure and is classified under <i>'8674-Security Deposit made by Government'<\/i> in the Public Account.<br><br><i>'The fact that the Court may allow the decree-holder to withdraw the amount so deposited by theGovernment does not alter this position.'<\/i> Only in the absence of a stay would the deposit be deemed in satisfaction of the decree and so charged.\"\r\n },\r\n {\r\n  \"id\": 2147,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding deposit of a decretal amount in court by Government pending its appeal:\\n1. In the absence of a stay of execution of the decree, the deposit is deemed to be in satisfaction of the decree.\\n2. Where the deposit was made as security for stay, it becomes charged expenditure when the court allows the decree-holder to withdraw it.\\n3. Where the appeal is dismissed and the decree becomes final, the debit under the deposit head is cleared by transfer to the final head as charged expenditure.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Appendix 2.1, item 1<\/b>: <i>'in the absence of a stay of execution of the decree, the Deposit should be deemed to be in satisfaction of the decree'<\/i> \u2014 statement 1 is correct. Where the appeal is dismissed, the amount constitutes payment to satisfy the decree and the debit <i>'should then be cleared by transfer to the final head, as Charged' expenditure'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong: permitting the decree-holder to withdraw the security deposit <i>'does not alter this position'<\/i>; it remains a deposit under 8674 until the appeal is decided. If the appeal succeeds, the debit is cleared on recovery of the amount.\"\r\n },\r\n {\r\n  \"id\": 2148,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Government's appeal against a decree is dismissed, and the amount earlier deposited in court as security becomes payment in satisfaction of the decree. Pending provision of funds, how may the transfer of the debit to the final head as charged expenditure be covered?\",\r\n  \"options\": [\r\n   \"an advance from the Contingency Fund of India\",\r\n   \"re-appropriation from savings under any voted head\",\r\n   \"the provisions made in the Vote on Account\",\r\n   \"a written assurance from the HoD controlling the grant\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: an advance from the Contingency Fund of India<\/b><br><br><b>Appendix 2.1, item 1<\/b>: on dismissal of the appeal, the debit under 8674 is cleared by transfer to the final head as charged expenditure, <i>'and covered by appropriate provision of funds or, in anticipation thereof, by an Advance from the Contingency Fund of India, as may be necessary'<\/i>.<br><br>Charged expenditure cannot be met by re-appropriating voted savings, since the two are appropriated separately. A written assurance from the HoD controlling the grant is the course for excess over provision in ordinary (non-NS\/NIS) cases under <b>Para 2.7.2<\/b>. Vote on Account provisions are not the mechanism named here.\"\r\n },\r\n {\r\n  \"id\": 2149,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"An arbitral award is made against a State Government in a dispute arising out of acquisition of land for Union purposes. The State pays it and is later reimbursed by the Central Government. How is the Central Government's reimbursement to be treated?\",\r\n  \"options\": [\r\n   \"a refund of deposit accounted under 'Deduct-Refunds'\",\r\n   \"expenditure charged on the CFI, as it satisfies an arbitral award\",\r\n   \"charged on the CFI only if the award was decreed by a court\",\r\n   \"an inter-governmental adjustment not attracting the charged-expenditure provision\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: an inter-governmental adjustment not attracting the charged-expenditure provision<\/b><br><br><b>Appendix 2.1, item 2<\/b>: since the award is against the State and the liability for initial payment devolves on it, the expenditure is charged on the Consolidated Fund of the State under Article 202(3)(e). <i>'The subsequent reimbursement by the Central Government would be merely an inter-governmental adjustment which does not attract the provisions of article 112(3)(f)'<\/i>.<br><br>The reason given is that such an award <i>'is not enforceable against the Central Government'<\/i>. Charged status follows enforceability against the paying Government, not the underlying purpose of acquisition. 'Deduct-Refunds' applies to awards for refund of deposit or revenue (<b>item 4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2150,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Government appropriated a contractor's security deposit towards liquidated damages. The arbitrator later holds the levy of compensation to be unjustified, and the amount has to be refunded. How is the refund to be treated?\",\r\n  \"options\": [\r\n   \"a refund of deposit under 'Deduct-Refunds', not charged\",\r\n   \"expenditure charged on the Consolidated Fund\",\r\n   \"voted expenditure under the functional head\",\r\n   \"a transfer from '8674-Security Deposit made by Government'\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: expenditure charged on the Consolidated Fund<\/b><br><br><b>Appendix 2.1, item 3<\/b>: where security deposits of contractors are appropriated towards liquidated damages, <i>'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'<\/i> under Article 112(3)(f).<br><br>Once appropriated towards LD, the amount ceases to be a deposit, so 'Deduct-Refunds' \u2014 used for awards exclusively refunding a security deposit (<b>item 4<\/b>) \u2014 does not apply. Head 8674 relates to deposits made <i>by<\/i> Government in court (<b>item 1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2151,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Match List-I (Nature of award\/payment) with List-II (Accounting treatment):\\nList-I\\nA. Court award for a composite amount not capable of being split up\\nB. Court award exclusively for refund of a security deposit\\nC. Award of a Collector under the Land Acquisition Act\\nD. Award imposing an obligation to pay rent for requisitioned property on a recurring basis\\nList-II\\n1. Accounted under 'Deduct-Refunds'\\n2. Entire amount treated as charged\\n3. Every recurring payment, including those after the date of award, treated as charged\\n4. Voted expenditure\",\r\n  \"options\": [\r\n   \"A-2, B-4, C-1, D-3\",\r\n   \"A-1, B-2, C-4, D-3\",\r\n   \"A-2, B-1, C-3, D-4\",\r\n   \"A-2, B-1, C-4, D-3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: A-2, B-1, C-4, D-3<\/b><br><br><b>Appendix 2.1, item 4<\/b>: where an award is composite and not capable of split, <i>'the entire amount of award should be treated as \\\"Charged\\\" expenditure'<\/i> (A-2); where it is exclusively for refund of security deposit or revenue, it is accounted <i>'under \\\"Deduct-Refunds\\\"'<\/i> (B-1).<br><br><b>Item 6<\/b>: a Collector acts merely as an office of Government, so payment of his award <i>'should, therefore, be treated as voted item of expenditure'<\/i> (C-4). <b>Item 7<\/b>: where an award imposes recurring payment, <i>'every recurring payment including those beyond the date of the award'<\/i> is charged (D-3).\"\r\n },\r\n {\r\n  \"id\": 2152,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"A court award directs refund of a contractor's security deposit of \u20b94,00,000 together with costs of \u20b960,000, specifying the two components. How are the amounts to be accounted for?\",\r\n  \"options\": [\r\n   \"\u20b94,00,000 as charged expenditure and \u20b960,000 as voted expenditure\",\r\n   \"the entire \u20b94,60,000 as charged expenditure\",\r\n   \"the entire \u20b94,60,000 as refund under 'Deduct-Refunds'\",\r\n   \"\u20b94,00,000 as refund of deposit and \u20b960,000 as charged expenditure\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: \u20b94,00,000 as refund of deposit and \u20b960,000 as charged expenditure<\/b><br><br><b>Appendix 2.1, item 4<\/b>: where an award <i>'is specific about the components of the award (e.g. refund of security deposit plus cost)'<\/i>, or is composite but capable of being split, <i>'the components are to be accounted for individually'<\/i> \u2014 the refund as refund of deposit or revenue, and the rest as charged expenditure.<br><br>Treating the whole \u20b94,60,000 as charged applies only to composite awards that <i>cannot<\/i> be split. Treating it all as 'Deduct-Refunds' applies only to awards exclusively for refund. The costs of \u20b960,000, being in satisfaction of a court award, are charged, not voted.\"\r\n },\r\n {\r\n  \"id\": 2153,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding treatment of arbitral awards:\\n1. For charged treatment, a tribunal must be constituted by the State, and not merely by agreement of parties, and invested with the State's inherent judicial powers.\\n2. Payment in satisfaction of the award of an arbitrator appointed under Section 10A of the Industrial Disputes Act, 1947 is charged expenditure.\\n3. Where a private arbitrator's award is filed in a court and a decree is obtained in its terms, the expenditure to satisfy the decree is charged.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Appendix 2.1, item 5<\/b> records the Ministry of Law's advice that a tribunal <i>'must be constituted by the State (and not merely by an agreement of parties)'<\/i> and invested with the State's inherent judicial powers and the trappings of a court \u2014 statement 1 is correct.<br><br>Statement 2 is wrong: an arbitrator under Section 10A of the ID Act, 1947, or a private arbitrator, is not such a tribunal, so payment on such an award <i>'cannot be treated as expenditure \\\"Charged\\\"'<\/i>. Statement 3 is correct: once filed in court and decreed, <i>'the expenditure required to satisfy the court decree will be expenditure charged'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2154,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"The pension of which of the following is to be treated as charged expenditure?\",\r\n  \"options\": [\r\n   \"An officer of another service serving in the C&AG's office immediately before retirement\",\r\n   \"A deputationist in UPSC who holds a lien on a post in his parent Ministry\",\r\n   \"A temporary employee of the Supreme Court who holds a lien on a post in another organisation\",\r\n   \"A Ministry employee who earlier served in a High Court but retired from the Ministry\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: An officer of another service serving in the C&AG's office immediately before retirement<\/b><br><br><b>Appendix 2.1, item 8<\/b>: for the C&AG's office, owing to the wording of Article 148(6), pension of all officers and staff serving there immediately before retirement <i>'should be treated as \\\"Charged\\\" expenditure irrespective of the office or service to which they belong'<\/i>.<br><br>For the High Courts, Supreme Court, UPSC and State PSCs, pension is charged <i>'only in cases in which the employees hold a lien on a post in these organisations'<\/i>, or, for temporary employees, if they hold no lien elsewhere. The UPSC deputationist and the temporary Supreme Court employee hold liens elsewhere, and the Ministry employee has no lien in the High Court \u2014 all voted.\"\r\n },\r\n {\r\n  \"id\": 2155,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding charged pensions:\\n1. Pension of a UPSC staff member is charged only if he holds a lien on a post in UPSC or, being temporary, holds no lien on a post in any other organisation.\\n2. A pension allocable between different Governments or Departments may be treated as partly charged and partly voted.\\n3. Pensions of Judges of the Supreme Court and High Courts and of the C&AG are charged.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Appendix 2.1, item 8<\/b>: pension of officers and staff of the High Court, Supreme Court, UPSC and State PSCs is charged <i>'only in cases in which the employees hold a lien on a post in these organisations'<\/i>, or for temporary employees without a lien elsewhere \u2014 statement 1 is correct. Pensions of Judges and the C&AG <i>'do not present any problem'<\/i> and are charged \u2014 statement 3 is correct.<br><br>Statement 2 is wrong: <i>'A Pension will either be wholly charged or wholly voted'<\/i>, and allocation between Governments or Departments, service in some of which would not by itself qualify, <i>'should not make any difference'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2156,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"An employee on deputation to the President's Secretariat, holding a lien on a post in his parent Ministry, retires while serving there. How is his pension to be treated?\",\r\n  \"options\": [\r\n   \"voted, since he does not hold a lien on a post in the President's Secretariat\",\r\n   \"charged, since he retired while serving the President's Secretariat\",\r\n   \"charged, as 'other expenditure relating to his Office'\",\r\n   \"charged in proportion to service in the President's Secretariat\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: voted, since he does not hold a lien on a post in the President's Secretariat<\/b><br><br><b>Appendix 2.1, item 9<\/b>: under Article 112(3)(a), 'other expenditure relating to his Office' includes pension, gratuity etc. However, pensions of persons who served or retired while serving in the President's Secretariat <i>'should be treated as 'Charged' expenditure, only if the employees hold a lien on a post in the President's Secretariat'<\/i>, or, if temporary, hold no lien elsewhere.<br><br>Retiring while serving there is not enough when the lien lies in the parent Ministry. Proportionate splitting is excluded by the rule in <b>item 8<\/b> that a pension is <i>'either be wholly charged or wholly voted'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2157,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements:\\n1. 'New Service' refers to 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.\\n2. 'New Instrument of Service' refers to relatively large expenditure arising out of important expansion of an existing activity.\\n3. A new form of investment in an existing activity is classified as 'New Instrument of Service'.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 2.2, para 2(i)<\/b>: 'New Service', as in Article 115(1)(a), <i>'refers to 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'<\/i> \u2014 statement 1 is correct. <b>Para 2(ii)<\/b>: 'New Instrument of Service' <i>'refers to relatively large expenditure arising out of important expansion of an existing activity'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: a new form of investment is expressly part of the definition of 'New Service'. NIS is confined to important expansion of an existing activity.\"\r\n },\r\n {\r\n  \"id\": 2158,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding applicability of the financial limits for New Service\/New Instrument of Service:\\n1. The limits apply to all Ministries, including the Ministry of Railways, Ministry of Defence and Department of Posts.\\n2. The object head of account is treated as the Primary Unit of Appropriation.\\n3. For civil Ministries, the guidelines correspond to the original appropriation at the level of the 15-digit numeric code.\\n4. For non-civil Ministries, the guidelines correspond to the appropriation at the Major Head level.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2, 3 and 4\",\r\n   \"1, 2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3 only<\/b><br><br><b>Appendix 2.2, para 3(ii)<\/b>: the limits <i>'shall be applicable to all ministries including Ministry of Railways, Ministry of Defence and Department of Post'<\/i>. <b>Para 3(iii)<\/b>: transactions are aligned with the object head of account, which <i>'is treated as Primary Unit of Appropriation'<\/i>. <b>Para 3(iv)<\/b>: guidelines correspond to the original appropriation <i>'at the level of 15-digit numeric code in respect of civil ministries'<\/i>. Statements 1\u20133 are correct.<br><br>Statement 4 is wrong: for non-civil Ministries they correspond to the <i>'final unit of appropriation as available in the Detailed Demand for Grants'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 2159,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Where, in an emergent case of New Service\/New Instrument of Service, it is not possible to wait for prior approval of Parliament, how may the expenditure be met?\",\r\n  \"options\": [\r\n   \"depicting the augmented provision in the Revised Estimates\",\r\n   \"re-appropriation of savings, with post-facto report to Parliament\",\r\n   \"utilising provisions available in the Vote on Account\",\r\n   \"drawing on the Contingency Fund of India, pending authorisation by Parliament\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: drawing on the Contingency Fund of India, pending authorisation by Parliament<\/b><br><br><b>Appendix 2.2, para 4<\/b>: no expenditure can be incurred from the CFI on NS\/NIS <i>'without prior approval of Parliament through supplementary demands for grants'<\/i>. <b>Para 5<\/b>: where in an emergent case this is not possible, <i>'the Contingency Fund of India can be drawn upon for meeting the expenditure pending its authorization by Parliament'<\/i>.<br><br><b>Para 7(iv)<\/b> says mere depiction of augmented provisions in RE <i>'will not be adequate'<\/i>. <b>Para 7(v)<\/b>: Vote on Account provisions <i>'are not intended to be used for expenditure on any 'New Service''<\/i>. Re-appropriation subject to report is available only within the limits in the Annex (<b>para 7(i)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2160,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding recourse to the Contingency Fund of India for New Service\/New Instrument of Service:\\n1. Recourse should normally be taken only when Parliament is not in session.\\n2. When Parliament is in session, a Supplementary Grant should preferably be obtained before incurring the expenditure.\\n3. Advances so taken are required to be recouped to the Fund by obtaining a Supplementary Grant.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Appendix 2.2, para 5<\/b>: <i>'Recourse to this arrangement should normally be taken only when Parliament is not in session.'<\/i> <i>'Such advances are required to be recouped to the Fund by obtaining a Supplementary Grant.'<\/i> And when Parliament is in session, a Supplementary Grant <i>'should preferably be obtained before incurring any expenditure'<\/i> on NS\/NIS.<br><br>The paragraph concludes that recourse to the Contingency Fund <i>'should be taken only in cases of extreme urgency'<\/i>. It also prescribes a procedure for informing the Lok Sabha, recommended by its Committee on Papers Laid on the Table.\"\r\n },\r\n {\r\n  \"id\": 2161,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In an emergent case where it is not possible to inform Members of Parliament in advance, what is the procedure for a withdrawal from the Contingency Fund for a New Service?\",\r\n  \"options\": [\r\n   \"No withdrawal is made until the Minister makes a statement on the floor of the Lok Sabha\",\r\n   \"Prior approval of the Public Accounts Committee is obtained for the withdrawal\",\r\n   \"The Rajya Sabha Secretariat is informed before the withdrawal is made\",\r\n   \"The withdrawal is made, and a statement is laid on the Table of the Lok Sabha soon thereafter\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: The withdrawal is made, and a statement is laid on the Table of the Lok Sabha soon thereafter<\/b><br><br><b>Appendix 2.2, para 5<\/b> quotes the procedure recommended by the Sixth Lok Sabha Committee on Papers Laid on the Table: as far as possible, before such withdrawal, the Minister may make a statement on the floor of the Lok Sabha. <i>'In emergent cases, however, where it is not possible to inform the Members in advance, the withdrawal may be made from the Contingency Fund and soon thereafter a statement may be laid on the Table of the Lok Sabha'<\/i>.<br><br>The advance statement is 'as far as possible', not a bar. The PAC approved the revised limits (<b>para 11<\/b>) but plays no role in individual withdrawals. The Rajya Sabha Secretariat only suggested the same procedure for that House.\"\r\n },\r\n {\r\n  \"id\": 2162,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding the procedure for informing Parliament of withdrawals from the Contingency Fund for New Service:\\n1. As far as possible, before the withdrawal, the concerned Minister may make a statement on the floor of the Lok Sabha giving the amount and the scheme.\\n2. The procedure was recommended by the Public Accounts Committee in its report approving the revised limits.\\n3. The Rajya Sabha Secretariat has suggested that the procedure may also be observed in the Rajya Sabha.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Appendix 2.2, para 5<\/b>: <i>'As far as possible, before such withdrawal is made, the concerned Minister may make a statement on the floor of the Lok Sabha for information giving details of the amount and the scheme'<\/i> \u2014 statement 1 is correct. <i>'It has been suggested by the Rajya Sabha Secretariat that the above procedure may also be observed in Rajya Sabha.'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 misattributes the source. The procedure was recommended by the Sixth Lok Sabha Committee on Papers Laid on the Table in its 4th Report. The PAC's 103rd Report approved the revised financial limits (<b>para 1 and para 11<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2163,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding checks to ensure compliance with the New Service\/New Instrument of Service guidelines:\\n1. The IFD\/Budget unit records a specific certificate in each case involving augmentation of sanctioned provision, on whether the augmentation attracts the limits.\\n2. PAOs examine each expenditure sanction from the New Service\/New Instrument of Service angle.\\n3. Where a doubt arises about application of the limits, the PAO seeks a decision directly from the Budget Division.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 2.2, para 6(i)<\/b>: IFD\/Budget Unit records <i>'A specific certificate'<\/i> in each case involving augmentation, stating whether it attracts NS\/NIS limits \u2014 statement 1 is correct. <b>Para 6(ii)<\/b>: <i>'Each expenditure sanction to be examined by PAOs from the 'New Service'\/ 'New Instrument of Service' angle'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 skips a level. <b>Para 6(iii)<\/b>: where doubt arises, <i>'the PAO would seek decision from Financial Advisor of appropriate jurisdiction'<\/i>. The Budget Division comes in only where IFW and PAO disagree, on a self-contained reference by the Ministry (<b>para 10<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2164,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In case of disagreement between the Integrated Finance Wing and the Pay and Accounts Office on whether New Service\/New Instrument of Service limits are attracted, with whom does the final decision rest?\",\r\n  \"options\": [\r\n   \"the Public Accounts Committee\",\r\n   \"the Financial Adviser of the Ministry\",\r\n   \"the Controller General of Accounts\",\r\n   \"the Budget Division, Ministry of Finance, on a self-contained reference including the FA's views\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Budget Division, Ministry of Finance, on a self-contained reference including the FA's views<\/b><br><br><b>Appendix 2.2, para 10<\/b>: in case of disagreement, the Ministry <i>'may send a self-contained communication to the Budget Division, Ministry of Finance, bringing out specific point(s) of doubt incorporating their Financial Adviser's views'<\/i>. <i>'The decision taken by the Budget Division in the matter will be final.'<\/i><br><br>The FA decides doubts raised by the PAO in the first instance (<b>para 6(iii)<\/b>), but where the IFW itself disagrees with the PAO, the FA's views go to the Budget Division as part of the reference. The PAC approved the limits (<b>para 11<\/b>), and the CGA has no role in deciding such cases.\"\r\n },\r\n {\r\n  \"id\": 2165,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following statements regarding re-appropriation for expenditure qualifying as New Service\/New Instrument of Service:\\n1. If sufficient savings are available within the same section of the grant up to the limits in the Annex, re-appropriation can be made, subject to report to Parliament.\\n2. The report to Parliament is ordinarily made through the ensuing batch of Supplementary Demands, failing which by an Annex in the Detailed Demands of the ensuing year.\\n3. Where the limits are attracted, depiction of the augmented provision in the Revised Estimates is adequate authority to incur the expenditure.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 2.2, para 7(i)<\/b>: with sufficient savings in the same section of the grant, <i>'re-appropriation can be made, subject to report to Parliament'<\/i> \u2014 statement 1 is correct. <b>Para 7(ii)<\/b>: the report <i>'should ordinarily be made through the ensuing batch of Supplementary Demands for Grants, failing which by adding an Annex in the Detailed Demands'<\/i> of the ensuing year \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 7(iv)<\/b>: <i>'Mere depiction of augmented provisions in the Revised Estimates included in the Demands for Grants will not be adequate'<\/i>; Parliament's approval through Supplementary Demands is needed.\"\r\n },\r\n {\r\n  \"id\": 2166,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"During the Vote on Account period, how alone can urgent expenditure on a New Service be incurred?\",\r\n  \"options\": [\r\n   \"obtaining an advance from the Contingency Fund, resumed on enactment of the full-year Appropriation Act\",\r\n   \"using the Vote on Account provisions, subject to report in the next Supplementary Demands\",\r\n   \"re-appropriation of savings within the same section of the grant\",\r\n   \"specific approval of Secretary (Expenditure) with an assurance of supplementary funds\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: obtaining an advance from the Contingency Fund, resumed on enactment of the full-year Appropriation Act<\/b><br><br><b>Appendix 2.2, para 7(v)<\/b>: <i>'The provisions in the Vote on Account' are not intended to be used for expenditure on any 'New Service'.'<\/i> In urgency, such expenditure <i>'can, therefore, be incurred only by obtaining an advance from the Contingency Fund'<\/i>, and the advances are resumed to the Fund on enactment of the Appropriation Act for the whole year.<br><br>This mirrors <b>Para 2.6.4<\/b> and Rule 55 of GFR. Secretary (Expenditure)'s approval allows an FA to permit excess over allotment during the year (<b>Para 2.7.1<\/b>), not NS expenditure during Vote on Account.\"\r\n },\r\n {\r\n  \"id\": 2167,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Consider the following items of expenditure:\\n1. Normal administrative expenditure resulting from re-organisation of Ministries\/Departments\\n2. Assistance to foreign Governments and contributions to international bodies\\n3. Fulfilment of a Government guarantee on its invocation\\n4. Transfers to State Governments under a new scheme\\nWhich of the above may be treated as not attracting the New Service\/New Instrument of Service limits?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2, 3 and 4\",\r\n   \"1, 2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3 only<\/b><br><br><b>Appendix 2.2, para 8(i)<\/b>: expenditure on normal activities of Government, <i>'such as normal administrative expenditure including those resulting from re-organization of Ministries\/ Departments'<\/i>, conferences, surveys, <i>'assistance to foreign Governments, contributions to international bodies, and fulfilment of Government guarantee on its invocation'<\/i>, may not attract the limits. Items 1\u20133 qualify.<br><br>Item 4 does not. <b>Para 8(ii)<\/b>: transfers to State and UT Governments are exempt <i>'provided the scheme is not new'<\/i>. A new scheme is itself a new policy decision.\"\r\n },\r\n {\r\n  \"id\": 2168,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"To which expenditure are the financial limits for determining New Service\/New Instrument of Service cases applicable?\",\r\n  \"options\": [\r\n   \"only expenditure subject to the Vote of Parliament\",\r\n   \"both charged and voted expenditure\",\r\n   \"only capital expenditure of civil Ministries\",\r\n   \"all expenditure except that of non-civil Ministries\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: only expenditure subject to the Vote of Parliament<\/b><br><br><b>Appendix 2.2, para 8(iii)<\/b>: <i>'these limits are applicable only to expenditure which is subject to Vote of Parliament.'<\/i> Charged expenditure \u2014 such as payments in satisfaction of court decrees (<b>Appendix 2.1<\/b>) \u2014 falls outside them.<br><br>The limits are not confined to capital expenditure or civil Ministries. <b>Para 3(ii)<\/b> makes them <i>'applicable to all ministries including Ministry of Railways, Ministry of Defence and Department of Post'<\/i>, with the object head as the Primary Unit of Appropriation. Normal activities of Government and transfers to States under schemes that are not new are exempt (<b>para 8(i)\u2013(ii)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2169,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"By whom were the revised financial limits for determining cases of New Service\/New Instrument of Service, conveyed by the Department of Economic Affairs in February 2024, approved?\",\r\n  \"options\": [\r\n   \"the Estimates Committee\",\r\n   \"the Public Accounts Committee\",\r\n   \"the Committee on Papers Laid on the Table\",\r\n   \"the Department of Expenditure\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the Public Accounts Committee<\/b><br><br><b>Appendix 2.2, para 1<\/b>: the revised limits were conveyed <i>'In pursuance to the approval by the Public Accounts Committee'<\/i>, vide its One hundred third Report (Seventeenth Lok Sabha), superseding the OM of 25th May 2006. <b>Para 11<\/b> records the PAC's expectation that FAs ensure no violation of the revised limits.<br><br>The Committee on Papers Laid on the Table recommended only the procedure for informing Parliament of Contingency Fund withdrawals (<b>para 5<\/b>). The Department of Expenditure is to issue consequential amendments to the GFR (<b>para 12<\/b>), and the Estimates Committee has no role here.\"\r\n },\r\n {\r\n  \"id\": 2170,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In which CAM form is the DDO-wise Bill Passing-cum-Expenditure Control Register maintained in PAOs that do not process bills in PFMS?\",\r\n  \"options\": [\r\n   \"CAM-5\",\r\n   \"CAM-9\",\r\n   \"CAM-4\",\r\n   \"CAM-62\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: CAM-9<\/b><br><br><b>Para 2.4.3<\/b>: bills are submitted <i>'along with the concerned 'DDO wise Bill Passing-cum-Expenditure Control Register' in Form CAM 9 in the case of PAO who do not process bill in PFMS'<\/i>. <b>Para 2.6.7<\/b> requires this register to be kept for each drawing officer, by sub-heads and units of appropriation, to ensure that each bill is covered by the budget allotment.<br><br>CAM-4 is the Bill Diary and CAM-5 the Token Issue Register (<b>Para 2.2.7<\/b>). CAM-62 is the Appropriation Audit Register maintained when a bill would exceed the budget allotment (<b>Para 2.7.1<\/b>). In PFMS, available budget is shown during pre-check itself.\"\r\n },\r\n {\r\n  \"id\": 2171,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In which CAM form is a bill returned unpassed by the PAO, stating the reasons for return?\",\r\n  \"options\": [\r\n   \"CAM-14\",\r\n   \"CAM-13\",\r\n   \"CAM-26\",\r\n   \"CAM-12\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: CAM-14<\/b><br><br><b>Para 2.5.1<\/b>: if a bill has to be returned without passing, <i>'it should be returned with Bill Return Memo (Form CAM 14) clearly stating the reasons for return of the bill'<\/i>, citing rule positions, Government orders and contract provisions. All objections are to be made together in the first instance.<br><br>CAM-13 is the forwarding letter for bank drafts (<b>Para 2.4.4<\/b>). CAM-12 is the Register of Bank Drafts. CAM-26 is the Objection Book in which the Accountant records objections on countersigned contingent bills (<b>Para 2.16.10<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2172,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Which CAM form is the Appropriation Audit Register maintained where the amount of a bill would lead to excess over the budget allotment?\",\r\n  \"options\": [\r\n   \"CAM-32\",\r\n   \"CAM-9\",\r\n   \"CAM-65\",\r\n   \"CAM-62\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: CAM-62<\/b><br><br><b>Para 2.7.1<\/b>: if a bill would exceed the budget allotment, the PAO declines payment under advice to the authority controlling the grant. <i>'An Appropriation Audit Register Form CAM-62 shall be maintained for this purpose.'<\/i><br><br>CAM-9 is the DDO-wise Bill Passing-cum-Expenditure Control Register used for the routine budget check (<b>Para 2.6.7<\/b>). CAM-32 is the register for the PAO's 10% post-check certificate (<b>Para 2.4.1<\/b>). CAM-65 is the register of advices to RBI, CAS, Nagpur (<b>Para 4.4.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2173,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Match List-I (Register) with List-II (CAM form):\\nList-I\\nA. Bill Diary\\nB. Token Issue Register\\nC. Register of Bank Drafts\\nD. Objection Book\\nList-II\\n1. CAM-12\\n2. CAM-4\\n3. CAM-26\\n4. CAM-5\",\r\n  \"options\": [\r\n   \"A-2, B-4, C-1, D-3\",\r\n   \"A-4, B-2, C-1, D-3\",\r\n   \"A-2, B-4, C-3, D-1\",\r\n   \"A-2, B-1, C-4, D-3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-2, B-4, C-1, D-3<\/b><br><br><b>Para 2.2.7<\/b>: the Counter Clerk distributes ink-signed bills after entries in the <i>'Bill Diary (CAM 4)'<\/i> (A-2), and the <i>'Token Issue Register (CAM 5)'<\/i> of PFMS gives date-wise token details (B-4).<br><br><b>Para 2.4.4<\/b>: every bank draft requisition is entered in <i>'the Register of Bank Drafts (Form CAM 12)'<\/i> (C-1). <b>Para 2.16.10 A(vi)<\/b>: after checking a countersigned bill, the Accountant makes the entry <i>'in the Objection Book (Form CAM-26)'<\/i> (D-3). The forwarding letter for drafts is a separate form, CAM-13.\"\r\n },\r\n {\r\n  \"id\": 2174,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Match List-I (Register) with List-II (CAM form):\\nList-I\\nA. Non-computational Allowance Payment Register\\nB. Establishment Check Register\\nC. Register of Payment of Grants-in-aid\\nD. Loan Register\\nList-II\\n1. CAM-28\\n2. CAM-29\\n3. CAM-24\\n4. CAM-23\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-1, C-3, D-2\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-1, D-2<\/b><br><br><b>Para 2.16.1(xii)<\/b>: the PAO maintains a 'Non-computational Allowance Payment Register' in Form CAM 23 (A-4). <b>Para 2.16.2(iii)<\/b>: <i>'The PAO shall maintain an Establishment Check Register (Form CAM 24) separately for each DDO'<\/i> (B-3).<br><br><b>Para 2.16.15(ii)<\/b>: <i>'A 'Register of Payment of Grants-in-aid' shall be maintained in Form CAM-28.'<\/i> (C-1), which is also used for scholarship bills. <b>Para 2.16.17(ii)<\/b>: <i>'Loan Register(s) are to be maintained in Form CAM \u2013 29 in PFMS.'<\/i> (D-2).\"\r\n },\r\n {\r\n  \"id\": 2175,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In which CAM form does the PAO maintain the Register and Broadsheet of Advances for House Building and Motor Car Advances and interest thereon?\",\r\n  \"options\": [\r\n   \"CAM-30\",\r\n   \"CAM-29\",\r\n   \"CAM-28\",\r\n   \"CAM-24\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: CAM-30<\/b><br><br><b>Para 2.16.18(v)<\/b>: <i>'For watching the recoveries of these advances, a Register and Broadsheet of Advances for HB\/MC\/and Interest thereon, should be maintained by the PAO in Form CAM-30.'<\/i> Recoveries from establishment bills are posted and totalled monthly, and agreed with ledger figures.<br><br>CAM-29 is the Loan Register for loans to PSUs and autonomous bodies (<b>Para 2.16.17(ii)<\/b>). CAM-28 is the Register of Payment of Grants-in-aid. CAM-24 is the Establishment Check Register. The monthly verification of CAM-30 is submitted to the PAO by the 20th of the second succeeding month.\"\r\n },\r\n {\r\n  \"id\": 2176,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In which CAM form does the PAO record the certificate of post-check of 10% of bills passed by the AAO under the delegated arrangement?\",\r\n  \"options\": [\r\n   \"CAM-26\",\r\n   \"CAM-32\",\r\n   \"CAM-15\",\r\n   \"CAM-14\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: CAM-32<\/b><br><br><b>Note 1 below Para 2.4.1<\/b>: under the two-level pre-check for bills up to \u20b925,000, the PAO conducts post-check of 10% of bills passed by the AAO before monthly accounts. <i>'PAO shall record a certificate to this effect in a Register in Form CAM-32 to be opened for this purpose.'<\/i><br><br>CAM-26 is the Objection Book, CAM-15 the PAO's Check Register for cheques, and CAM-14 the Bill Return Memo. The HoAO obtains a certificate from the PAO on compliance with the delegated arrangement.\"\r\n },\r\n {\r\n  \"id\": 2177,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Which CAM form is the 'Pay and Accounts Officer's Check Register', maintained personally by the PAO for cheques issued and encashed?\",\r\n  \"options\": [\r\n   \"CAM-11, 11A\",\r\n   \"CAM-15, 15A\",\r\n   \"CAM-19\",\r\n   \"CAM-10\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: CAM-15, 15A<\/b><br><br><b>Para 2.19.9<\/b>: <i>'The \\\"Pay and Accounts Officer's Check Register\\\" (Form CAM 15,15A) will be maintained personally by the Pay and Accounts Officer'<\/i>, showing daily issue and encashment of cheques and the month-end balance of unpaid cheques, tallied with the suspense head 'PAO-Cheques'.<br><br>CAM-11, 11A is the Register of Cheques Delivered and e-payment advice (<b>Para 2.4.5<\/b>), reconciled daily with PFMS in format CAM-10. CAM-19 is the Register of Cheques Issued of a CDDO (<b>Para 3.3.4<\/b>). <b>Para 5.8.1(ii)(a)<\/b> counter-checks 8670 postings with this register.\"\r\n },\r\n {\r\n  \"id\": 2178,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In which CAM form are the details of payments of each day by cheque and e-payment advice entered in the PAO, on a separate page for each day?\",\r\n  \"options\": [\r\n   \"CAM-12\",\r\n   \"CAM-15, 15A\",\r\n   \"CAM-11, 11A\",\r\n   \"CAM-21\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: CAM-11, 11A<\/b><br><br><b>Para 2.4.5<\/b>: <i>'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'<\/i>, and reconciled daily with the PFMS Register of Cheques report in format CAM-10.<br><br>CAM-15, 15A is the PAO's personal Check Register (<b>Para 2.19.9<\/b>). CAM-12 is the Register of Bank Drafts. CAM-21 is the List of Payments prepared by CDDOs not functioning in PFMS (<b>Para 3.4.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 2179,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In which CAM form is a bank draft dispatched by Registered Post to the party concerned?\",\r\n  \"options\": [\r\n   \"CAM-14\",\r\n   \"CAM-12\",\r\n   \"CAM-13\",\r\n   \"CAM-11\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: CAM-13<\/b><br><br><b>Para 2.4.4<\/b>: <i>'The bank draft should be dispatched with a forwarding letter in Form CAM 13 to the party concerned by Registered Post.'<\/i> Every requisition to the bank is entered in the Register of Bank Drafts (Form CAM 12), through which receipt and dispatch are watched; cancellations and corrections are noted against the original entry in CAM 12.<br><br>CAM-14 is the Bill Return Memo (<b>Para 2.5.1<\/b>), and CAM-11 the Register of Cheques Delivered and e-payment advice (<b>Para 2.4.5<\/b>). Outstation payments are, however, made predominantly by direct credit.\"\r\n },\r\n {\r\n  \"id\": 2180,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"In which CAM format does a DDO furnish the monthly reconciliation certificate to the PAO?\",\r\n  \"options\": [\r\n   \"CAM-33\",\r\n   \"CAM-20\",\r\n   \"CAM-22\",\r\n   \"CAM-90\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: CAM-90<\/b><br><br><b>Para 2.19.12<\/b>: <i>'DDO would furnish a reconciliation certificate in the format prescribed in CAM-90 to PAO every month.'<\/i> The DDO submits it after verifying the PFMS classified abstract reports with the figures in the ECR, other records and the Bill Register.<br><br>CAM-20 is the Bank Reconciliation Statement of CDDOs and CAM-22 their receipts reconciliation statement (<b>Para 3.4.2<\/b>). CAM-33 is the account of the PAO in which vouchers are posted (<b>Para 5.2.1<\/b>). Under <b>Para 2.3.7(vi)<\/b>, the certificate is due by the last day of the month following the month of accounts.\"\r\n },\r\n {\r\n  \"id\": 2181,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"What does Form CAM-24 relate to?\",\r\n  \"options\": [\r\n   \"Register of Payment of Grants-in-aid\",\r\n   \"Non-computational Allowance Payment Register\",\r\n   \"Objection Book\",\r\n   \"Establishment Check Register\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Establishment Check Register<\/b><br><br><b>Para 2.16.2(iii)<\/b>: <i>'The PAO shall maintain an Establishment Check Register (Form CAM 24) separately for each DDO under his payment and accounting control.'<\/i> All sanctions for creation of posts are noted in it, with the number for whom claims have been paid in the monthly bill.<br><br>The Non-computational Allowance Payment Register is CAM-23 (<b>Para 2.16.1(xii)<\/b>), the Objection Book CAM-26, and the Register of Payment of Grants-in-aid CAM-28. It remains the DDO's responsibility that no claims exceed the sanctioned strength, which is test-checked in Internal Audit.\"\r\n },\r\n {\r\n  \"id\": 2182,\r\n  \"chapter\": \"Ch 2: PRE-CHECK PAYMENT PROCEDURE IN THE CENTRAL CIVIL ACCOUNTS OFFICES\",\r\n  \"question\": \"Which of the following sanctions of \u20b910 crore is exempt from review by the CA before payment?\",\r\n  \"options\": [\r\n   \"Inter-Governmental transaction through SNA SPARSH\",\r\n   \"TSA assignment to an Autonomous Body\",\r\n   \"Release to a Central Nodal Agency under a Central Sector Scheme\",\r\n   \"Purchase of IT hardware through GeM\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Inter-Governmental transaction through SNA SPARSH<\/b><br><br><b>Para 2.9.9<\/b>: sanctions above \u20b950 lakh up to \u20b95 crore are reviewed by Dy.CAs and above \u20b95 crore by CAs, except (i) inter-governmental transactions of the Ministry of Finance, (ii) MHA transfers to Delhi, Puducherry and J&K, and (iii) inter-departmental transactions. <b>Correction Slip No. 02 dated 25.03.2025<\/b> inserts (iv) <i>'Inter-Governmental transactions through SNA SPARSH'<\/i>.<br><br><b>Para 2.9.10<\/b>: TSA assignments to Autonomous Bodies <i>'are also required to be reviewed as per the prescribed monetary limit'<\/i>. CNA releases and GeM purchases are ordinary sanctions and go to the CA.\"\r\n },\r\n {\r\n  \"id\": 3001,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"As an exception to the rule that all payments in the departmentalised system are made by PAOs after pre-check, who may delegate cheque drawing powers to DDOs?\",\r\n  \"options\": [\r\n   \"the Controller General of Accounts\",\r\n   \"the Head of Accounting Organisation\",\r\n   \"the Financial Adviser of the Ministry\",\r\n   \"the Secretary of the Ministry\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Controller General of Accounts<\/b><br><br><b>Para 3.1.1<\/b>: under Rule 13(1) of CGA (R&P) Rules, 2022, all payments are to be made only by PAOs after pre-check. <i>'However, 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).'<\/i><br><br>The HoAO only forwards the Ministry's proposal with recommendation (<b>Para 3.1.2<\/b>), and may later review and withdraw such status in consultation with the O\/o CGA (<b>Para 3.1.10<\/b>). Neither the FA nor the Secretary can delegate the power. This is consistent with <b>Para 1.2.3(a)<\/b>, under which additions to CDDOs need the CGA's specific approval.\"\r\n },\r\n {\r\n  \"id\": 3002,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Consider the following statements regarding delegation of cheque drawing powers:\\n1. Payments in the departmentalised system are ordinarily made only by PAOs after proper pre-check.\\n2. Proposals for delegation are submitted to the CGA by the Ministry through the Head of Accounting Organisation.\\n3. The number of Cheque Drawing DDOs should be kept as large as practicable to reduce the load on PAOs.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 3.1.1<\/b>: <i>'all payments in the departmentalized system of accounting are to be made only by the PAOs of the Ministry\/Department after proper pre-check'<\/i> \u2014 statement 1 is correct. <b>Para 3.1.2<\/b>: proposals <i>'should be submitted to the CGA by Ministry\/Department through Head of Accounting Organisation'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 inverts the policy: <i>'The need to restrict the number of cheque drawing DDOs should be kept in view before forwarding the proposal'<\/i>. Delegation is an exception, to be justified against laid-down parameters such as distance from the PAO and volume of bills.\"\r\n },\r\n {\r\n  \"id\": 3003,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Consider the following statements regarding opening of accounts for Cheque Drawing DDOs:\\n1. After the CGA's approval, the Head of Accounting Organisation may directly approach the RBI, Department of Government Account, Central Office, Mumbai for opening the bank account.\\n2. For assignment accounts of divisional officers under the CPWA Code, CGA approval is not necessary, but a copy of the request to the RBI is endorsed to the CGA.\\n3. Prior approval of the CGA is needed where an officer other than the Executive Engineer is declared DDO for drawing works bills in such a division.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 3.1.3<\/b>: on CGA approval, the HoAO <i>'may directly approach the RBI, Department of Government Account, Central Office, Mumbai'<\/i> for opening the account. For CPWA Code divisional officers, <i>'such approval is not necessary'<\/i>, though a copy of the request to the RBI is endorsed to the CGA.<br><br>However, <i>'prior approval of the CGA will be required'<\/i> if an officer other than the Executive Engineer is declared DDO for drawing bills for works and ancillary payments. <b>Para 3.1.8<\/b> repeats this, deeming CPWA Code purposes approved for Executive Engineers functioning as CDDOs.\"\r\n },\r\n {\r\n  \"id\": 3004,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Which of the following bills can be paid by a Cheque Drawing DDO?\",\r\n  \"options\": [\r\n   \"A reward payable to an informer\",\r\n   \"A final withdrawal from the General Provident Fund\",\r\n   \"A House Building Advance recoverable in 180 instalments\",\r\n   \"An advance from the General Provident Fund\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: An advance from the General Provident Fund<\/b><br><br><b>Para 3.1.5(d)<\/b> permits CDDOs to pay <i>'Advances (but not withdrawals) from the provident funds'<\/i>. A GPF advance is therefore within their powers.<br><br>GPF withdrawals and long-term advances go to the PAO: <b>Para 3.1.7<\/b> covers <i>'long-term loans and advances and withdrawals from provident fund'<\/i>, which are pre-checked and paid electronically by the PAO. <b>Item (e)<\/b> limits CDDOs to advances <i>'recoverable in less than 60 instalments'<\/i>, which excludes HBA. <b>Note 3<\/b> requires bills for rewards to informers to be submitted to the PAO after pre-check.\"\r\n },\r\n {\r\n  \"id\": 3005,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Consider the following payments:\\n1. Government contribution for employees under the New Pension Scheme\\n2. LTC advance to a Government servant\\n3. Advance to a Government servant recoverable in 70 monthly instalments\\n4. Final bill relating to a medical claim\\nWhich of the above can be paid by a Cheque Drawing DDO?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2, 3 and 4\",\r\n   \"1, 2 and 4 only\",\r\n   \"1 and 4 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 4 only<\/b><br><br><b>Para 3.1.5(a)<\/b> covers pay and allowances including <i>'final bills relating to medical claims'<\/i>, and adds that <i>'The Government contribution for employees under the New Pension Scheme (NPS) will also be paid by the CDDO'<\/i>. <b>Item (b)<\/b> covers <i>'Travel expenses including TA & LTC advances'<\/i>. Items 1, 2 and 4 are permitted.<br><br>Item 3 is not. <b>Item (e)<\/b> allows only short-term advances <i>'recoverable in less than 60 instalments'<\/i>. An advance recoverable in 70 instalments is long-term; under <b>Para 3.1.7<\/b> it is presented to the PAO for pre-check and paid electronically.\"\r\n },\r\n {\r\n  \"id\": 3006,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Consider the following statements regarding advances paid by Cheque Drawing DDOs:\\n1. Advances can be paid by CDDOs only after obtaining sanction of the competent authority, with a copy of the sanction endorsed to the PAO.\\n2. Long-term loans and advances to Government servants are presented to the PAO for pre-check and paid electronically.\\n3. A CDDO may issue cheques against his assignment for GPF withdrawals if sanctioned by the competent authority.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 3.1.6<\/b>: <i>'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.'<\/i> Statement 1 is correct. <b>Para 3.1.7<\/b>: bills for other payments, including long-term loans and advances, <i>'will be presented to the PAO concerned for pre-check and paid electronically'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. GPF withdrawals are among these PAO payments, and <i>'Issue of cheques against their assignment by the DDOs to make such payments is not permitted.'<\/i> Sanction does not change this.\"\r\n },\r\n {\r\n  \"id\": 3007,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Consider the following payments proposed by a Cheque Drawing DDO as 'office contingencies':\\n1. Electricity and water charges of the office\\n2. An item of expenditure within the sanctioning powers of the Head of Office linked to the DDO\\n3. An item under a revenue object head but beyond the sanctioning powers of the HoD\/HoO linked to the DDO\\nWhich of the above are covered by the term?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Note 2 below Para 3.1.8<\/b>: 'office contingencies' <i>'shall be interpreted in a restricted manner to cover only those items that would fall within the sanctioning powers'<\/i> of the HODs\/HOOs linked to the DDO, and certain periodical payments like rent, rates and taxes, electricity, water and telephone charges. Items 1 and 2 are covered.<br><br>Item 3 is not. <b>Para 3.1.5(c)<\/b> describes office contingencies by reference to the revenue object heads of Rule 8 of DFPR, but Note 2 restricts that scope to items within the linked HoD\/HoO's sanctioning powers. Falling under a revenue object head is not enough; such a bill goes to the PAO for pre-check.\"\r\n },\r\n {\r\n  \"id\": 3008,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"By whom is the bill for a GPF advance, sanctioned after the details of the subscriber's final payment have been moved to the PAO, paid?\",\r\n  \"options\": [\r\n   \"the CDDO, on formal sanction\",\r\n   \"the PAO, after pre-check\",\r\n   \"the CDDO, with the PAO's approval\",\r\n   \"the Head of Office, from imprest\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the PAO, after pre-check<\/b><br><br><b>Note 3 below Para 3.1.8<\/b>: <i>'Cheque drawing DDOs are not authorised to make payment for advances sanctioned after the details of final payment has been moved to PAO'<\/i>, in terms of Rule 34(3)(v) of GPF (CS) Rules, 1960. <i>'Bills for such purpose, duly supported by formal sanction of the competent authority, shall be forwarded to the PAO for payment after pre-check.'<\/i><br><br>GPF advances ordinarily fall within CDDO powers under <b>Para 3.1.5(d)<\/b>, with sanction copied to the PAO (<b>Para 3.1.6<\/b>), but this Note carves out the stage after final payment details have moved. The advance itself remains admissible \u2014 only the paying authority changes.\"\r\n },\r\n {\r\n  \"id\": 3009,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Bills for all of the following payments are to be submitted to the PAO for payment after pre-check, and not paid by a Cheque Drawing DDO, EXCEPT:\",\r\n  \"options\": [\r\n   \"rewards under any scheme\",\r\n   \"rewards to informers\",\r\n   \"Secret Service expenditure\",\r\n   \"LTC advance to a Government servant\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: LTC advance to a Government servant<\/b><br><br><b>Note 3 below Para 3.1.8<\/b>: <i>'Bills for payments like Rewards (under any scheme), Rewards to informers, Secret Service are to be submitted to PAO for payment after pre-check.'<\/i><br><br>LTC advance is expressly within CDDO powers under <b>Para 3.1.5(b)<\/b>: <i>'Travel expenses including TA & LTC advances'<\/i>. Under <b>Para 3.1.6<\/b>, the CDDO pays it only after the competent authority's sanction, with a copy to the PAO. Rewards and Secret Service payments are sensitive and non-routine, which is why they stay under PAO pre-check.\"\r\n },\r\n {\r\n  \"id\": 3010,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"How often are details of provident fund advances paid by a Cheque Drawing DDO, with sanction particulars and subscribers' account numbers, forwarded to the PAO?\",\r\n  \"options\": [\r\n   \"every month\",\r\n   \"every quarter\",\r\n   \"every half-year\",\r\n   \"annually\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: every month<\/b><br><br><b>Note 4 below Para 3.1.8<\/b>: <i>'The details of the provident fund advances paid by the CDDOs 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.'<\/i><br><br>The purpose is to enable PAOs to ensure that debit vouchers are received and posted in the subscribers' accounts, and that debits adjustable by PAOs of other Departments\/Governments are passed on without fail. The bank reconciliation statement is also monthly (<b>Para 3.4.2<\/b>) but serves a different purpose, and a List of Payments does not carry subscriber account details.\"\r\n },\r\n {\r\n  \"id\": 3011,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"By whom may a Cheque Drawing DDO be permitted to make payments of pay and allowances and office contingencies of other offices at the same or nearby stations, in addition to his own office?\",\r\n  \"options\": [\r\n   \"the HoD, in consultation with the HoAO\",\r\n   \"the CGA, on the HoAO's proposal\",\r\n   \"the PAO, with approval of the FA\",\r\n   \"the FA, in consultation with the HoAO\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the HoD, in consultation with the HoAO<\/b><br><br><b>Para 3.1.9<\/b>: CDDOs <i>'can be permitted by the Head of Department in consultation with the Head of Accounting Organisation'<\/i> to make such payments for one or more offices at the same or nearby stations. The Heads of these offices present their bills to the designated CDDO. <i>'Any such arrangement made to attach any DDO with a CDDO for payment functions should be intimated to the CGA'<\/i>, and an appropriate code obtained.<br><br>The CGA's approval is needed to create a CDDO (<b>Para 3.1.1<\/b>), but attaching other offices to an existing CDDO only requires intimation to the CGA. The PAO and FA have no role in this arrangement.\"\r\n },\r\n {\r\n  \"id\": 3012,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Consider the following statements regarding review of cheque drawing status:\\n1. The Head of Accounting Organisation may review the cheque drawing status of existing CDDOs and bring them under the PAO, in consultation with the office of the CGA.\\n2. Non-availability of regular trained staff to perform CDDO functions is a reason for such review.\\n3. A Head of Department cannot propose withdrawal of cheque drawing powers given to its own CDDO.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 3.1.10<\/b>: the HoAO <i>'may undertake a review of cheque drawing status of existing Cheque drawing DDOs, for any specified reasons (viz. Non-availability of regular trained staff to perform the CDDO functions etc.)'<\/i> and bring them under the PAO for payment after pre-check in consultation with the O\/o CGA. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. The same paragraph provides that the <i>'Head of Department may also send proposal on their own to Head of Accounting Organisation'<\/i> for withdrawal of cheque drawing power given to their CDDO for specific or practical reasons.\"\r\n },\r\n {\r\n  \"id\": 3013,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"What amount does the Letter of Credit issued in favour of a Cheque Drawing DDO at the beginning of the financial year, before the Appropriation Act is passed, cover?\",\r\n  \"options\": [\r\n   \"only the amount for which Vote on Account has been obtained\",\r\n   \"one-fourth of the Budget Estimates for the year\",\r\n   \"the full budget allotment communicated by the Finance Wing\",\r\n   \"the unspent assignment of the last quarter of the previous year\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: only the amount for which Vote on Account has been obtained<\/b><br><br><b>Para 3.2.1<\/b>: expenditure cannot be incurred from the CFI in anticipation of the Appropriation (Vote on Account) or the Appropriation Act. <i>'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.'<\/i><br><br>The full allotment is communicated only after the Appropriation Act is passed and assented to (<b>Para 3.2.2<\/b>). The first-quarter LoC then takes the earlier Vote on Account LoC into account. Unspent assignment of the last quarter <i>'is not to be carried forward to the next year'<\/i> (<b>Para 3.2.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 3014,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"For a Cheque Drawing DDO, progressive assignments up to the end of the second quarter total \u20b91.10 crore, against which drawals are \u20b995 lakh. The assignment for the third quarter is \u20b940 lakh. What is the maximum amount the CDDO can draw during the third quarter?\",\r\n  \"options\": [\r\n   \"\u20b915 lakh\",\r\n   \"\u20b940 lakh\",\r\n   \"\u20b955 lakh\",\r\n   \"\u20b91.50 crore\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: \u20b955 lakh<\/b><br><br><b>Para 3.2.3<\/b>: except for the first quarter, <i>'the fresh LoC issued after expiry of the period prescribed in the earlier letter of credit shall be treated as an addition to the unspent balance of the earlier letter of credit'<\/i>. The unspent balance is \u20b91.10 crore minus \u20b995 lakh, i.e. \u20b915 lakh; adding the Q3 assignment of \u20b940 lakh gives \u20b955 lakh.<br><br>\u20b940 lakh ignores the carry-over within the year. \u20b91.50 crore is the progressive assignment, not drawable in one quarter since \u20b995 lakh is already drawn. The bank ensures cumulative drawals do not exceed progressive assignments.\"\r\n },\r\n {\r\n  \"id\": 3015,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"For a Cheque Drawing DDO, progressive assignments up to the end of the second quarter are \u20b91.10 crore and the assignment for the third quarter is \u20b940 lakh. What should the PAO indicate while communicating the third-quarter assignment?\",\r\n  \"options\": [\r\n   \"only \u20b940 lakh for Q3\",\r\n   \"\u20b940 lakh for Q3 and \u20b91.50 crore progressive\",\r\n   \"only the balance available for Q3\",\r\n   \"\u20b940 lakh for Q3 and drawals up to Q2\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: \u20b940 lakh for Q3 and \u20b91.50 crore progressive<\/b><br><br><b>Para 3.2.3<\/b>: PAOs, while communicating assignments for the second and subsequent quarters, <i>'should indicate not only the amount assigned for that quarter, but also the progressive total of assignments upto the end of the quarter'<\/i>. Here that is \u20b940 lakh and \u20b91.10 crore + \u20b940 lakh = \u20b91.50 crore.<br><br>The purpose is to <i>'enable the bank to ensure that the total cumulative drawals from the beginning of the year do not exceed the total progressive assignments'<\/i>. The bank tracks drawals itself from cheques and e-payments, so the PAO need not indicate drawals or the balance.\"\r\n },\r\n {\r\n  \"id\": 3016,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Consider the following statements regarding assignments to Cheque Drawing DDOs:\\n1. The unspent assignment of the last quarter of a financial year is not carried forward to the next year.\\n2. Cheques issued in March but presented for payment in April are taken by the bank against the assignment of the new year.\\n3. While issuing the LoC for the first quarter after the Appropriation Act is passed, the PAO takes into account the LoC issued on the basis of Vote on Account.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 3.2.3<\/b>: <i>'The unspent assignment of the last quarter of the financial year is not to be carried forward to the next year.'<\/i> Statement 1 is correct. <b>Para 3.2.2<\/b>: for the first quarter after the Appropriation Act, <i>'the PAO will take into account the LoC issued earlier on the basis of the \\\"Vote on Account\\\"'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. <b>Para 3.2.4<\/b>: cheques issued in the last quarter but presented in the next year <i>'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'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 3017,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"With whom does the responsibility rest to ensure that the amount assigned in a Letter of Credit is not exceeded at any time on account of cheques or e-payments issued by a Cheque Drawing DDO?\",\r\n  \"options\": [\r\n   \"the Head of Accounting Organisation\",\r\n   \"the Pay and Accounts Officer\",\r\n   \"the paying branch of the bank\",\r\n   \"the Head of Department\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the paying branch of the bank<\/b><br><br><b>Para 3.2.3<\/b>: <i>'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.'<\/i> The PAO's progressive total helps the bank watch cumulative drawals.<br><br>The PAO reconciles the CDDO's progressive expenditure weekly and, if the LoC is found exceeded, informs his DCA\/CA\/CCA to take it up with the bank (<b>Para 3.2.5<\/b>). The CDDO watches his own drawals and seeks renewal of the LoC (<b>Para 3.2.6<\/b>). But the bank that honours the instrument is the one responsible for not exceeding the limit.\"\r\n },\r\n {\r\n  \"id\": 3018,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"On weekly reconciliation of a Cheque Drawing DDO's progressive expenditure, the PAO finds that the limit in the Letter of Credit has been exceeded. What shall the PAO do?\",\r\n  \"options\": [\r\n   \"inform his DCA\/CA\/CCA to take it up with the bank\",\r\n   \"stop further payments by the CDDO\",\r\n   \"debit the excess to a suspense head\",\r\n   \"report the matter directly to the CGA\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: inform his DCA\/CA\/CCA to take it up with the bank<\/b><br><br><b>Para 3.2.5<\/b>: the PAO reconciles the CDDO's progressive expenditure from payment scrolls weekly, including where payments are made through PFMS, to ensure that LoC limits are not exceeded. <i>'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.'<\/i><br><br>The matter is taken up with the bank because the paying branch is responsible for not exceeding the assignment (<b>Para 3.2.3<\/b>). No suspense debit, stoppage of payments or direct reference to the CGA is prescribed. The CDDO should in any case seek timely renewal of the LoC (<b>Para 3.2.6<\/b>).\"\r\n },\r\n {\r\n  \"id\": 3019,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Consider the following statements regarding drawals by Cheque Drawing DDOs:\\n1. A CDDO may draw an amount from his assignment for placing in a separate bank account if it is required for a specific scheme.\\n2. Drawing cheques at the end of the year and depositing the amount in the department's cash chest to show full utilisation of the assignment is not permissible.\\n3. The system of quarterly allotment applies to disbursing officers functioning on the Public Works Division pattern also.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 3.2.7<\/b>: <i>'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.'<\/i> Statement 2 is correct. <b>Para 3.2.6<\/b>: <i>'The system of quarterly allotment will apply to disbursing officers functioning on Public Works Division pattern also.'<\/i> Statement 3 is correct.<br><br>Statement 1 is wrong. The CDDO <i>'shall in no case draw any amount for placing in a separate account in the bank or in a private account'<\/i>. No scheme-based exception is provided.\"\r\n },\r\n {\r\n  \"id\": 3020,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"A Cheque Drawing DDO has to pay \u20b94,800 to a supplier and \u20b912,000 to a contractor. Which of the following is correct?\",\r\n  \"options\": [\r\n   \"The \u20b912,000 payment must be made through e-payment\",\r\n   \"Both may be paid by cheque, being below \u20b910 lakh\",\r\n   \"Both must be made through e-payment\",\r\n   \"Both may be paid by cheque if the payees so request\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: The \u20b912,000 payment must be made through e-payment<\/b><br><br><b>Para 3.3.1<\/b>: <i>'Payment more than Rs.5000\/- to vendor\/supplier\/contractor will be made through e-payment only and not by cheque.'<\/i> The \u20b912,000 payment exceeds \u20b95,000 and must be by e-payment; the \u20b94,800 payment is not caught by this rule.<br><br>\u20b910 lakh is the threshold for two signatures on cheques and e-payments (<b>Para 3.5.1(viii)<\/b>), not for choosing the mode of payment. A payee's preference cannot override the e-payment mandate. The same paragraph requires expenditure to be booked under the correct object heads as per DoE instructions of 1.1.2014.\"\r\n },\r\n {\r\n  \"id\": 3021,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Consider the following statements regarding passing of bills by a Cheque Drawing DDO:\\n1. For bills of his own office, the CDDO ensures, to the extent possible, that a person other than the one who prepared them has checked them independently.\\n2. The CDDO signs the pay order on the bill, showing the amount passed in words and figures, and cancels the pay order.\\n3. The e-payment or cheque is prepared for the gross amount of the bill.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 3.3.1<\/b>: for bills of his own office, the CDDO <i>'will ensure that to the extent possible, a person other than the one responsible for the preparation of the bills has checked them independently'<\/i> \u2014 statement 1 is correct. <b>Para 3.3.3<\/b>: <i>'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'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'The e-payment\/cheque will then be prepared for the net amount of the bill.'<\/i> This matches the PAO rule in <b>Para 2.4.5<\/b>.\"\r\n },\r\n {\r\n  \"id\": 3022,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"A Cheque Drawing DDO receives from a non-cheque drawing DDO a bill that does not fall within the classes of payments the CDDO is authorised to make. What will be done with the bill?\",\r\n  \"options\": [\r\n   \"retained until the PAO authorises the CDDO to pay it\",\r\n   \"forwarded by the CDDO directly to the PAO for pre-check\",\r\n   \"paid by the CDDO and reported to the PAO in the List of Payments\",\r\n   \"returned to the non-cheque drawing DDO for sending it to the PAO\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: returned to the non-cheque drawing DDO for sending it to the PAO<\/b><br><br><b>Para 3.3.2<\/b>: bills from NCDDOs are verified to ensure they relate only to the classes of payments the CDDO is authorised to make. <i>'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.'<\/i><br><br>The CDDO does not forward the bill itself or pay it; the classes of payments are fixed under <b>Para 3.1.5<\/b> and cannot be enlarged by PAO authorisation. Bills within the classes are entered in the Register of Bills Received and subjected to the checks in R&P Rules and Chapter 2.\"\r\n },\r\n {\r\n  \"id\": 3023,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Consider the following statements regarding control over cheques issued by Cheque Drawing DDOs:\\n1. The PAO maintains a register for each CDDO, posted from the CDDO's weekly accounts and reconciled with bank scrolls.\\n2. The CDDO attests the entry in the Register of Cheques Issued at the time of signing each cheque.\\n3. The entries in the Register of Cheques Issued are checked with the pass orders by the same officer who signs the cheques.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 3.3.2<\/b>: the PAO <i>'shall also maintain a suitable register in respect of each CDDO'<\/i> to ensure drawal is not in excess of assignments, posted from the weekly accounts of the CDDOs and reconciled with bank scrolls \u2014 statement 1 is correct. <b>Para 3.3.4<\/b>: the CDDO notes each cheque in the register <i>'and attest the entry at the time of signing of each cheque'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 defeats the control. <i>'Another officer, preferably in the Gazetted rank, will then subject the entries in this register to check'<\/i> with reference to the pass order. The register is closed the same day.\"\r\n },\r\n {\r\n  \"id\": 3024,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"At the end of a financial year, a Cheque Drawing DDO has to intimate to the PAO the details of cheques issued and e-payments made on the last day. By what date must this intimation reach the PAO?\",\r\n  \"options\": [\r\n   \"5th April\",\r\n   \"3rd April\",\r\n   \"1st April\",\r\n   \"9th April\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1st April<\/b><br><br><b>Para 3.3.5<\/b>: CDDOs intimate details of total cheques\/e-payments on the last day, their amount, and the number and amount of the last cheque of each category, by e-mail\/fax. <i>'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.'<\/i><br><br>The other dates belong to other returns: the List of Payments for the last day's scroll is due by the 3rd of the following month (<b>Para 3.4.3<\/b>), and Public Works\/Forest accounts by the 5th of the succeeding month (<b>Para 3.4.5<\/b>). The 9th applies to the LoP for the 1st\u20137th.\"\r\n },\r\n {\r\n  \"id\": 3025,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Consider the following statements regarding bank reconciliation by Cheque Drawing DDOs:\\n1. A Bank Reconciliation Statement is drawn up every month explaining the difference between payments as per the bank scroll and as per the Register of Cheques Issued and e-payments.\\n2. The CDDO sends it to the PAO along with a reconciliation statement in respect of receipts.\\n3. The PAO verifies the Bank Reconciliation Statement of each DDO on a quarterly basis.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 3.4.2<\/b>: <i>'A Bank Reconciliation Statement (Form CAM 20) should be drawn up every month'<\/i>, showing cheques issued but not cleared and cheques cleared during the month but issued earlier \u2014 statement 1 is correct. The CDDOs send it to the PAO <i>'along with a reconciliation statement in respect of receipts'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'PAO shall verify the Bank Reconciliation Statement of each DDO under his control on monthly basis.'<\/i> Discrepancies in scrolls are to be taken up with the bank immediately.\"\r\n },\r\n {\r\n  \"id\": 3026,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Consider the following statements regarding submission of the List of Payments by a Cheque Drawing DDO not functioning in PFMS:\\n1. The List of Payments for payments of the 1st to 7th of a month is sent by the 9th of the month.\\n2. For payments from the 22nd to the end of the month, the List of Payments is sent daily.\\n3. The List of Payments for the last day's scroll is sent by the 3rd of the following month.\\n4. The List of Payments is prepared in duplicate, one copy being sent to the PAO with paid vouchers.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2, 3 and 4\",\r\n   \"1, 2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3 only<\/b><br><br><b>Para 3.4.3<\/b> prescribes the schedule for CDDOs not in PFMS: 1st to 7th <i>'by the 9th of the month'<\/i>; 8th to 14th by the 16th; 15th to 21st by the 23rd; 22nd to the end of the month <i>'DAILY'<\/i>; and the last day's scroll <i>'by the 3rd of the following month'<\/i>. Statements 1\u20133 are correct.<br><br>Statement 4 is wrong: the LoP is prepared <i>'in triplicate'<\/i>, and <i>'Two copies of the LoP accompanied by the paid vouchers should be sent to the PAO'<\/i>. Under <b>Para 3.7.1<\/b>, one copy serves as the Register of Cheques Delivered, the other goes into accounts.\"\r\n },\r\n {\r\n  \"id\": 3027,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"A contingent bill of a Cheque Drawing DDO is supported by sub-vouchers of \u20b91,500, \u20b91,900 and \u20b92,600. Which of these are to be retained in the CDDO's office?\",\r\n  \"options\": [\r\n   \"only that of \u20b91,500\",\r\n   \"those of \u20b91,500 and \u20b91,900\",\r\n   \"all three sub-vouchers\",\r\n   \"only that of \u20b92,600\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: those of \u20b91,500 and \u20b91,900<\/b><br><br><b>Note below Para 3.4.3<\/b>: <i>'Sub-vouchers upto \u20b9 2000\/- in value shall be retained by CDDOs in their offices'<\/i> for audit of their initial records. The \u20b91,500 and \u20b91,900 sub-vouchers are within the limit and retained; the \u20b92,600 sub-voucher goes with the paid voucher to the PAO.<br><br>The CDDO must record a certificate on each contingency bill that sub-vouchers up to \u20b92000 numbering from one serial to another have been retained in his office. Retaining the \u20b92,600 sub-voucher would deprive the PAO of the document it needs for audit, while sending every sub-voucher is not required.\"\r\n },\r\n {\r\n  \"id\": 3028,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"For what purpose does a Cheque Drawing DDO functioning in PFMS send a copy of the List of Payments to the PAO?\",\r\n  \"options\": [\r\n   \"post audit\",\r\n   \"incorporation of vouchers in the accounts\",\r\n   \"determining the next quarter's assignment\",\r\n   \"preparation of the Bank Reconciliation Statement\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: post audit<\/b><br><br><b>Para 3.4.4<\/b>: for CDDOs in PFMS, <i>'the vouchers are posted in the account of PAO (CAM 33) upon its digitally signing by the CDDOs in case of e-payment or at the time of cheque issue in the system'<\/i>, using the classification given at sanction and bill generation. <i>'CDDO shall send a copy of LoP to PAO for the purpose of Post audit.'<\/i><br><br>Accounting is automatic in PFMS, so the LoP is not needed for incorporation \u2014 unlike CDDOs outside PFMS, whose second LoP copy is used for accounts (<b>Para 3.7.1<\/b>). The BRS is prepared by the CDDO itself (<b>Para 3.4.2<\/b>), and assignments rest on allotments and cash requirements (<b>Para 3.2.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 3029,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Match List-I (Return by Cheque Drawing DDO\/accounting officer) with List-II (Due date):\\nList-I\\nA. Details of cheques and e-payments issued on the last day of the financial year\\nB. List of Payments for the last day's scroll of a month\\nC. Compiled accounts of officers on the Public Works\/Forest Accounting System\\nD. List of Payments for payments of the 8th to 14th of a month\\nList-II\\n1. 1st day of the next financial year\\n2. 3rd of the following month\\n3. 5th of the succeeding month\\n4. 16th of the month\",\r\n  \"options\": [\r\n   \"A-1, B-3, C-2, D-4\",\r\n   \"A-2, B-1, C-3, D-4\",\r\n   \"A-1, B-2, C-3, D-4\",\r\n   \"A-1, B-2, C-4, D-3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: A-1, B-2, C-3, D-4<\/b><br><br><b>Para 3.3.5<\/b>: year-end last-day details <i>'should reach not later than the 1st day of the next financial year'<\/i> (A-1). <b>Para 3.4.3<\/b>: the last day's scroll LoP is due <i>'by the 3rd of the following month'<\/i> (B-2), and the LoP for the 8th to 14th by the 16th of the month (D-4).<br><br><b>Para 3.4.5<\/b>: <i>'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.'<\/i> (C-3). The 9th and 23rd are the other LoP dates for the first and third weeks.\"\r\n },\r\n {\r\n  \"id\": 3030,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Consider the following statements regarding custody of cheque books by Cheque Drawing DDOs:\\n1. Cheque books must be kept under lock and key and in the personal custody of the drawing officer.\\n2. On receiving cheque books, the CDDO counts the forms in each and records a certificate of count on the fly leaf.\\n3. The number of a cheque book brought into use is notified only to the PAO.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 3.5.1(iii)<\/b>: <i>'Cheque books must be kept under lock and key and in the personal custody of the drawing officer.'<\/i> When relieved, he takes a receipt for the exact number of cheques made over. <b>Item (ii)<\/b>: the CDDO counts the forms and records <i>'a certificate of count on the fly leaf'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. <b>Item (iv)<\/b> requires notification <i>'to the dealing bank on which he draws cheques, as well as the Pay and Accounts Officer'<\/i>. The bank keeps these particulars to verify the genuineness of cheques presented.\"\r\n },\r\n {\r\n  \"id\": 3031,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"To whom, and when, is the loss of a cheque book or of a blank cheque form of a Cheque Drawing DDO to be notified?\",\r\n  \"options\": [\r\n   \"the PAO, within a week\",\r\n   \"the HoAO, on the next working day\",\r\n   \"the PAO, through the monthly BRS\",\r\n   \"the bank branch, on the same day\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the bank branch, on the same day<\/b><br><br><b>Para 3.5.1(v)<\/b>: <i>'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.'<\/i> The bank is notified at once because it is the bank that honours cheques and must be able to stop an unauthorised one.<br><br>The PAO receives notice of cheque books brought into use (<b>item (iv)<\/b>), and a copy of stop-payment intimations for lost issued cheques (<b>item (xiii)<\/b>). However, the same-day requirement for a lost blank cheque book runs to the bank branch, not the PAO or HoAO, and is not deferred to the monthly BRS.\"\r\n },\r\n {\r\n  \"id\": 3032,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Consider the following statements regarding cheques drawn by Cheque Drawing DDOs:\\n1. All cheques drawn by CDDOs shall be crossed.\\n2. Minor corrections in a cheque may be made if attested by the drawing officer.\\n3. In cheques of category 'A', the account number and bank\/branch details are written after the name of the payee.\\n4. Cheques and e-payments of \u20b925 lakh and above bear two signatures\/digital signatures.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 3 and 4 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 3.5.1(vi)<\/b>: <i>'All Cheques drawn by CDDOs shall be crossed.'<\/i> <b>Item (vii)<\/b>: for category 'A' cheques, <i>'the account number and the details of bank\/branch should be written after the name of the payee'<\/i>. Statements 1 and 3 are correct.<br><br>Statement 2 is wrong: <i>'No correction or alteration in a cheque is permissible.'<\/i> Such a cheque is cancelled and a fresh one issued (<b>item (ix)<\/b>). Statement 4 is wrong: two signatures are required for cheques and e-payments <i>'for \u20b910 lakhs and above'<\/i> (<b>item (viii)<\/b>), the second signatory being nominated by the HoAO.\"\r\n },\r\n {\r\n  \"id\": 3033,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"A cheque issued by a CDDO on 15th January is presented by the payee for the first time on 20th April. Which of the following is correct?\",\r\n  \"options\": [\r\n   \"The CDDO may revalidate it for one month\",\r\n   \"It cannot be revalidated; a fresh cheque may be issued\",\r\n   \"It may be revalidated with the PAO's approval\",\r\n   \"The bank may pay it within the same financial year\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: It cannot be revalidated; a fresh cheque may be issued<\/b><br><br><b>Para 3.5.1(x)<\/b>: a cheque issued in India <i>'shall be valid for three months from the date of issue'<\/i>. A cheque of 15th January expired on 14th April. <b>Item (xi)<\/b>: <i>'revalidation of a time barred cheque is not permissible regardless of the date of its drawal'<\/i>. The cheque is retrieved and cancelled, and a fresh cheque issued in lieu, as per Rule 16 of R&P Rules.<br><br>No authority, not even the PAO, can revalidate it. The rule on year of drawal (<b>Para 3.2.4<\/b>) governs which year's assignment a valid cheque is charged against; it does not extend validity.\"\r\n },\r\n {\r\n  \"id\": 3034,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Consider the following statements regarding time-barred cheques of a Cheque Drawing DDO:\\n1. Revalidation of a time-barred cheque is not permissible, regardless of the date of its drawal.\\n2. Where a fresh cheque is to be issued, the fresh cheque is issued first and the cancellation of the time-barred cheque is recorded thereafter.\\n3. Where no fresh cheque is required, the time-barred cheque is defaced\/cancelled and forwarded to the PAO, and the entries in accounts suitably reversed.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 3.5.1(xi)<\/b>: <i>'revalidation of a time barred cheque is not permissible regardless of the date of its drawal'<\/i> \u2014 statement 1 is correct. <b>Item (xii)<\/b>: where no fresh cheque is required, it is defaced\/cancelled <i>'and forwarded to the PAO'<\/i>, and entries in the accounts are simultaneously reversed \u2014 statement 3 is correct.<br><br>Statement 2 reverses the order. The same item says that when a fresh cheque is needed, <i>'cancellation of time barred cheque must be recorded in the cheque issue register and then the cheque must be cancelled'<\/i> before the fresh cheque is issued.\"\r\n },\r\n {\r\n  \"id\": 3035,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"A payee reports to a Cheque Drawing DDO the loss of a cheque issued by him. Consider the following statements:\\n1. If the cheque is still within its currency, the bank acknowledges the stop-payment advice in writing.\\n2. If the currency of the cheque has already expired when the bank is informed, the record of intimation sent to the bank is sufficient for the CDDO.\\n3. The CDDO issues a fresh cheque only after the PAO issues a non-payment certificate.\\n4. The fresh cheque is issued to the payee by the PAO on the basis of the non-payment certificate.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2, 3 and 4 only\",\r\n   \"1, 2 and 3 only\",\r\n   \"1, 2, 3 and 4\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3 only<\/b><br><br><b>Para 3.5.1(xiii)<\/b>: if the currency has not expired, <i>'the bank shall acknowledge in writing'<\/i> \u2014 statement 1 is correct. If it has expired, <i>'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.'<\/i> Statement 2 is correct.<br><br>The CDDO then sends a copy to the PAO for a non-payment certificate (<b>Para 3.5.2<\/b>), notes its particulars and only then issues a fresh cheque (<b>Para 3.5.3<\/b>) \u2014 statement 3 is correct. Statement 4 is wrong: the fresh cheque is issued by the CDDO, not the PAO.\"\r\n },\r\n {\r\n  \"id\": 3036,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Arrange the following steps in the correct sequence where a payee reports the loss of a cheque issued by a CDDO, within its currency:\\n1. CDDO sends a copy of the bank's acknowledgement to the PAO\\n2. PAO issues a non-payment certificate after verifying its records\\n3. CDDO sends intimation to the bank advising it to stop payment\\n4. Bank acknowledges the stop payment order in writing\",\r\n  \"options\": [\r\n   \"3-4-2-1\",\r\n   \"3-1-4-2\",\r\n   \"1-3-4-2\",\r\n   \"3-4-1-2\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 3-4-1-2<\/b><br><br><b>Para 3.5.1(xiii)<\/b>: the CDDO <i>'should send intimation to the bank on which it has been drawn'<\/i>, advising it to stop payment; if currency has not expired, the bank acknowledges in writing. The CDDO, on receipt of the bank's intimation, <i>'will send a copy of the same to the PAO, for issue of a non-payment certificate'<\/i>.<br><br><b>Para 3.5.2<\/b>: the PAO issues the certificate after verification of the Register of Cheques Delivered etc. and noting against the entry. Under <b>Para 3.5.3<\/b>, the CDDO then notes the certificate in the LoP, cheque register and paid voucher before issuing a fresh cheque.\"\r\n },\r\n {\r\n  \"id\": 3037,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Consider the following statements regarding stop payment of lost cheques of CDDOs:\\n1. Once the PAO issues a non-payment certificate, the paying bank is relieved of responsibility for the lost cheque.\\n2. If it is later found that the original cheque was paid, the CDDO reports the matter immediately to the paying branch and the PAO.\\n3. Before issuing a fresh cheque, the CDDO notes the non-payment certificate particulars in the office copy of the List of Payments, the cheque issue register and the paid voucher.\\nWhich of the statements given above is\/are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 3.5.3<\/b>: the CDDO notes the non-payment certificate particulars against the entry in the office copy of the list of payments, and <i>'will also make a similar note on the cheque issue register and office copy of the relevant paid voucher before issuing a fresh cheque'<\/i> \u2014 statement 3 is correct. If the original cheque is later found paid, the CDDO reports immediately to the paying branch and the PAO \u2014 statement 2 is correct.<br><br>Statement 1 is wrong: <i>'there will be no change in their responsibilities towards lost cheques'<\/i>. Banks must continue to exercise all usual precautions against payment of a stopped cheque.\"\r\n },\r\n {\r\n  \"id\": 3038,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"In the case of e-receipts reported through PFMS in respect of a Cheque Drawing DDO, what is the position regarding entry of e-scrolls in PFMS?\",\r\n  \"options\": [\r\n   \"the e-scrolls are entered in PFMS by the PAO at month-end\",\r\n   \"the e-scrolls are entered in PFMS daily by the CDDO\",\r\n   \"there is no need to enter the e-scrolls in PFMS\",\r\n   \"the e-scrolls are entered only if challans are also received\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: there is no need to enter the e-scrolls in PFMS<\/b><br><br><b>Para 3.6<\/b>: <i>'In case of e-receipts reported through PFMS, there is no need to enter e-scrolls in PFMS.'<\/i> Only scrolls\/challans received from the bank in respect of physical instruments are to be entered in PFMS, following the procedure in para 13.6 of the manual.<br><br>The same principle applies to payments. <b>Para 3.7.1<\/b>: where CDDOs make e-payments through PFMS, the e-scroll is received electronically and <i>'There is no need to enter scrolls in PFMS'<\/i>. Manual entry is confined to transactions that do not originate electronically in the system.\"\r\n },\r\n {\r\n  \"id\": 3039,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"A Cheque Drawing DDO not functioning in PFMS sends two copies of the List of Payments to the PAO. For what purpose is one of these copies used in the PAO?\",\r\n  \"options\": [\r\n   \"the Register of Cheques Delivered\",\r\n   \"the Register of Bills Received\",\r\n   \"the Establishment Check Register\",\r\n   \"the Bank Reconciliation Statement\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Register of Cheques Delivered<\/b><br><br><b>Para 3.7.1<\/b>: the two copies of the LoP from CDDOs not in PFMS are kept in a guard file. <i>'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'<\/i>.<br><br>The Register of Bills Received is maintained by the CDDO for bills from NCDDOs (<b>Para 3.3.2<\/b>). The Establishment Check Register is the PAO's watch on sanctioned strength (<b>Para 2.16.2(iii)<\/b>). The BRS is prepared by the CDDO (<b>Para 3.4.2<\/b>). After receiving the payment scroll and paid-cheque images, the PAO reconciles as per para 13.6.\"\r\n },\r\n {\r\n  \"id\": 3040,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Above what amount must payments by a Cheque Drawing DDO to a vendor, supplier or contractor be made only through e-payment and not by cheque?\",\r\n  \"options\": [\r\n   \"\u20b92,000\",\r\n   \"\u20b910,000\",\r\n   \"\u20b95,000\",\r\n   \"\u20b950,000\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: \u20b95,000<\/b><br><br><b>Para 3.3.1<\/b>: <i>'Payment more than Rs.5000\/- to vendor\/supplier\/contractor will be made through e-payment only and not by cheque.'<\/i> The limit is \u20b95,000, and the rule applies to vendor, supplier and contractor payments.<br><br>\u20b92,000 is the ceiling up to which sub-vouchers are retained in the CDDO's office (<b>Note below Para 3.4.3<\/b>). \u20b910,000 and \u20b950,000 are not limits for mode of payment in this chapter. The same paragraph requires bills of the CDDO's own office to be independently checked, to the extent possible, by a person other than the one who prepared them.\"\r\n },\r\n {\r\n  \"id\": 3041,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Up to what value are sub-vouchers of contingent bills retained by a Cheque Drawing DDO in his own office, instead of being sent to the PAO?\",\r\n  \"options\": [\r\n   \"\u20b95,000\",\r\n   \"\u20b91,000\",\r\n   \"\u20b910,000\",\r\n   \"\u20b92,000\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: \u20b92,000<\/b><br><br><b>Note below Para 3.4.3<\/b>: <i>'Sub-vouchers upto \u20b9 2000\/- in value shall be retained by CDDOs in their offices'<\/i> in terms of the Subsidiary Instructions, for the audit of their initial records. A certificate is recorded on each contingency bill that sub-vouchers of value up to \u20b92000, numbering from one serial to another, have been retained in the office.<br><br>\u20b95,000 is the limit above which vendor payments must be made by e-payment (<b>Para 3.3.1<\/b>). Sub-vouchers above \u20b92,000 accompany the paid vouchers to the PAO.\"\r\n },\r\n {\r\n  \"id\": 3042,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"A Cheque Drawing DDO may pay short-term loans and advances to Government servants. Such advances must be recoverable in fewer than how many instalments?\",\r\n  \"options\": [\r\n   \"60 instalments\",\r\n   \"36 instalments\",\r\n   \"48 instalments\",\r\n   \"120 instalments\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 60 instalments<\/b><br><br><b>Para 3.1.5(e)<\/b> permits CDDOs to pay <i>'All short-term loans and advances to government servants that are recoverable in less than 60 instalments.'<\/i><br><br>Advances recoverable in 60 or more instalments are long-term. Under <b>Para 3.1.7<\/b>, bills for long-term loans and advances are <i>'presented to the PAO concerned for pre-check and paid electronically'<\/i>, and the CDDO may not issue cheques against his assignment for them. <b>Para 2.16.18<\/b> of the manual likewise describes long-term advances as those recoverable in not less than 60 monthly instalments. Payment of any advance by a CDDO requires the competent authority's sanction, copied to the PAO (<b>Para 3.1.6<\/b>).\"\r\n },\r\n {\r\n  \"id\": 3043,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"For how long is a cheque issued in India for making a payment, or a refund order issued for refund of revenue, valid?\",\r\n  \"options\": [\r\n   \"one month from the date of issue\",\r\n   \"three months from the date of issue\",\r\n   \"six months from the date of issue\",\r\n   \"the financial year in which it is issued\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: three months from the date of issue<\/b><br><br><b>Para 3.5.1(x)<\/b>: <i>'A cheque issued in India for making payment or a refund order issued for refund of revenue under these rules shall be valid for three months from the date of issue.'<\/i><br><br>Validity is not tied to the financial year; the year of drawal only decides against which year's assignment a valid cheque is charged (<b>Para 3.2.4<\/b>). Once time-barred, <i>'revalidation of a time barred cheque is not permissible regardless of the date of its drawal'<\/i> (<b>item (xi)<\/b>); the cheque is cancelled and a fresh cheque issued in lieu, if required.\"\r\n },\r\n {\r\n  \"id\": 3044,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"How often does the PAO reconcile the progressive expenditure of Cheque Drawing DDOs from the payment scrolls, to ensure that the limits in the Letter of Credit are not exceeded?\",\r\n  \"options\": [\r\n   \"Daily\",\r\n   \"Fortnightly\",\r\n   \"Weekly\",\r\n   \"Monthly\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Weekly<\/b><br><br><b>Para 3.2.5<\/b>: <i>'PAO shall reconcile the progressive expenditure of CDDOs from the payment scrolls, on a weekly basis.'<\/i> Even where payments are made through PFMS, <i>'weekly reconciliation must be conducted to ensure that limits as specified in LoC are not exceeded'<\/i>.<br><br>If the LoC is found exceeded, the PAO immediately informs his DCA\/CA\/CCA to take it up with the bank. Monthly is the periodicity of the CDDO's Bank Reconciliation Statement and the PAO's verification of it (<b>Para 3.4.2<\/b>). The PAO's register for each CDDO is posted from the CDDO's weekly accounts (<b>Para 3.3.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 3045,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"By what date must a Cheque Drawing DDO not functioning in PFMS send the List of Payments for payments made from the 15th to the 21st of a month?\",\r\n  \"options\": [\r\n   \"the 21st of the month\",\r\n   \"the 25th of the month\",\r\n   \"the 3rd of the following month\",\r\n   \"the 23rd of the month\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the 23rd of the month<\/b><br><br><b>Para 3.4.3<\/b> prescribes the schedule for the List of Payments, sent in two copies with paid vouchers: 1st to 7th by the 9th; 8th to 14th by the 16th; <i>'15th to 21st : by the 23rd of the month'<\/i>; 22nd to the end of the month daily; and the last day's scroll by the 3rd of the following month.<br><br>Each weekly window is thus due two days after it closes, while the last week is sent daily. The 3rd of the following month applies only to the last day's scroll. CDDOs functioning in PFMS send a copy of the LoP to the PAO only for post audit (<b>Para 3.4.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 3046,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"At what amount and above do cheques drawn or electronic payments made by a Cheque Drawing DDO, irrespective of category, require two signatures or digital signatures?\",\r\n  \"options\": [\r\n   \"\u20b910 lakh and above\",\r\n   \"\u20b95 lakh and above\",\r\n   \"\u20b925 lakh and above\",\r\n   \"\u20b950 lakh and above\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: \u20b910 lakh and above<\/b><br><br><b>Para 3.5.1(viii)<\/b>: <i>'Irrespective of the category, all cheques drawn or electronic payments made for \u20b910 lakhs and above shall bear two signatures\/ digital signatures.'<\/i> For this purpose, the Head of the accounting organisation nominates another gazetted officer or the senior most non-gazetted officer as second signatory.<br><br>The same \u20b910 lakh threshold applies to payments from the PAO (<b>Note below Para 2.2.9<\/b>). \u20b925 lakh is the value above which copies of purchase contracts must be obtained and examined by the PAO, and \u20b950 lakh the level above which sanctions are reviewed by the Dy.CA \u2014 neither relates to signatures.\"\r\n },\r\n {\r\n  \"id\": 3047,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Match List-I (Record of a Cheque Drawing DDO) with List-II (CAM form):\\nList-I\\nA. Register of Bills Received\\nB. Register of Cheques Issued\\nC. Bank Reconciliation Statement\\nD. List of Payments\\nList-II\\n1. CAM-20\\n2. CAM-19\\n3. CAM-21\\n4. CAM-18\",\r\n  \"options\": [\r\n   \"A-2, B-4, C-1, D-3\",\r\n   \"A-4, B-2, C-1, D-3\",\r\n   \"A-4, B-2, C-3, D-1\",\r\n   \"A-4, B-1, C-2, D-3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-2, C-1, D-3<\/b><br><br><b>Para 3.3.2<\/b>: bills from NCDDOs are entered in the <i>'\\\"Register of Bills Received\\\" (Form CAM 18'<\/i> (A-4), and quarterly assignments are watched through the <i>'\\\"Register of Cheques Issued\\\" (Form CAM 19)'<\/i> (B-2).<br><br><b>Para 3.4.2<\/b>: <i>'A Bank Reconciliation Statement (Form CAM 20) should be drawn up every month'<\/i> (C-1). <b>Para 3.4.3<\/b>: CDDOs not in PFMS prepare a 'List of Payments' <i>'in triplicate, in Form CAM-21'<\/i> (D-3). The receipts reconciliation statement sent with the BRS is Form CAM-22.\"\r\n },\r\n {\r\n  \"id\": 3048,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"In which CAM form does a Cheque Drawing DDO send the reconciliation statement in respect of receipts to the PAO along with the monthly Bank Reconciliation Statement?\",\r\n  \"options\": [\r\n   \"CAM-21\",\r\n   \"CAM-20\",\r\n   \"CAM-22\",\r\n   \"CAM-17\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: CAM-22<\/b><br><br><b>Para 3.4.2<\/b>: <i>'The CDDOs shall prepare a bank reconciliation statement every month and send it to the PAO along with a reconciliation statement in respect of receipts in Form CAM- 22)'<\/i>. The PAO verifies the BRS of each DDO monthly.<br><br>CAM-20 is the Bank Reconciliation Statement itself and CAM-21 the List of Payments (<b>Para 3.4.3<\/b>). CAM-17 is the PAO's register of receipt scrolls, whose grand total is tallied with credits at month-end (<b>Para 5.5.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 3049,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"What does Form CAM-21 relate to?\",\r\n  \"options\": [\r\n   \"List of Payments of a CDDO not in PFMS\",\r\n   \"Register of Cheques Issued of a CDDO\",\r\n   \"Bank Reconciliation Statement of a CDDO\",\r\n   \"Register of Bills Received of a CDDO\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: List of Payments of a CDDO not in PFMS<\/b><br><br><b>Para 3.4.3<\/b>: CDDOs not functioning in PFMS <i>'shall prepare a 'List of Payments' (LoP) in triplicate, in Form CAM-21'<\/i>, sending two copies with paid vouchers to the PAO on the prescribed schedule (1st\u20137th by the 9th, and so on).<br><br>The Register of Cheques Issued is CAM-19 (<b>Para 3.3.4<\/b>), the Bank Reconciliation Statement CAM-20 (<b>Para 3.4.2<\/b>), and the Register of Bills Received CAM-18 (<b>Para 3.3.2<\/b>). In the PAO, one copy of the LoP serves as the Register of Cheques Delivered (<b>Para 3.7.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 3050,\r\n  \"chapter\": \"Ch 3: PROCEDURE TO BE FOLLOWED BY CHEQUE DRAWING DDOs\",\r\n  \"question\": \"Which office, functioning as a Cheque Drawing DDO, has been authorised to make payment of Part Time Enumerators (PTE)?\",\r\n  \"options\": [\r\n   \"Welfare Commissioners in the Ministry of Labour and Employment\",\r\n   \"Field offices of the Ministry of Statistics under their PAO\",\r\n   \"Chief Electoral Officers under the PAO, Election Commission\",\r\n   \"Directorate of Census Commissioner under PAO Census, MHA\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Directorate of Census Commissioner under PAO Census, MHA<\/b><br><br><b>Note 1 below Para 3.1.8<\/b>: with the prior approval of the CGA, a DDO may be delegated cheque-drawing powers for limited payments of a specified nature. <b>Correction Slip No. 02 dated 25.03.2025<\/b> adds that the Directorate of Census Commissioner under PAO Census in the Ministry of Home Affairs, functioning as CDDO, has been authorised to pay Part Time Enumerators, under CGA's OM dated 30.12.2024.<br><br>The Welfare Commissioners in the Ministry of Labour and Employment are the earlier example in the same Note: they pay <i>'Scholarship\/Stipend to the children of Beedi Workers'<\/i>, not enumerators.\"\r\n },\r\n {\r\n  \"id\": 4001,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"On whose advice does the RBI nominate the bank that handles the receipts and payments of a Ministry\/Department under the departmentalised accounting system?\",\r\n  \"options\": [\r\n   \"the Head of Accounting Organisation\",\r\n   \"the Financial Adviser\",\r\n   \"the CGA\",\r\n   \"the Budget Division\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the CGA<\/b><br><br><b>Para 4.1.1<\/b>: receipts and payments of each Ministry\/Department are handled by the RBI or the Public\/Private Sector Bank\/s <i>'nominated for the particular Ministry\/Department by the RBI on the advice of the CGA'<\/i>, in accordance with the Memorandum of Instructions issued by RBI to banks.<br><br>The HoAO's role is limited to approaching the accredited bank directly for a change of branch or additional branches of the same bank, under intimation to RBI and O\/o CGA. A new bank for a Ministry needs prior approval of both CGA and RBI. The FA makes budget allocations (<b>Appendix 4.1, para 2<\/b>), not bank nominations.\"\r\n },\r\n {\r\n  \"id\": 4002,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding accredited bank branches of a Ministry:\\n1. To change the accredited branch or accredit additional branches of the same agency bank, the HoAO may directly approach the accredited bank under intimation to RBI and O\/o CGA.\\n2. Identifying a new branch as Focal Point Branch requires prior permission of RBI, DGBA, Central Office.\\n3. A new accredited bank for a Ministry requires the prior approval of the RBI alone.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 4.1.1<\/b>: for change of branch or additional branches of the same agency bank, the HoAO <i>'may directly approach the accredited bank under intimation to RBI, DGBA, Central Office and RBI, CAS, Nagpur as also Office of the CGA'<\/i> \u2014 statement 1 is correct. Where a new FPB is identified or an existing FPB changed, the Ministry <i>'will have to seek prior permission of RBI, DGBA, Central Office'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'a new bank for a particular Ministry\/Department requires prior approval of CGA and RBI'<\/i>. These instructions apply to civil and non-civil Ministries alike.\"\r\n },\r\n {\r\n  \"id\": 4003,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"With the implementation of the Cheque Truncation System (CTS) 2010, what requirement was dispensed with in respect of Central Government cheques?\",\r\n  \"options\": [\r\n   \"forwarding paid cheques in physical form to Government departments\",\r\n   \"crossing of cheques 'Account Payee'\",\r\n   \"sending specimen signatures to the bank\",\r\n   \"preparation of daily payment scrolls\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: forwarding paid cheques in physical form to Government departments<\/b><br><br><b>Note below Para 4.1.1<\/b>: the RBI introduced CTS for clearance of cheques, <i>'facilitating the presentation and payment of cheques without their physical movement'<\/i>. The RBI, in consultation with the office of CGA, <i>'decided to dispense with the requirement of forwarding the paid Central Government cheques in physical form to the Government departments'<\/i>, discontinuing the 'Paper to Follow' system.<br><br>Crossing, specimen signatures and daily scrolls continue as before (<b>Paras 4.1.2, 4.2.3<\/b> and <b>Appendix 4.1<\/b>). The amending circular was inserted as Annexure 15 of the Memorandum of Instructions in Appendix 4.1.\"\r\n },\r\n {\r\n  \"id\": 4004,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding specimen signatures furnished to the bank:\\n1. The specimen signature of the PAO authorised to sign cheques is countersigned by an independent officer, preferably higher in rank, whose signature is available with the bank.\\n2. On a change in incumbency of a drawing official, the incoming official's specimen signature is attested by the relieved official.\\n3. Where attestation by a Government official whose signature is recorded with the bank is not possible, the specimen signature may be attested by the Reserve Bank.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 4.1.2<\/b>: <i>'An independent officer, preferably higher in rank and whose signature is available with the bank, should duly countersign the specimen signature'<\/i> of the PAO authorised to sign cheques.<br><br><b>Appendix 4.1, para 4<\/b>: the specimen signature should be attested by another Government official whose signature is already recorded with the bank; <i>'If this is not possible, the specimen signature should be got attested by the Reserve Bank.'<\/i> On change of incumbency, <i>'incoming official's specimen signature should be duly attested by the relieved official'<\/i>. The branch must be informed in writing of every change.\"\r\n },\r\n {\r\n  \"id\": 4005,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Who obtains the supply of cheque books required for use by the PAOs of a Ministry and arranges their distribution?\",\r\n  \"options\": [\r\n   \"the Principal Accounts Office\",\r\n   \"each PAO directly from the accredited bank\",\r\n   \"the Office of the CGA\",\r\n   \"the Focal Point Branch\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Principal Accounts Office<\/b><br><br><b>Para 4.1.3<\/b>: <i>'The Principal Accounts Office will obtain supply of cheque books required for use by the PAOs'<\/i> from the Central Stamp Store, ISP, Nasik Road, or from the accredited bank wherever so authorised by the CGA, and arranges their distribution to the PAOs.<br><br>The CGA's role is only to authorise supply from the accredited bank. The detailed DoE procedure of 1976 applies even where cheque books are obtained from banks. For CDDOs, the PAO in turn supplies cheque books (<b>Para 3.5.1<\/b>). <b>Appendix 4.1, para 4<\/b> adds that the HoAO assesses annual or half-yearly requirements for placing indents.\"\r\n },\r\n {\r\n  \"id\": 4006,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"A PAO proceeds out of station on leave; no substitute can be arranged and no other PAO is available in the office. Who may authorise the senior most AAO to sign cheques or e-payment advices during his absence?\",\r\n  \"options\": [\r\n   \"the Head of Accounting Organisation\",\r\n   \"the Principal Accounts Office\",\r\n   \"the PAO himself before proceeding on leave\",\r\n   \"the Office of the CGA\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the Principal Accounts Office<\/b><br><br><b>Para 4.1.6<\/b>: where the PAO goes out of station, no substitute can be arranged and cheques must be drawn, <i>'the Principal Accounts Office may authorise the senior most AAO to sign cheques or e-payment advices for the specified period of the absence'<\/i>.<br><br>The HoAO normally arranges a substitute\/link officer; failing that, another PAO in the office may sign. Bills passed and cheques issued during the absence are reviewed by the regular incumbent on return or by the full-time substitute. The PAO then sends a certificate of such review to the Principal Accounts Office.\"\r\n },\r\n {\r\n  \"id\": 4007,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding arrangements when a PAO goes on leave:\\n1. A substitute\/link officer is normally arranged by the Head of Accounting Organisation.\\n2. If the PAO is stationed locally, cheques of urgent nature can be signed by him even at his residence.\\n3. The certificate that bills passed and cheques issued during his absence have been checked is sent to the Head of Accounting Organisation.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 4.1.6<\/b>: <i>'In case of a Pay and Accounts Officer going on leave, a substitute\/link officer is to be normally arranged by the Head of Accounting Organization.'<\/i> Statement 1 is correct. <i>'If stationed locally, cheques of urgent nature can be signed by the Pay and Accounts Officer even at his residence'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 names the wrong office. The certificate that bills passed and cheques\/e-payment advices issued during the leave have been checked is sent <i>'to the Principal Accounts Office'<\/i>, which is also the office that may authorise the senior most AAO to sign in his absence.\"\r\n },\r\n {\r\n  \"id\": 4008,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"For e-payments exceeding what amount does the RBI make payments directly to PSUs and other parties through Inter Accountal Adjustment Advice (IAAA)?\",\r\n  \"options\": [\r\n   \"\u20b9500 crore\",\r\n   \"\u20b9100 crore\",\r\n   \"\u20b950 crore\",\r\n   \"\u20b975 crore\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: \u20b975 crore<\/b><br><br><b>Para 4.1.7<\/b>, as amended by <b>Correction Slip No. 3 dated 06.04.2026<\/b>: PAOs operate IAAA where the RBI makes e-payments for amounts exceeding \u20b975 crore directly to PSUs\/other parties, and the RBI <i>'will send e-scrolls for such payments to PAOs'<\/i>. The earlier figure of \u20b9100 crore has been replaced (RBI letter dated 20.03.2026).<br><br>PAOs of civil Ministries open two e-FPB accounts in RBI: one for Bharatkosh receipts and one for IAAA e-payments. Account-opening requests go to the Regional Director, RBI, Mumbai.\"\r\n },\r\n {\r\n  \"id\": 4009,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding e-FPB accounts of PAOs:\\n1. PAOs of civil Ministries open two e-FPB accounts in RBI, one for receipts under the Bharatkosh Portal and one for e-payments through IAAA.\\n2. The RBI sends e-scrolls to the PAOs for payments made through IAAA.\\n3. Requests for opening these accounts are sent to RBI, CAS, Nagpur.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 4.1.7<\/b>: PAOs of civil Ministries <i>'are also required 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)'<\/i> \u2014 statement 1 is correct. The RBI <i>'will send e-scrolls for such payments to PAOs'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'PAOs need to send the request for account opening requests to the Regional Director, RBI, Mumbai.'<\/i> RBI, CAS, Nagpur is the settlement office for inter-governmental advices and link-cell reporting.\"\r\n },\r\n {\r\n  \"id\": 4010,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"What must accompany a payment advice to the bank, other than an electronically signed advice?\",\r\n  \"options\": [\r\n   \"a copy of the sanction order\",\r\n   \"a demand draft for the net amount\",\r\n   \"a cheque for an equal amount in favour of the accredited bank\",\r\n   \"the specimen signature of the payee\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: a cheque for an equal amount in favour of the accredited bank<\/b><br><br><b>Para 4.2.1<\/b>: 'Payment advice' refers to instructions to the RBI or accredited bank for direct credit of a specified amount to the payee's specified bank account. <i>'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.'<\/i><br><br>The cheque is the instrument that debits the Government account; the advice directs the credit to the payee. Electronically signed advices need no such cheque. Sanctions and payee specimen signatures relate to other stages of the payment process.\"\r\n },\r\n {\r\n  \"id\": 4011,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Payments to suppliers, grantees, autonomous bodies and State\/UT Governments exceeding what amount are required to be made through payment advices only?\",\r\n  \"options\": [\r\n   \"\u20b92,000\",\r\n   \"\u20b910,000\",\r\n   \"\u20b95,000\",\r\n   \"\u20b91,000\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: \u20b95,000<\/b><br><br><b>Para 4.2.2(i)<\/b>: such payments may be made by any authorised mode at the request and expense of the payee, <i>'Provided that all payments exceeding \u20b9 5000\/- shall be through Payment advices only'<\/i> (para 2.2(2)(c) of Subsidiary Instructions to R&P Rules).<br><br>The same \u20b95,000 limit governs vendor payments by CDDOs, which must be by e-payment above that amount (<b>Para 3.3.1<\/b>). \u20b92,000 is the ceiling for sub-vouchers retained by CDDOs, and \u20b9500\/\u20b91,000 are the crossing limits for non-salary and salary cheques (<b>Para 4.2.3.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 4012,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding modes of payment:\\n1. Retirement benefits such as gratuity, commuted value of pension, leave encashment and GPF withdrawals are paid by direct credit to the beneficiaries' bank accounts.\\n2. Payment of salary in cash may be allowed in hardship cases, with reasons approved by the HoD in consultation with the HoAO.\\n3. Immediate relief to the family of a Government servant who dies in service is paid only through payment advice.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 4.2.2(ii)<\/b>: all payments towards retirement\/terminal benefits <i>'shall be paid by direct credit to the bank accounts of the beneficiaries'<\/i> \u2014 statement 1 is correct. <b>Item (iii)<\/b> allows cash payment in cases of <i>'hardship, where the reasons are duly approved by Head of Department in consultation with Head of Accounting Organisation'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. Under <b>item (iv)<\/b>, the DDO <i>'shall draw and disburse eligible amount of immediate relief in cash'<\/i>, either from Imprest or by drawing from the bank.\"\r\n },\r\n {\r\n  \"id\": 4013,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"How is the immediate relief paid in cash to the family of a Government servant who dies in service to be settled?\",\r\n  \"options\": [\r\n   \"by adjustment against dues like arrears of pay, DCRG or GPF\",\r\n   \"by recovery from family pension in instalments\",\r\n   \"by write-off after six months with HoD's approval\",\r\n   \"it is a grant and requires no adjustment\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: by adjustment against dues like arrears of pay, DCRG or GPF<\/b><br><br><b>Para 4.2.2(iv)<\/b>: immediate relief under Rules 79 and 80 of the Compendium of Rules on Advances is drawn and disbursed by the DDO in cash. The DDO <i>'should 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'<\/i> in respect of the deceased Government servant.<br><br>It is thus an advance adjusted against final dues, not a grant or a write-off, and it is not recovered from family pension. It is also excepted from the rule requiring payments above \u20b95,000 to be made through payment advice.\"\r\n },\r\n {\r\n  \"id\": 4014,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Match List-I (Payment) with List-II (Instrument):\\nList-I\\nA. Payment to a contractor, where a cheque is needed\\nB. Cheque to a DDO by designation for disbursement of salaries\\nC. Settlement of an inter-departmental claim\\nD. Payment to an outstation payee required by a contract to be made by draft\\nList-II\\n1. Category 'C' cheque\\n2. Category 'A' cheque\\n3. Bank draft\\n4. Category 'B' cheque\",\r\n  \"options\": [\r\n   \"A-1, B-4, C-2, D-3\",\r\n   \"A-4, B-2, C-1, D-3\",\r\n   \"A-2, B-4, C-3, D-1\",\r\n   \"A-2, B-4, C-1, D-3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: A-2, B-4, C-1, D-3<\/b><br><br><b>Para 4.2.3.1<\/b>: Category 'A' (negotiable) cheques are used, if needed, for personal claims of gazetted officers, <i>'to contractors and suppliers and to public sector companies'<\/i> (A-2). <b>Para 4.2.3.3<\/b>: Category 'B' (non-transferable) cheques are for a payee Government officer <i>'for disbursement of salaries etc.'<\/i> and office contingencies (B-4).<br><br><b>Para 4.2.3.4<\/b>: Category 'C' cheques, superscribed 'Government Account', are for inter-departmental or inter-governmental claims (C-1). <b>Para 4.2.4.1(a)<\/b>: bank drafts are permissible where payment must be made by draft under law or contractual obligation (D-3).\"\r\n },\r\n {\r\n  \"id\": 4015,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"In excess of what amount are non-salary Category 'A' cheques required to be crossed and marked 'Account Payee'?\",\r\n  \"options\": [\r\n   \"\u20b95,000\",\r\n   \"\u20b91,000\",\r\n   \"\u20b9500\",\r\n   \"\u20b92,000\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: \u20b9500<\/b><br><br><b>Para 4.2.3.1<\/b>: <i>'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'.'<\/i> The lower limit applies to non-salary cheques.<br><br>\u20b91,000 is the corresponding limit for salary cheques. \u20b95,000 is the amount above which payments to suppliers and grantees must be through payment advices (<b>Para 4.2.2(i)<\/b>). While writing Category 'A' cheques, the payee's name is followed by his bank account number and bank\/branch name. Such cheques are now needed only occasionally, since these payments are made electronically.\"\r\n },\r\n {\r\n  \"id\": 4016,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding Category 'A' cheques:\\n1. Non-salary cheques in excess of \u20b9500 are crossed and marked 'Account Payee'.\\n2. Salary cheques in excess of \u20b91,000 are crossed and marked 'Account Payee'.\\n3. They are drawn as payable to the payee only and not 'to order'.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 4.2.3.1<\/b>: as a safeguard, <i>'all non-salary cheques in excess of \u20b9 500 and salary cheques in excess of \u20b9 1000 should be crossed and marked 'Account Payee''<\/i> \u2014 statements 1 and 2 are correct.<br><br>Statement 3 is wrong. Category 'A' cheques are negotiable and <i>'will be drawn as payable to or order of the 'Payee''<\/i>. It is Category 'B' cheques that are drawn <i>'as payable to the payee only and not 'to order''<\/i> (<b>Para 4.2.3.3<\/b>), with the superscription 'Not Transferable'.\"\r\n },\r\n {\r\n  \"id\": 4017,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding Category 'B' cheques:\\n1. They are drawn in favour of the payee by official designation, with the superscription 'Not Transferable'.\\n2. Payment is made only to the payee or to his messenger holding a letter of authority, on proper identification.\\n3. They may be transferred by endorsement to another officer of the same office.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 4.2.3.3<\/b>: Category 'B' cheques <i>'will be drawn in favour of the payee by his official designation and will contain the superscription 'Not Transferable' on the top'<\/i> \u2014 statement 1 is correct. <i>'These cheques are not negotiable and payments will be made only to the payee or to his messenger holding a letter of authority on proper identification.'<\/i> Statement 2 is correct.<br><br>Statement 3 is wrong. <b>Appendix 4.1, para 5(vii)<\/b>: for 'not transferable' cheques, <i>'A transfer of the cheque by endorsement in such cases should not be allowed under any circumstances.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 4018,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"For which of the following payments is a Category 'C' cheque NOT to be used?\",\r\n  \"options\": [\r\n   \"loans and grants-in-aid to State Governments\",\r\n   \"an inter-departmental claim between two offices at different stations\",\r\n   \"an inter-governmental claim other than loans and grants\",\r\n   \"an inter-departmental claim at the same station\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: loans and grants-in-aid to State Governments<\/b><br><br><b>Para 4.2.3.4<\/b>: Category 'C' cheques, superscribed 'Government Account', <i>'are meant for payment of inter-departmental or inter-governmental claims other than payment of loans and grants-in-aid to State Governments and to UT Governments\/Administrations'<\/i>. This applies <i>'irrespective of location of the payer and payee offices'<\/i>.<br><br>Loans and grants to States are paid through advices to RBI, CAS, Nagpur (<b>Para 4.4.1<\/b>), with contra credit to '8658-RB Suspense (CAO)' instead of '8670-Cheques and Bills'. Inter-departmental claims at the same or different stations are settled only by Category 'C' cheques, not demand drafts.\"\r\n },\r\n {\r\n  \"id\": 4019,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding settlement of inter-departmental claims:\\n1. They are settled only by Category 'C' cheques and not by demand drafts, irrespective of the location of payer and payee offices.\\n2. Outstation Category 'C' cheques are encashed at par.\\n3. The proceeds of a 'Government Account' cheque may be paid in cash to the payee department's authorised officer.\\nWhich of the statements given above is\/are NOT correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 3 only<\/b><br><br><b>Para 4.2.3.4<\/b>: such claims <i>'will be arranged only by issue of cheques of this category and not by demand drafts'<\/i>, irrespective of location \u2014 statement 1 is correct. RBI directed Public Sector Banks <i>'for encashment of outstation cheques of this category pertaining to 'Government Account' at par'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is not correct. <b>Appendix 4.1, para 5(vi)<\/b>: where a cheque is superscribed 'Account Government', <i>'the amount of the cheque should not be paid in cash'<\/i>; proceeds go to the credit of the Ministry, department or office concerned.\"\r\n },\r\n {\r\n  \"id\": 4020,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding bank drafts for outstation payments:\\n1. Drafts for pay and allowances of an outstation establishment are drawn in favour of the DDO by designation, with the word 'ONLY' added and the superscription 'not transferable'.\\n2. Drafts for regular monthly pay and allowances also bear the superscription 'Not to be Presented Before'.\\n3. Where e-payment is not available, PSUs and Corporations should open bank accounts at the station where the PAO is located.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 4.2.4.1(b)<\/b>: the draft <i>'will be drawn in favour of the DDO by designation (and the word 'ONLY' added after the designation of the 'Payee) and bear the superscription 'not transferable''<\/i>. Drafts for regular monthly pay also bear <i>'Not to be Presented Before.....'<\/i>, with the earliest permissible payment date.<br><br><b>Item (c)<\/b>: PSUs and Corporations (other than local bodies) <i>'should open bank accounts at the station where the PAO concerned is located'<\/i> where e-payment is not available. Failing that, payment may be by crossed demand draft.\"\r\n },\r\n {\r\n  \"id\": 4021,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"What must accompany the PAO's requisition to the bank for bank drafts required for outstation payments?\",\r\n  \"options\": [\r\n   \"an advice to RBI, CAS, Nagpur\",\r\n   \"a Category 'C' cheque in favour of the payee office\",\r\n   \"a Category 'B' cheque in favour of the DDO\",\r\n   \"a Category 'A' cheque for the total amount in favour of the bank\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: a Category 'A' cheque for the total amount in favour of the bank<\/b><br><br><b>Para 4.2.4.2<\/b>: the PAO presents a requisition, supported by a statement in duplicate of the drafts required, <i>'along with a Cheque of category 'A' for the total amount drawn in favour of the bank as payee'<\/i>. Any special superscription such as 'Account Payee', 'Not Transferable' or 'Not to be Presented Before' is requested specifically.<br><br>Category 'C' cheques settle inter-departmental claims, and Category 'B' cheques go to Government officers by designation. Advices to RBI, CAS, Nagpur are used for loans and grants to States (<b>Para 4.4.1<\/b>). A Register of requisitions of bank drafts is maintained as per Chapter 2.\"\r\n },\r\n {\r\n  \"id\": 4022,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"When a Principal Accounts Office issues an advice to RBI, CAS, Nagpur for payment of a loan to a State Government, which head is operated for the contra credit?\",\r\n  \"options\": [\r\n   \"8680-Miscellaneous Government Accounts\",\r\n   \"8670-Cheques and Bills\",\r\n   \"8675-Deposits with Reserve Bank\",\r\n   \"8658-Suspense Accounts-R.B. Suspense (C.A.O.)\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 8658-Suspense Accounts-R.B. Suspense (C.A.O.)<\/b><br><br><b>Para 4.4.1<\/b>: such advices are given the same treatment in accounts as cheques issued, <i>'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'<\/i>.<br><br>The suspense head is cleared with a minus credit on receipt of the clearance memo from RBI, CAS, Nagpur. Head 8675 is verified against total receipts and disbursements in the Register of Reserve Bank Deposits (<b>Para 4.4.4<\/b>). Ordinarily no balance should remain under 'Reserve Bank Suspense' at the close of the financial year.\"\r\n },\r\n {\r\n  \"id\": 4023,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding Inter-Governmental Adjustment advices:\\n1. Payments of loans and grants to all State Governments, including Sikkim, are effected by advices to RBI, CAS, Nagpur.\\n2. The suspense head operated at the time of issue of the advice is cleared by a minus credit on receipt of the clearance memo from RBI, CAS, Nagpur.\\n3. Digitally signed e-IGA advices are issued through PFMS on receipt of digitally signed IGA e-sanction.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 4.4.1<\/b>: the suspense head <i>'will be cleared with a minus credit as soon as relevant intimation (clearance memo) is received'<\/i> from RBI, CAS, Nagpur \u2014 statement 2 is correct. <b>Para 4.4.2<\/b>: Principal Accounts Offices\/PAOs <i>'would issue digitally signed eIGA Advice through PFMS on receipt of digitally signed IGA e-Sanction'<\/i> \u2014 statement 3 is correct.<br><br>Statement 1 is wrong. Payments of loans and grants are made by advices to RBI, CAS, Nagpur for <i>'State Governments except Sikkim'<\/i>. Advices are entered in a register (Form CAM 65) and submitted for signature along with it.\"\r\n },\r\n {\r\n  \"id\": 4024,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"How is an intimation from RBI (CAS), Nagpur about credit afforded to a Ministry's account on the basis of an AG's advice, received without supporting details, initially accounted?\",\r\n  \"options\": [\r\n   \"by a minus debit under 'Reserve Bank Suspense (C.A.O.)'\",\r\n   \"by credit directly to the final head\",\r\n   \"held outside accounts until details are received\",\r\n   \"by credit under '8670-Cheques and Bills'\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: by a minus debit under 'Reserve Bank Suspense (C.A.O.)'<\/b><br><br><b>Para 4.4.3<\/b>: such intimations are dealt with like receipt scrolls, <i>'and the head \\\"Reserve Bank Suspense (C.A.O)\\\" minus debit will be operated upon'<\/i>. On receipt of details from the AG, the suspense head is cleared by a transfer entry, debiting it and giving contra credit to the final head(s).<br><br>The final head cannot be credited initially because details are awaited. The transaction is not kept outside accounts. '8670-Cheques and Bills' relates to cheques issued. This procedure applies to all such clearance memos, whether or not particulars have been received.\"\r\n },\r\n {\r\n  \"id\": 4025,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Match List-I (Government transaction handled by agency bank) with List-II (Agency commission paid by RBI):\\nList-I\\nA. Receipts \u2013 physical\\nB. Receipts \u2013 e-mode\\nC. Pension payments\\nD. Payments other than pension\\nList-II\\n1. \u20b980 per transaction\\n2. \u20b940 per transaction\\n3. 7 paise per \u20b9100 turnover\\n4. \u20b912 per transaction\",\r\n  \"options\": [\r\n   \"A-2, B-4, C-1, D-3\",\r\n   \"A-4, B-2, C-1, D-3\",\r\n   \"A-2, B-4, C-3, D-1\",\r\n   \"A-1, B-4, C-2, D-3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-2, B-4, C-1, D-3<\/b><br><br><b>Para 4.5.1<\/b>, as amended by <b>Correction Slip No. 3 dated 06.04.2026<\/b> (RBI letter dated 09.03.2026): physical receipts remain \u20b940 per transaction (A-2). E-mode receipts are revised from \u20b99 to \u20b912 per transaction (B-4). Pension payments are revised from \u20b975 to \u20b980 per transaction (C-1). Payments other than pension are revised from 6.50 paise to 7 paise per \u20b9100 turnover (D-3).<br><br><i>'RBI pays agency commission to banks for handling government business transactions.'<\/i> Only non-pension payments are remunerated on turnover; the rest are per transaction.\"\r\n },\r\n {\r\n  \"id\": 4026,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"At what rate does the RBI pay agency commission to banks for handling pension payments on behalf of Government?\",\r\n  \"options\": [\r\n   \"7 paise per \u20b9100 of turnover\",\r\n   \"\u20b940 per transaction\",\r\n   \"\u20b975 per transaction\",\r\n   \"\u20b980 per transaction\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: \u20b980 per transaction<\/b><br><br><b>Para 4.5.1<\/b>, as amended by <b>Correction Slip No. 3 dated 06.04.2026<\/b>: agency commission on pension payments is revised from \u20b975 to \u20b980 per transaction. Physical receipts stay at \u20b940 per transaction, e-mode receipts rise from \u20b99 to \u20b912 per transaction, and payments other than pension rise from 6.50 paise to 7 paise per \u20b9100 turnover.<br><br>Pension payments still carry the highest per-transaction rate. \u20b975 was the rate applicable from 1.7.2019 before the amendment. The authority is the RBI letter dated 09.03.2026.\"\r\n },\r\n {\r\n  \"id\": 4027,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Within what period must agency banks remit physical Government receipts collected by their branches (outside the North Eastern States) to Government Account in RBI?\",\r\n  \"options\": [\r\n   \"T+3 working days\",\r\n   \"T+2 days, including put through\",\r\n   \"T+1 working day, including put through\",\r\n   \"the same working day\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: T+1 working day, including put through<\/b><br><br><b>Para 4.6.4(A)(i)<\/b>: since all branches are on CBS, agency banks shall remit physical Government receipts <i>'to Government Account in RBI on the next working day i.e. T+1 (including put through)'<\/i>, where T is the day the amount is received by the dealing branch.<br><br>T+2 days applies only to branches in the North Eastern States (<b>item (ii)<\/b>). E-receipts, including CBDT and CBIC tax receipts, also follow T+1 working day (<b>Para 4.6.4(B)<\/b>). Delays beyond these periods attract penal interest.\"\r\n },\r\n {\r\n  \"id\": 4028,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"What is the remittance period for physical Government receipts collected by bank branches in the North Eastern States?\",\r\n  \"options\": [\r\n   \"T+1 working day, including put through\",\r\n   \"T+2 days, including put through\",\r\n   \"T+3 days, excluding holidays\",\r\n   \"T+5 calendar days\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: T+2 days, including put through<\/b><br><br><b>Para 4.6.4(A)(ii)<\/b>: <i>'For the branches falling under North Eastern States, the specified time for remittance would be T+2 days (including put through).'<\/i><br><br>Elsewhere, physical receipts are remitted on T+1 (<b>item (i)<\/b>), and e-receipts everywhere follow T+1 working day (<b>Para 4.6.4(B)<\/b>). Five calendar days is not a remittance period; it is the delay up to which, for transactions below \u20b91 lakh, penal interest is levied only at the Bank Rate (<b>Para 4.6.6(iii)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 4029,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Cash of \u20b93 lakh is received by a bank branch (outside the North Eastern States) on Monday the 4th and put through to Government Account on Friday the 8th, all days being working days. For how many days is penal interest leviable?\",\r\n  \"options\": [\r\n   \"4 days\",\r\n   \"3 days\",\r\n   \"5 days\",\r\n   \"2 days\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 3 days<\/b><br><br><b>Para 4.6.4(A)(i)<\/b>: the prescribed period is T+1, so the put-through was due on Tuesday the 5th. <b>Para 4.6.3<\/b>: interest is imposed <i>'for the actual delayed period and not from the date of transaction (T)'<\/i>; the delay <i>'will start from the day following the prescribed put through date'<\/i>, with the actual put-through date included. Delay runs from the 6th to the 8th, i.e. 3 days.<br><br>Counting from T gives 4 days, and counting inclusive of T gives 5. Since the amount is \u20b91 lakh or above, the rate is Bank Rate + 2% (<b>Para 4.6.6(ii)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 4030,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding the date of transaction 'T' for calculating delay in remittance:\\n1. For cash payments, T is the date of receipt at the receiving branch.\\n2. For cheques and drafts, T is the date of realisation at the receiving branch.\\n3. For e-receipts through debit\/credit cards and net banking, T is the date on which the payer initiates the transaction.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 4.6.3<\/b>: 'T' is the date of transaction, <i>'which will be counted from the date of receipt in case of cash payment, and date of realization in case of cheques\/ drafts at the receiving branch'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. <b>Para 4.6.4(B)(ii)(a)<\/b>: for e-receipts through cards and net banking, <i>'T is the day money is available with the receiving bank branch of the agency\/accredited bank'<\/i>. Settlement of UPI, card and net banking transactions must also conform to the Payment and Settlement Act, 2007.\"\r\n },\r\n {\r\n  \"id\": 4031,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"At what rate is penal interest levied on a delayed remittance of a transaction of \u20b91 lakh and above?\",\r\n  \"options\": [\r\n   \"Bank Rate + 3%\",\r\n   \"Bank Rate\",\r\n   \"Bank Rate + 1%\",\r\n   \"Bank Rate + 2%\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Bank Rate + 2%<\/b><br><br><b>Para 4.6.6(ii)<\/b>: <i>'The period of delay in a transaction of \u20b9 1 lakh and above shall attract delayed period Interest at Bank Rate + 2%.'<\/i> <b>Item (i)<\/b> states the general rate as the prevailing Bank Rate plus 2%, or as decided by RBI in consultation with CGA.<br><br>The plain Bank Rate applies only to transactions below \u20b91 lakh delayed up to 5 calendar days (<b>item (iii)<\/b>). Petty penal interest of \u20b9500 or below per transaction is ignored (<b>item (iv)<\/b>). The same norms apply to Non-Tax and all other Government receipts.\"\r\n },\r\n {\r\n  \"id\": 4032,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"A receipt of \u20b995,000 is remitted to Government Account 40 calendar days after the permissible period. At what rate and for what period is penal interest to be levied?\",\r\n  \"options\": [\r\n   \"Bank Rate + 2% for 35 days only\",\r\n   \"Bank Rate for 5 days and Bank Rate + 2% for 35 days\",\r\n   \"Bank Rate for the full 40 days\",\r\n   \"Bank Rate + 2% for the full 40 days\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Bank Rate + 2% for the full 40 days<\/b><br><br><b>Para 4.6.6(iii)<\/b>: for transactions below \u20b91 lakh, interest is levied <i>'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'<\/i>. A 40-day delay exceeds 5 days, so Bank Rate + 2% applies for all 40 days.<br><br>Splitting the period (5 days at Bank Rate, 35 at Bank Rate + 2%) misreads 'for the full period'. The interest on \u20b995,000 for 40 days would exceed \u20b9500, so it is not ignored as a petty claim under <b>item (iv)<\/b>.\"\r\n },\r\n {\r\n  \"id\": 4033,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"For transactions below \u20b91 lakh, delays up to how many calendar days attract penal interest only at the Bank Rate?\",\r\n  \"options\": [\r\n   \"5 calendar days\",\r\n   \"3 calendar days\",\r\n   \"7 calendar days\",\r\n   \"10 calendar days\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 5 calendar days<\/b><br><br><b>Para 4.6.6(iii)<\/b>: <i>'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'<\/i>. Beyond 5 calendar days, the rate becomes Bank Rate + 2% for the full period of delay.<br><br>For transactions of \u20b91 lakh and above, Bank Rate + 2% applies from the first day of delay (<b>item (ii)<\/b>). The relaxation for small transactions is paired with the exclusion of petty claims of \u20b9500 or below per transaction (<b>item (iv)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 4034,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Claims of delayed penal interest involving an amount up to what limit per transaction are ignored and excluded from the purview of penal interest?\",\r\n  \"options\": [\r\n   \"\u20b9500\",\r\n   \"\u20b91,000\",\r\n   \"\u20b9100\",\r\n   \"\u20b95,000\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: \u20b9500<\/b><br><br><b>Para 4.6.6(iv)<\/b>: <i>'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'<\/i> (CGA's OM of 06\/04\/2009). <i>'This limit of penal interest of Rs 500\/- is for per transaction.'<\/i><br><br>The limit relates to the amount of interest, not the amount remitted. \u20b91 lakh is the transaction value that decides whether Bank Rate or Bank Rate + 2% applies (<b>items (ii)\u2013(iii)<\/b>). Separate rates apply to PPF\/SCSS under the Budget Division OM of 2008.\"\r\n },\r\n {\r\n  \"id\": 4035,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding reporting of penal interest:\\n1. Delayed amounts and penalty due are intimated to the Head Office of the bank on a quarterly basis, by the 15th of the following month.\\n2. For non-civil Ministries, the intimation is made by the concerned Head of the Department.\\n3. Where penal interest is based on audit, the delays are reported to the banks within six months of completion of audit.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 4.6.7(i)<\/b>: delayed amounts and penalty due are intimated by the Pr.CCAs\/CCAs\/CAs <i>'(for the Non- Civil Ministries by the concerned Head of the Department)'<\/i> to the bank's Head Office <i>'on a quarterly basis, by 15th of the following month'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. <b>Item (ii)<\/b>: where penal interest is based on audit, delays <i>'should be reported to the concerned banks within 3 months of completion of audit'<\/i>. Relaxation of these timelines, with full justification, is sought from the CGA (<b>item (iii)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 4036,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"By what date must the cases of delayed remittance and penal interest for the quarter ending December be intimated to the Head Office of the bank concerned?\",\r\n  \"options\": [\r\n   \"15th February\",\r\n   \"31st January\",\r\n   \"15th January\",\r\n   \"10th January\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 15th January<\/b><br><br><b>Para 4.6.7(i)<\/b>: cases are intimated <i>'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)'<\/i>. For the quarter ending December, the following month is January, so the date is 15th January.<br><br>Once claims are lodged, banks pay penal interest within 3 months from the date of issue of the claims (<b>Para 4.6.8<\/b>). Audit-based cases are reported within 3 months of completion of audit (<b>Para 4.6.7(ii)<\/b>). The other dates are not prescribed for this report.\"\r\n },\r\n {\r\n  \"id\": 4037,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Within what period must banks pay penal interest on claims lodged by Ministries\/Departments?\",\r\n  \"options\": [\r\n   \"30 days from the date of issue of the claims\",\r\n   \"3 months from the date of issue of the claims\",\r\n   \"6 months from the end of the quarter\",\r\n   \"15 days from receipt of the claims\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 3 months from the date of issue of the claims<\/b><br><br><b>Para 4.6.8<\/b>: <i>'Banks will pay penal interest for claims lodged by concerned Ministries\/Departments within a period 3 months from the date of issue of claims'<\/i>. Banks are also to build internal control mechanisms for preventive and corrective action.<br><br>If a bank neither pays nor lodges a dispute within the prescribed timelines, the bank's account is directly debited for the penal interest in consultation with RBI (<b>Para 4.6.9(iii)<\/b>). Thirty days is the period for appeal to the CGA against the Committee's decision (<b>Para 4.6.11<\/b>).\"\r\n },\r\n {\r\n  \"id\": 4038,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding the Committee for disputes on penal interest between banks and Ministries:\\n1. It is chaired by the Additional CGA (A&FR).\\n2. The Pr.CCA of the concerned Ministry acts as its Member Secretary.\\n3. The CGM, DGBA, RBI is a member of the Committee.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 4.6.9(ii)<\/b>: disputes forwarded by banks to the GBA section of CGA are put up to a committee <i>'chaired by Additional CGA (A&FR), O\/o CGA'<\/i> \u2014 statement 1 is correct. Its members include <i>'CGM, DGBA, RBI'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. The Pr.CCA\/CCA\/CA (independent charge) of the concerned Ministry is a member for civil Ministries, but the Member Secretary is the <i>'Jt. CGA (GBA)'<\/i>. The bank's CGM\/GM-level representative and, for non-civil Ministries, a JS-level officer are also members.\"\r\n },\r\n {\r\n  \"id\": 4039,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"If a bank neither pays the penal interest nor lodges a dispute within the prescribed timelines, by what means is the amount recovered?\",\r\n  \"options\": [\r\n   \"deduction from the bank's agency commission\",\r\n   \"direct debit of the bank's account in consultation with RBI\",\r\n   \"a reference to the CGA for waiver\",\r\n   \"adjustment in the next quarter's claim\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: direct debit of the bank's account in consultation with RBI<\/b><br><br><b>Para 4.6.9(iii)<\/b>: <i>'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.'<\/i><br><br>Waiver of penal interest is not possible at all; only the period of delay can be condoned (<b>Para 4.6.10(i)<\/b>). Deduction from agency commission and carrying forward to the next claim are not prescribed modes of recovery.\"\r\n },\r\n {\r\n  \"id\": 4040,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding waiver of penal interest:\\n1. Penal interest levied on accredited banks cannot be waived; only the period of delay may be relaxed or condoned.\\n2. Continuous holidays as per the RBI calendar are a ground for condoning the period of delay.\\n3. The period of a strike by bank staff is excluded from the permissible period for remittance.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 4.6.10(i)<\/b>: <i>'The penal interest levied on accredited banks cannot be waived. Only the period of delay counted for calculation of penal interest can be relaxed\/condoned'<\/i> \u2014 statement 1 is correct. Grounds include force majeure, <i>'Continuous holidays as per RBI calendar'<\/i>, and the annual\/half-yearly closing of bank accounts on 1st April and 1st October \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Item (ii)<\/b>: <i>'The period of strike by the Bank's staff will not be excluded from the permissible period for remittance of Government revenues'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 4041,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Within how many days of the decision of the Committee on penal interest disputes may an appeal be filed with the CGA?\",\r\n  \"options\": [\r\n   \"90 days\",\r\n   \"15 days\",\r\n   \"60 days\",\r\n   \"30 days\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 30 days<\/b><br><br><b>Para 4.6.11<\/b>: where the Committee's decision is not acceptable to the Ministry\/Department or the bank, <i>'an appeal can be filed with the CGA within 30 days of the'<\/i> decision of the committee, and <i>'The decision of the CGA will be final and binding.'<\/i><br><br>Three months is the period within which banks pay penal interest on claims (<b>Para 4.6.8<\/b>) and within which audit-detected delays are reported (<b>Para 4.6.7(ii)<\/b>). The effective period of force majeure for relaxation is decided by the O\/o CGA in consultation with RBI (<b>Para 4.6.10(i)(a)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 4042,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding types of Government accounts with banks:\\n1. Accounts opened on the strength of letters of credit assigning limits for drawing are known as 'assignment accounts'.\\n2. 'Drawing accounts' allow certain officers to operate on Government Account without limit as far as the paying bank is concerned.\\n3. In a 'Personal Ledger Account', drawings may exceed the balance up to the amount of the assignment.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 4.1, para 2<\/b>: accounts opened on the strength of letters of credit <i>'are known as \\\"assignment accounts\\\" or \\\"letter of credit accounts\\\"'<\/i> \u2014 statement 1 is correct. Some officers may operate <i>'without limit of account. Such accounts are known as \\\"drawing accounts\\\"'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. Personal Ledger Accounts are like regular current accounts in the name of Government officers, <i>'the essential condition being that drawings are restricted to the balance in the account'<\/i>. Payments for a DDO under an assignment account also cannot exceed the assignment.\"\r\n },\r\n {\r\n  \"id\": 4043,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Under the arrangements with public sector banks, on the strength of whose budget allocations do PAOs issue letters of credit assigning amounts to DDOs?\",\r\n  \"options\": [\r\n   \"the Budget Division\",\r\n   \"the Controller General of Accounts\",\r\n   \"the Head of Accounting Organisation\",\r\n   \"the Integrated Financial Adviser of the Ministry\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Integrated Financial Adviser of the Ministry<\/b><br><br><b>Appendix 4.1, para 2<\/b>: <i>'The Integrated FA of the Ministry\/Department will make budget allocations tovarious wings, departments or formations under his jurisdiction, on the strength of which the PAOs in charge of PAO issue letters of credit'<\/i>, assigning amounts to DDOs quarterly or at other convenient intervals.<br><br>The intimation goes directly to the concerned bank branches. <b>Para 3.2.2<\/b> describes the same flow: the Finance Wing communicates the allotment, the HoD distributes it among DDOs through the PAO, and the PAO fixes quarterly assignments. The CGA and HoAO do not make these allocations.\"\r\n },\r\n {\r\n  \"id\": 4044,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"On how many branches may a drawing officer draw cheques, as a safeguard against fraudulent and unauthorised cheques?\",\r\n  \"options\": [\r\n   \"any branch of the accredited bank at his station\",\r\n   \"only one branch specified by the Integrated FA or his nominee\",\r\n   \"up to two branches approved by the PAO\",\r\n   \"any Focal Point Branch of the accredited bank\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: only one branch specified by the Integrated FA or his nominee<\/b><br><br><b>Appendix 4.1, para 5(iii)<\/b>: <i>'In order to ensure that fraudulent and unauthorised cheques are not presented, 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.'<\/i><br><br>This mirrors <b>Para 1.2.5<\/b>, under which each PAO or DDO draws cheques\/e-payment advices only on the particular\/authorised branch with which it has an account. The FPB is a reporting node for dealing branches (<b>para 10<\/b>), not an additional branch for drawing cheques.\"\r\n },\r\n {\r\n  \"id\": 4045,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Arrange the following steps in the correct sequence in which a bank branch pays a Government cheque tendered over the counter for cash:\\n1. Cheque is branded with the pay cash stamp and the scroll serial number recorded on it\\n2. Counter clerk examines the cheque, initials it and issues a token to the tenderer\\n3. Authorised official passes the cheque, and cash is paid against surrender of the token\\n4. Ledger clerk examines the cheque and posts it in the ledger account and payment scroll\",\r\n  \"options\": [\r\n   \"2-4-3-1\",\r\n   \"2-1-4-3\",\r\n   \"4-2-1-3\",\r\n   \"2-4-1-3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2-4-1-3<\/b><br><br><b>Appendix 4.1, para 7<\/b>: the counter clerk, finding the cheque prima facie in order, <i>'add his initials on the left hand bottom corner of the cheque and issue a token to the tenderer'<\/i>, then passes it to the ledger clerk. The ledger clerk examines it and posts it in the ledger and payment scroll.<br><br>After entry in the scroll, <i>'the cheque will be branded with the pay cash stamp'<\/i> and the scroll serial number recorded. The ledger and scroll go to the authorised passing official, and the passed cheque goes to the cash counter <i>'for the payment of cash against the surrender of the tokens issued'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 4046,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding acceptance of receipts on Government account by banks:\\n1. Amounts creditable to different heads of account are not to be entered in the same challan.\\n2. The correct head of account is written on the challan by the remitter or the departmental officer concerned.\\n3. Challans accompanied by cheques are entered in the cash column of the receipt scroll on the date of tender.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 4.1, para 9(b)<\/b>: scrutiny ensures <i>'that the amounts creditable to different heads of accounts are not entered in the same challan'<\/i> \u2014 statement 1 is correct \u2014 and that the correct head of account is written <i>'either by the remitter or the departmental officer on whose account the amount is deposited'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 9(d)<\/b>: challans with cheques or drafts <i>'will be entered in the clearing column of the scroll as on the date on which the proceeds of the cheques or drafts are expected to be realised'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 4047,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"How often does the departmental officer prepare a statement of receipts, based on challan copies submitted by depositors, and forward it to the designated PAO?\",\r\n  \"options\": [\r\n   \"daily\",\r\n   \"weekly\",\r\n   \"fortnightly\",\r\n   \"monthly\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: weekly<\/b><br><br><b>Appendix 4.1, para 9(d)<\/b>: on the basis of challans submitted by depositors, <i>'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'<\/i>.<br><br>He also checks entries in his copy of the bank scroll against the statement and reconciles discrepancies with the bank, under advice to the PAO. Daily scrolls are prepared by the bank, not the departmental officer. Monthly is the periodicity of the Date-wise Monthly Statement prepared by the Focal Point Branch.\"\r\n },\r\n {\r\n  \"id\": 4048,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding dealing branches under the Focal Point Branch arrangement:\\n1. The dealing branch prepares daily payment and receipt scrolls in quadruplicate, separately for each account holder.\\n2. Two copies of the scrolls with challans\/paid cheques are sent to the FPB daily, and one copy is sent direct to the DDO.\\n3. The dealing branch sends a Date-wise Monthly Statement directly to the PAO.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 4.1, para 10(I)<\/b>: the dealing branch will <i>'prepare daily payment and receipt scrolls (Annexure-3 and 4) in quadruplicate separately for each account holder'<\/i> \u2014 statement 1 is correct. Two copies with challans\/paid cheques go to the FPB daily, and <i>'One copy of the scroll will be sent direct by the dealing branch to the concerned DDO'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'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.'<\/i> The DMS is prepared by the FPB.\"\r\n },\r\n {\r\n  \"id\": 4049,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"At what net amount and above must a Focal Point Branch send its daily memorandum to the Link Cell by telex\/telegram?\",\r\n  \"options\": [\r\n   \"\u20b95 lakh\",\r\n   \"\u20b910 lakh\",\r\n   \"\u20b950,000\",\r\n   \"\u20b91 lakh\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: \u20b91 lakh<\/b><br><br><b>Appendix 4.1, para 10(II)(b)<\/b>: <i>'The report in Annexure-7 is to be sent through telex\/telegram, if the net amount is \u20b91 lakh and above.'<\/i> A 'nil' advice is to be sent where there are no transactions to report.<br><br>The daily memorandum aggregates receipts and payments from the Main Scroll and goes to the Link Cell at Nagpur, or to SBI, GAD, Mumbai for SBI branches. It carries a certificate that scrolls, paid cheques and challans have been submitted to the Government officials. The Main Scroll and memo bear consecutive serial numbers for the year from 1st April to 31st March.\"\r\n },\r\n {\r\n  \"id\": 4050,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding the Focal Point Branch:\\n1. It is a branch designated as such by the accredited bank at a centre where the PAO is situated.\\n2. It prepares the Main Scroll in quadruplicate separately for each Ministry\/Department.\\n3. A 'nil' advice is sent to the Link Cell where there are no transactions to report.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Appendix 4.1, para 10<\/b>: <i>'The FPB would invariably be a branch designated as such by the accredited bank at a centre where the PAO is situated'<\/i> \u2014 statement 1 is correct. <b>Para 10(II)(b)<\/b>: <i>'A 'nil' advice is to be sent where there are no transactions to report.'<\/i> Statement 3 is correct.<br><br>Statement 2 is wrong: the FPB prepares <i>'a Main Scroll in triplicate'<\/i>, not quadruplicate. Quadruplicate is the form of the dealing branch's daily scrolls. Two copies of the Main Scroll with the original scrolls and instruments go to the PAO daily.\"\r\n },\r\n {\r\n  \"id\": 4051,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Within what time does the PAO certify and return the duplicate copy of the Main Scroll to the Focal Point Branch after verification?\",\r\n  \"options\": [\r\n   \"3 days\",\r\n   \"24 hours\",\r\n   \"48 hours\",\r\n   \"7 days\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 24 hours<\/b><br><br><b>Appendix 4.1, para 10(II)(d)<\/b>: <i>'The PAO, on receipt of copies of Main Scroll and supporting documents, will certify and return the duplicate copy of the scroll within 24 hours to the FPB after verification.'<\/i> The FPB keeps a watch on prompt receipt of the certified copy.<br><br>Three days is the period within which the PAO returns two verified copies of the Date-wise Monthly Statement to the FPB (<b>para 10(II)(g)<\/b>). Prompt scroll verification matters because, once scrolls are verified correctly, the DMS becomes only a copy of verified figures (<b>para 10(VIII)(a)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 4052,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"By what means are mistakes in a scroll resulting from erroneous entry of a credit or debit to be rectified by the Focal Point Branch?\",\r\n  \"options\": [\r\n   \"a transfer entry in the PAO's books\",\r\n   \"passing contra debit\/credit adjustments by the bank\",\r\n   \"withdrawal of the erroneous entry through minus credit or minus debit\",\r\n   \"a fresh challan or cheque for the difference\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: withdrawal of the erroneous entry through minus credit or minus debit<\/b><br><br><b>Appendix 4.1, para 10(II)(e)(iv)<\/b>: mistakes resulting from erroneous entry of credit or debit <i>'will be rectified by withdrawal of erroneous credit or debit by minus credit or minus debit as the case maybe, and not by passing contra debit\/credit adjustment by the banks'<\/i>.<br><br>Under <b>para 10(II)(f)<\/b>, the wrongly booked transaction is shown as a minus figure in the Error scroll, followed by the correct transaction, and the net is incorporated in the day's scroll. For inter-bank settlement, a minus receipt is treated as 'Payment' and a minus payment as 'Receipt'.\"\r\n },\r\n {\r\n  \"id\": 4053,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"A branch wrongly reported receipts of \u20b93,20,000 for PAO 'X' on a day when the correct receipts were \u20b92,30,000. On the day of correction, its actual receipts for PAO 'X' are \u20b910,00,000. What net receipts figure will the branch report for that day after the Error scroll adjustment?\",\r\n  \"options\": [\r\n   \"\u20b910,90,000\",\r\n   \"\u20b99,10,000\",\r\n   \"\u20b912,30,000\",\r\n   \"\u20b97,80,000\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: \u20b99,10,000<\/b><br><br><b>Appendix 4.1, para 10(II)(f)(i)<\/b>: <i>'the original transaction, which was booked wrongly may be shown as minus figure under the relevant column in the Error scroll and then the correct transaction may be entered'<\/i>. The Error scroll shows \u20b92,30,000 minus \u20b93,20,000, i.e. (\u2212) \u20b990,000.<br><br>This net figure is incorporated in the day's scroll: \u20b910,00,000 \u2212 \u20b990,000 = \u20b99,10,000. Adding \u20b990,000 gives the wrong direction. Adding \u20b92,30,000 ignores the withdrawal of the wrong figure, while deducting \u20b93,20,000 alone ignores the re-entry of the correct figure.\"\r\n },\r\n {\r\n  \"id\": 4054,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Match List-I (Stage relating to the Date-wise Monthly Statement) with List-II (Time limit):\\nList-I\\nA. FPB submits the DMS to the PAO for verification\\nB. PAO returns two verified copies to the FPB\\nC. PAO sends the verified duplicate DMS to the Principal Accounts Office\/Controller of Accounts\\nD. FPB's certified DMS reaches the Link Cell at Nagpur\\nList-II\\n1. Within 3 days of receipt\\n2. By the 3rd of the following month\\n3. By the 10th of the following month\\n4. By the 8th of the following month\",\r\n  \"options\": [\r\n   \"A-2, B-1, C-3, D-4\",\r\n   \"A-1, B-2, C-4, D-3\",\r\n   \"A-2, B-1, C-4, D-3\",\r\n   \"A-2, B-4, C-1, D-3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: A-2, B-1, C-4, D-3<\/b><br><br><b>Appendix 4.1, para 10(II)(g)<\/b>: the FPB submits four copies of the DMS to the PAO <i>'latest by the 3rd of the following month'<\/i> (A-2). Two copies are returned verified <i>'within 3 days of receipt thereof'<\/i> (B-1). One is forwarded to the Link Cell <i>'so as toreach the later by 10th of the following month'<\/i> (D-3).<br><br><b>Note below para 10(II)(h)<\/b>: the PAO retains the original and sends the verified duplicate to the Principal Accounts Office\/Controller of Accounts <i>'latest by 8th of the following month'<\/i> (C-4).\"\r\n },\r\n {\r\n  \"id\": 4055,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding monthly statements under the Link Cell arrangement:\\n1. The Link Cell furnishes the PAO-wise monthly statement to the PAO by the 5th of the following month.\\n2. RBI, CAS, Nagpur sends the monthly statements with a consolidated statement to the CCA\/CA of the Ministry by the 15th of the following month.\\n3. Generation of monthly statements by CAS, Nagpur on behalf of the Link Cells is a permanent arrangement.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 4.1, para 10(III)(a)<\/b>: <i>'One copy of the statement will be furnished to the PAO by the Link Cell by 5th of the following month'<\/i> \u2014 statement 1 is correct. RBI, CAS, Nagpur sends the statements with a consolidated monthly statement <i>'to the CCA\/CA of the Ministry\/Department by 15th of the following month'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. The Note says this arrangement <i>'is a purely temporary measure'<\/i>; Link Cells will take over the work when they are computerised.\"\r\n },\r\n {\r\n  \"id\": 4056,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"To whom do the Focal Point Branches of the State Bank of India send their daily memorandum of receipts and payments?\",\r\n  \"options\": [\r\n   \"SBI, Government Accounts Department, Mumbai\",\r\n   \"the Link Cell at Nagpur\",\r\n   \"RBI, DGBA, Central Office\",\r\n   \"the Principal Accounts Office\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: SBI, Government Accounts Department, Mumbai<\/b><br><br><b>Appendix 4.1, para 10(II)(b)<\/b>: FPBs of other banks report the daily memorandum to their link cell at Nagpur, but <i>'The daily memorandum by the FPBs of SBI are however sent to SBI, Governments Accounts Department, Bombay on a day-to-day basis.'<\/i><br><br>Under <b>para 10(IV)<\/b>, SBI, GAD, Mumbai consolidates the position and reports consolidated figures to RBI, CAS, Nagpur for settlement. It also prepares monthly settlement statements for Principal Accounts Offices and PAOs. The Principal Accounts Office receives statements, not daily memoranda, and RBI DGBA is not a reporting node here.\"\r\n },\r\n {\r\n  \"id\": 4057,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding March residual transactions:\\n1. Transactions taking place from 15th March till the end of the month are reported by telex\/telegram.\\n2. Residual March transactions are reported in a daily memo separate from April transactions, up to and including 10th April or the date notified.\\n3. The monthly statement for the 'March Account' is sent to the PAO latest by 30th April.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Appendix 4.1, para 10(VI)(b)<\/b>: <i>'In particular, the transactions taking place from 15th March till the end of the month should be reported by telex\/telegram.'<\/i> The FPB segregates previous-year transactions from 1st April and reports them in a separate daily memo; the procedure continues up to and including 10th April, or the date notified by RBI in consultation with CGA.<br><br>The monthly statement for the 'March Account' <i>'should be sent to the concerned Pay and Accounts Officer latest by the 30th April'<\/i>. Transactions reported after that date are adjusted in the month of report.\"\r\n },\r\n {\r\n  \"id\": 4058,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"Consider the following statements regarding reconciliation under the Focal Point Branch arrangement:\\n1. Reconciliation between the accounts rendered by the dealing branches and the FPB is the responsibility of the FPB.\\n2. Reconciliation from the level of the FPB onwards up to the stage of transactions put through is the responsibility of the PAO and the FPB.\\n3. Reconciliation from the level of the FPB onwards is the sole responsibility of RBI, CAS, Nagpur.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 4.1, para 10(VIII)(b)<\/b>: the first part is reconciliation between dealing branches and the FPB, which <i>'will be the responsibility of the concerned Focal Point Branch'<\/i> \u2014 statement 1 is correct. The second part, from the FPB onwards up to the stage of put-through, <i>'will be the responsibility of PAO and Focal Point branch concerned'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong; RBI, CAS has no such sole responsibility. <b>Para 10(VIII)(a)<\/b> adds that if scrolls are verified promptly, the DMS becomes only a copy of verified figures.\"\r\n },\r\n {\r\n  \"id\": 4059,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"How often does the Link Cell submit claims for turnover commission on Government transactions to RBI, CAS, Nagpur?\",\r\n  \"options\": [\r\n   \"half-yearly\",\r\n   \"monthly\",\r\n   \"quarterly\",\r\n   \"annually\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: quarterly<\/b><br><br><b>Appendix 4.1, para 11<\/b>: <i>'The Link Cell of the bank will arrange to submit claims, Ministry-wise\/Department-wise, for turnover commission on Government transactions settled with RBI, CAS Nagpur to that office on quarterlybasis for settlement.'<\/i><br><br>Adjustments on account of discrepancies must be furnished in separate statements and correctly taken into account, so that there is no double claim of commission. Penal interest cases are also reported quarterly (<b>Para 4.6.7<\/b>), but by the Pr.CCA\/CCA\/CA to the bank. Commission rates are given in <b>Para 4.5.1<\/b>.\"\r\n },\r\n {\r\n  \"id\": 4060,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"After the revised procedure of 1989, how do RBI offices function in respect of the Ministries\/Departments for which they act as bankers?\",\r\n  \"options\": [\r\n   \"only as link cells for other banks\",\r\n   \"only as dealing branches linked to an SBI FPB\",\r\n   \"both as dealing branch and Focal Point Branch\",\r\n   \"they ceased handling such transactions\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: both as dealing branch and Focal Point Branch<\/b><br><br><b>Appendix 4.1, para 10(VII)<\/b>: RBI offices ceased to be designated offices for settlement of DMA transactions of accredited banks, but continue to handle transactions of Ministries accredited to them. <i>'The RBI offices will follow the procedure applicable to the dealing branches and Focal Point branches as the office function both as dealing branch and Focal Point branch'<\/i>.<br><br>Each RBI office acts independently and renders accounts to the PAO, submitting scrolls daily and DMS for certification. It telexes PAO-wise monthly receipts and payments to CAS, Nagpur after month-end. Link cells are maintained by the accredited banks, not by RBI offices.\"\r\n },\r\n {\r\n  \"id\": 4061,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"In which CAM form are all advices issued by a Principal Accounts Office to RBI, CAS, Nagpur for payments entered and submitted for signature?\",\r\n  \"options\": [\r\n   \"CAM-65\",\r\n   \"CAM-17A\",\r\n   \"CAM-62\",\r\n   \"CAM-33\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: CAM-65<\/b><br><br><b>Para 4.4.1<\/b>: advices to RBI (CAS), Nagpur, for payments such as loans and grants to States, are treated like cheques with contra credit to 8658-RB Suspense (CAO). <i>'All advices to RBI,CAS,Nagpur for payments should be entered in a register in form CAM 65 and should be submitted for signatures along with the register.'<\/i><br><br>CAM-17A is the Register of Reserve Bank Deposits-Part II, in which clearance memos are entered (<b>Para 4.4.4<\/b>). CAM-62 is the Appropriation Audit Register (<b>Para 2.7.1<\/b>), and CAM-33 the PAO's account.\"\r\n },\r\n {\r\n  \"id\": 4062,\r\n  \"chapter\": \"Ch 4: BANKING ARRANGEMENTS\",\r\n  \"question\": \"In which CAM form are clearance memos received from RBI, CAS, Nagpur entered for clearing 'Reserve Bank Suspense (CAO)'?\",\r\n  \"options\": [\r\n   \"CAM-15A\",\r\n   \"CAM-65\",\r\n   \"CAM-17\",\r\n   \"CAM-17A\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: CAM-17A<\/b><br><br><b>Para 4.4.4<\/b>: <i>'Form of Register of Reserve Bank Deposits-Part II (CAM 17A) has been devised.'<\/i> <i>'As soon as clearance memos are received from the RBI, their particulars should be entered in form CAM 17A.'<\/i> Monthly totals are checked with the credit figures under 8658-Reserve Bank Suspense (CAO), and receipts and disbursements with 8675.<br><br>CAM-65 is the register of advices issued to RBI, CAS (<b>Para 4.4.1<\/b>). CAM-17 is the register of receipt scrolls (<b>Para 5.5.3<\/b>). Ordinarily no balance should remain under Reserve Bank Suspense at year-end.\"\r\n },\r\n {\r\n  \"id\": 5001,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Which office is the basic unit of accounts of a Ministry\/Department?\",\r\n  \"options\": [\r\n   \"the Office of the CGA\",\r\n   \"the Principal Accounts Office\",\r\n   \"the Drawing and Disbursing Officer\",\r\n   \"the Pay and Accounts Office\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Pay and Accounts Office<\/b><br><br><b>Para 5.1.1<\/b>: <i>'Pay and Accounts Office of respective Ministry\/Department is the basic unit of accounts.'<\/i> Monthly accounts are compiled by each PAO and submitted to the respective Principal Accounts Office, which compiles and submits them to the Office of CGA. The CGA then prepares a consolidated monthly account with a statement of Revenue and Expenditure for the Union Government.<br><br>DDOs draw and disburse but do not compile accounts. <b>Para 5.1.5<\/b> describes compilation as the flow of consolidated accounting data through the IT system from PAOs to the Principal Accounts Office, and then to the O\/o CGA.\"\r\n },\r\n {\r\n  \"id\": 5002,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"At what level does a PAO compile its accounts?\",\r\n  \"options\": [\r\n   \"minor head\",\r\n   \"object head, the primary unit of appropriation\",\r\n   \"sub-head\",\r\n   \"major head\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: object head, the primary unit of appropriation<\/b><br><br><b>Para 5.1.1<\/b>: <i>'PAO compiles the accounts at object head level which is the primary unit of appropriation.'<\/i> PAOs are to review compilation reports in PFMS regularly, and the HoAO takes regular review of the monthly accounts of the Ministry.<br><br>The other levels relate to annual accounts. Under <b>Para 5.1.3<\/b>, the Appropriation Accounts are prepared at Sub-Head level and the Finance Accounts at Minor Head level. The SCT and Journal Entries are prepared up to minor heads (<b>Para 5.10.1<\/b>). Monthly accounts show expenditure against each primary unit of appropriation (<b>Para 5.9.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 5003,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding the annual accounts of the Union Government:\\n1. The Appropriation Accounts are prepared at Sub-Head level, while the Finance Accounts are prepared at Minor Head level.\\n2. The Finance Accounts contain seventeen statements.\\n3. The Finance Accounts exclude the data of Railways, Defence and Posts.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 5.1.3<\/b>: <i>'The Appropriation Accounts is prepared at Sub-Head level while the Finance Accounts is prepared at the Minor Head level.'<\/i> Statement 1 is correct. <i>'Finance Accounts contains seventeen statements'<\/i> on different aspects of Union finances \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'Finance Accounts includes data from Railways, Defence and Posts besides the Civil Ministries'<\/i>, presenting the consolidated position of Union Government finances. The Appropriation Accounts show expenditure performance for each Grant against the allocation authorised by Parliament.\"\r\n },\r\n {\r\n  \"id\": 5004,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"How many statements does the Union Government Finance Accounts contain?\",\r\n  \"options\": [\r\n   \"15\",\r\n   \"19\",\r\n   \"17\",\r\n   \"21\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 17<\/b><br><br><b>Para 5.1.3<\/b>: <i>'Finance Accounts contains seventeen statements bringing out different aspects of the financial position of the Union Government as a whole.'<\/i> It includes data of Railways, Defence and Posts besides Civil Ministries, and is prepared at Minor Head level.<br><br>Among these, Statement No. 5 shows sector-wise balances for the Government of India as a whole (<b>Para 5.13.2<\/b>), and Statement No. 12 carries progressive capital figures corrected on 'proforma' basis (<b>Para 5.6.3<\/b>). The Accounts at a Glance is a separate, simplified summary brought out by the O\/o CGA (<b>Para 5.1.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 5005,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"To whom are the reports of the C&AG relating to the Union Finance Accounts and Appropriation Accounts submitted?\",\r\n  \"options\": [\r\n   \"the Controller General of Accounts\",\r\n   \"the Speaker of the Lok Sabha\",\r\n   \"the Union Finance Minister\",\r\n   \"the President\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the President<\/b><br><br><b>Para 5.1.2<\/b>: after the close of every financial year, the CGA compiles the Union Finance Accounts and Appropriation Accounts (Civil). Both <i>'need to be certified by the Comptroller and Auditor General (C&AG) of India'<\/i>, and <i>'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.'<\/i><br><br>The Speaker receives the reports only when laid before Parliament. The Finance Minister and the CGA are not the constitutional recipients; the CGA prepares the accounts that the C&AG certifies.\"\r\n },\r\n {\r\n  \"id\": 5006,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"In the case of an e-payment, on what event does the bill become a voucher?\",\r\n  \"options\": [\r\n   \"passing of the bill by the AAO\",\r\n   \"receipt of the bank's acknowledgement of the file\",\r\n   \"receipt of the e-scroll showing success\",\r\n   \"digital signing of the payment file by the final signatory\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: digital signing of the payment file by the final signatory<\/b><br><br><b>Para 5.2.2<\/b>: <i>'In case of e-payment being made by the PAO\/CDDO, the bill will become voucher upon digital signing of payment (XML file) by the final signatory.'<\/i> A PAO\/CDDO-wise unique running serial number for the financial year is then allotted, and the voucher date is the date of digital signing.<br><br>Accounting entries \u2014 debit to the sanction head and credit to 8670 \u2014 are posted at that moment. The bank's acknowledgement and e-scroll come later (<b>Para 5.2.3<\/b>) and only determine success, failure or failure-after-success. The AAO's passing is an intermediate stage of pre-check.\"\r\n },\r\n {\r\n  \"id\": 5007,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding accounting of e-payment vouchers:\\n1. Each voucher is allotted a PAO\/CDDO-wise unique running serial number for the financial year.\\n2. Credit is afforded to Major Head 8670 at the time of digital signing of the payment file by the final signatory.\\n3. Vouchers are accounted for in the month of the e-scroll received from the bank.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 5.2.2<\/b>: after final digital signature, <i>'PAO\/CDDO wise unique running serial number (for financial year) will be allotted to the voucher'<\/i> \u2014 statement 1 is correct. The system posts a debit to the sanction head and a credit to <i>'8670 \u2013 E-Payment by PAO\/CDDO\/Telecom PAO\/Treasury\/E-payment etc'<\/i> at the time of digital signing \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'Vouchers of each month will be accounted for in the PAOs account according to the voucher date'<\/i>, which is the date the payment file was digitally signed.\"\r\n },\r\n {\r\n  \"id\": 5008,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding re-issue of a failed e-payment transaction:\\n1. The Dealing Hand can change only the IFSC code of the bank.\\n2. The name of beneficiary, amount and DDO code cannot be edited.\\n3. On re-issue, the original accounting entries in the PAO's account are reversed.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 5.2.3(i)<\/b>: <i>'Dealing Hand User can change only IFSC code of the bank. However, name of beneficiary, amount and DDO code can't be edited.'<\/i> Statements 1 and 2 are correct. The re-issue is passed at AAO and PAO levels, and the payment file is then digitally signed and sent to the bank\/RBI.<br><br>Statement 3 is wrong: <i>'Accounting entries in the PAOs account will remain unchanged.'<\/i> Reversal of accounting entries happens only on permanent cancellation (<b>item (ii)<\/b>), where a transfer entry is posted after processing at all three levels.\"\r\n },\r\n {\r\n  \"id\": 5009,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"A failed e-payment relating to an expenditure head of the previous financial year is permanently cancelled. Under which head is the reversal accounted?\",\r\n  \"options\": [\r\n   \"'8658-Uncredited Items under e-payment'\",\r\n   \"minus debit under the original expenditure head\",\r\n   \"minor head '911-Deduct Recoveries of Overpayments'\",\r\n   \"the receipt head of the Ministry\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: minor head '911-Deduct Recoveries of Overpayments'<\/b><br><br><b>Para 5.2.3(ii)<\/b>: <i>'In case a transaction of expenditure\/budgetary head pertains to previous financial year then it will be accounted for in the Minor Head '911 \u2013 Deduct Recoveries of Overpayments''<\/i> of the respective major\/sub-major head, which the user must open if not available.<br><br>A minus debit to the original head is used only for same-year reversals. Head 8658-102 'Uncredited Items under e-payment' holds failure-after-success amounts until cleared by cancellation or re-issue. The same 911 treatment applies to recoveries of previous-year overpayments generally (<b>Note below Para 5.2.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 5010,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"How is an e-payment transaction reported as 'failed after success' in a bank scroll accounted for?\",\r\n  \"options\": [\r\n   \"credited under '8658-Uncredited Items under e-payment'\",\r\n   \"debited back to the original expenditure head\",\r\n   \"credited under minor head 911\",\r\n   \"credited to '8670-Electronic Advices' as a fresh advice\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: credited under '8658-Uncredited Items under e-payment'<\/b><br><br><b>Para 5.2.3<\/b>: in cases of transactions reported failed after success, <i>'the amount will be booked (credited) under suspense head 8658-00-102-Uncredited Items under e-payment'<\/i>, with the corresponding debit under 8658-PSB or 8675-RBD as the case may be.<br><br>The suspense credit <i>'will then need to be cleared through (-) Credit under this head either by Permanent Cancellation or by Re-issue of transactions'<\/i>. The original expenditure booking is not disturbed at this stage. <b>Para 2.19.11<\/b> requires the amount under MH 8658-uncredited items (credit) to be reconciled with failure-after-success cases.\"\r\n },\r\n {\r\n  \"id\": 5011,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding recoveries and refunds:\\n1. Recoveries of overpayments made in the same accounting year are accounted for as reduction of expenditure under the concerned head.\\n2. Recoveries pertaining to previous years are recorded under minor head 911 without affecting gross expenditure in the Appropriation Accounts.\\n3. Refund of unspent grants-in-aid by a State Government in a subsequent year is adjusted under minor head 913 below Major Head 3601.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Note below Para 5.2.1<\/b>: same-year recoveries of overpayments <i>'shall be accounted for as reduction of expenditure under the concerned head of account'<\/i>. Previous-year recoveries go under minor head 911 <i>'without affecting the gross expenditure under the functional Major\/Sub-Major Head in the Appropriation Accounts'<\/i>.<br><br>Refund of unspent grants-in-aid by State\/UT Governments in subsequent years is adjusted under minor head 'Deduct - Recovery of unspent balance of grant-in-aid' (Code 913) below Major Head 3601 or 3602. These follow para 3.10 of the General Directions to the LMMHA.\"\r\n },\r\n {\r\n  \"id\": 5012,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"In 2025-26, a State Government refunds the unspent balance of a grant-in-aid released to it in 2024-25. How is the refund accounted for?\",\r\n  \"options\": [\r\n   \"as a minus debit under the original grant head\",\r\n   \"under minor head 913 below Major Head 3601\",\r\n   \"under minor head 911 below Major Head 3601\",\r\n   \"as a receipt under Major Head 1601\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: under minor head 913 below Major Head 3601<\/b><br><br><b>Note below Para 5.2.1<\/b>: <i>'refund of unspent balance of grants-in-aid by State\/U.T. Government in subsequent year(s) shall be adjusted under a separate minor head 'Deduct - Recovery of unspent balance of grant-in-aid from State\/U.T, Governments' (Code '913')'<\/i> below Major Head 3601 or 3602.<br><br>A minus debit to the original head would apply only if refunded in the same year. Minor head 911 is for recoveries of overpayments of previous years in general; unspent State grants have their own distinct minor head 913. The refund is not treated as a fresh receipt.\"\r\n },\r\n {\r\n  \"id\": 5013,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding issue of cheques through PFMS:\\n1. If the PAO is not satisfied with the printing of a cheque, it is returned to the Dealing Hand, who prints it again with a new number.\\n2. A cheque becomes a voucher once it is issued in PFMS by the PAO\/CDDO.\\n3. The contra credit for cheques issued is afforded under Major Head 8658-Suspense Accounts.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 5.2.4<\/b>: if the PAO\/CDDO is not satisfied with the printing or the cheque is torn, it is returned, and <i>'The DH will then need to again print the cheque with new number'<\/i> \u2014 statement 1 is correct. <i>'Once the cheque is issued, it will become voucher.'<\/i> Statement 2 is correct.<br><br>Statement 3 is wrong. The credit is afforded to <i>'8670 \u2013 PAO Cheques or Departmental Cheques or Divisional Cheques or Telecom Cheques, Treasury Cheques etc.'<\/i>, depending on the type of PAO or DDO. All issued cheques appear in the Cheque issue register.\"\r\n },\r\n {\r\n  \"id\": 5014,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding time-barred cheques received back by the PAO:\\n1. The cheque is cancelled under the PAO's signature and is not destroyed.\\n2. Where a fresh cheque is issued, the cancelled cheque is treated as a voucher, classified as minus credit below '8670-Cheques & Bills-PAO Cheques'.\\n3. Where it is permanently cancelled and pertains to an expenditure head of the previous year, the reversal is made through minor head 911.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 5.2.5<\/b>: <i>'The time barred cheque received back by the PAO should be cancelled under his signature and not to be destroyed.'<\/i> The cancelled cheque is treated as a voucher for issuing the fresh cheque, and its amount <i>'should be classified as (-) credit below the head \\\"8670-Cheques & Bills-PAO Cheques\\\"'<\/i>.<br><br>If permanently cancelled in the same year, the initial accounting is reversed; if it relates to a previous year's expenditure head, minor head 911 is used without affecting gross expenditure. <b>Para 5.2.6<\/b> requires verifying this treatment for every replacement cheque.\"\r\n },\r\n {\r\n  \"id\": 5015,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"A voucher found missing cannot be traced or obtained before completion of the month's posting. Where is its amount posted?\",\r\n  \"options\": [\r\n   \"Major Head 8680-Miscellaneous Government Accounts\",\r\n   \"Minor Head 911 under the functional Major Head\",\r\n   \"Major Head 8658-Suspense Accounts\",\r\n   \"Minor Head 502-EAT under the functional Major Head\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Minor Head 502-EAT under the functional Major Head<\/b><br><br><b>Para 5.2.7<\/b>: if a voucher is found missing, the fact is entered in the list of payments and efforts made to trace it. <i>'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.'<\/i><br><br>Under <b>Para 5.8.1(iii)<\/b>, postings under EAT and RAT must be supported by details, and no balance under these minor heads should remain outstanding at the end of the year. Minor head 911 is for previous-year recoveries, not unclassified expenditure.\"\r\n },\r\n {\r\n  \"id\": 5016,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"How often must the PAO ensure that the total e-payments or cheques issued by CDDOs in the system tally with the amount under the 'Departmental' heads below Major Head 8670?\",\r\n  \"options\": [\r\n   \"daily\",\r\n   \"weekly\",\r\n   \"fortnightly\",\r\n   \"monthly\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: weekly<\/b><br><br><b>Para 5.2.7<\/b>: the PAO ensures <i>'on each day'<\/i> that the day's e-payments\/cheques tally with 'Electronic Advices' or 'PAO Cheques' under 8670. Similarly, <i>'the total amount of e-payment or cheques issued by CDDOs in the system in each week, tallies with the amount appearing under the head 'Departmental (CDDOs) Electronic Advices' or 'Departmental Cheques''<\/i> for that week.<br><br>Daily applies to the PAO's own issues; weekly to CDDO issues. The weekly periodicity matches the PAO's weekly reconciliation of CDDO expenditure against Letters of Credit (<b>Para 3.2.5<\/b>).\"\r\n },\r\n {\r\n  \"id\": 5017,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Arrange the following in the correct sequence where salary for March of an outstation office is paid by bank drafts:\\n1. Net amount of drafts debited to 'Outstation Pay Bills for March' under 8658, with credit to 'PAO Cheques' under 8670\\n2. On receipt of the payment scroll in March, 'PAO Cheques' cleared by minus credit, with credit to the bank suspense or 8675 head\\n3. Transfer entry in the first week of April debiting the salary head gross and minus debiting the suspense head\\n4. Bank drafts issued in March and accounted for by the bank in its daily scroll\",\r\n  \"options\": [\r\n   \"4-1-2-3\",\r\n   \"1-4-2-3\",\r\n   \"4-2-1-3\",\r\n   \"4-1-3-2\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 4-1-2-3<\/b><br><br><b>Para 5.2.9(i)<\/b>: where March salary is paid by bank drafts, <i>'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'<\/i> (4). The PAO then debits the net amount of the drafts to the suspense head 'Outstation Pay Bills for March' and credits 'PAO Cheques' (1).<br><br><b>Item (ii)<\/b>: in March itself, on the payment scroll, 'PAO Cheques' is cleared by minus credit against bank suspense or 8675 (2). The suspense debit is cleared in April <i>'by proposing transfer entries in the first week of April'<\/i>, debiting the salary head for the gross amount and crediting recovery heads (3).\"\r\n },\r\n {\r\n  \"id\": 5018,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"By when should the PAO propose transfer entries to clear the suspense head 'Outstation Pay Bills for March'?\",\r\n  \"options\": [\r\n   \"by 30th April\",\r\n   \"by 10th April, with March residual transactions\",\r\n   \"with the March Supplementary accounts\",\r\n   \"in the first week of April\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: in the first week of April<\/b><br><br><b>Para 5.2.9(ii)<\/b>: the debit under the suspense head is cleared by the PAO in April by debiting the salary head for the gross amount, minus debiting 'Outstation pay bills for March' and crediting the receipt\/recovery heads, <i>'by proposing transfer entries in the first week of April, to ensure prompt clearance of the suspense head'<\/i>.<br><br>10th April and 30th April relate to reporting of March residual transactions by banks (<b>Appendix 4.1, para 10(VI)<\/b>). The purpose of an early April entry is to prevent the suspense balance lingering, since the drafts were already paid by the bank in March.\"\r\n },\r\n {\r\n  \"id\": 5019,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"For a CDDO not making payments through PFMS, at which level in the PAO is the List of Payments accepted before its accounting entries are posted?\",\r\n  \"options\": [\r\n   \"Dealing Hand\",\r\n   \"Pay and Accounts Officer\",\r\n   \"AAO\",\r\n   \"Principal Accounts Office\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: AAO<\/b><br><br><b>Para 5.3.1<\/b>: the LoP is entered in the system by the DDO maker in the CDDO or by the dealing hand in the PAO, with voucher and cheque details. <i>'Upon passing, it will be accepted by the AAO in the PAO. Once accepted, its accounting entries will be posted in PAOs account.'<\/i><br><br>The entries debit the head provided at LoP entry and credit 8670 under the relevant CDDO cheque head. Transfer entries, by contrast, pass through all three levels up to the PAO (<b>Para 5.6.2(iii)<\/b>). Receipt scrolls are processed at DH and AAO levels (<b>Para 5.5.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 5020,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding a request for a fresh cheque in lieu of a lost one:\\n1. The PAO sends intimation of the loss to the bank by registered post (Acknowledgement Due), advising it to stop payment.\\n2. Even where the currency of the cheque has expired, the bank's written acknowledgement of the stop payment order must be obtained.\\n3. If the currency of the lost cheque expires on a Saturday, the PAO also verifies the payment scroll for the subsequent working day of the bank.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 5.4.1(i)<\/b>: the PAO sends intimation to the bank <i>'by registered post (Acknowledgement Due)'<\/i> \u2014 statement 1 is correct. <b>Item (ii)<\/b>: <i>'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.'<\/i> Statement 3 is correct.<br><br>Statement 2 is wrong. Where currency has expired, <i>'the acknowledgement of the 'Stop Payment Order' from the bank may not be insisted upon'<\/i>, and the postal acknowledgement suffices for the PAO's record.\"\r\n },\r\n {\r\n  \"id\": 5021,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"For which of the following payees is an indemnity bond NOT required before a fresh cheque is issued in lieu of a lost one?\",\r\n  \"options\": [\r\n   \"registered society receiving grants\",\r\n   \"private contractor\",\r\n   \"Government servant claiming TA\",\r\n   \"Public Undertaking wholly owned by Government\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Public Undertaking wholly owned by Government<\/b><br><br><b>Para 5.4.1(iii)<\/b>: the party requesting a fresh cheque executes an indemnity bond. <i>'The execution of such an indemnity bond is not necessary in the case of a Government Department\/Public Undertaking wholly owned by Government or the bank.'<\/i> Instead, they give a certificate that the cheque was not received or was lost, and will be returned if found.<br><br>Private contractors, individual Government servants and societies are not among the exempted categories and must execute the bond. The PAO issues the fresh cheque only after completing the stop-payment, verification and bond\/certificate requirements (<b>item (iv)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 5022,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Where it is found that a cheque replaced as lost has also been paid, under which head is the paid amount placed pending investigation?\",\r\n  \"options\": [\r\n   \"minor head 911 under the functional head\",\r\n   \"8670-Cheques and Bills-PAO Cheques\",\r\n   \"8680-Miscellaneous Government Accounts\",\r\n   \"8658-Suspense Account (Civil)-'Cheques cancelled but paid'\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 8658-Suspense Account (Civil)-'Cheques cancelled but paid'<\/b><br><br><b>Para 5.4.2<\/b>: the PAO takes up the matter with the paying branch by fax\/e-mail <i>'and place the paid amount under the head \\\"8658-Suspense Accounts-102-Suspense Account (Civil)- Cheques cancelled but paid\\\"'<\/i> till it is investigated and either recovered or written off.<br><br>The paid cheque is removed from the payment scroll and kept in the personal custody of the PAO. If a DDO notices such payment, he reports it immediately to the paying branch and informs the PAO. MH 8680 receives write-offs of untraced inter-departmental cheques (<b>Para 2.19.8<\/b>), not double-paid cheques.\"\r\n },\r\n {\r\n  \"id\": 5023,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding issue of a fresh cheque in lieu of a lost one:\\n1. A note of issue of the fresh cheque is kept on the spare leaf of the MICR cheque book.\\n2. A note is also kept on the paid voucher and against the entry in the register of cheques delivered.\\n3. The fresh cheque is issued without intimation to the DDO or payee.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 5.4.1(iv)<\/b>: the PAO keeps a note regarding issue of the fresh cheque <i>'on the spare leaf provided in M.I.C.R. cheque book'<\/i> \u2014 statement 1 is correct. <i>'Note shall also be kept on the paid vouchers and against the relevant entries in the register of cheques delivered.'<\/i> Statement 2 is correct.<br><br>Statement 3 is wrong. The fresh cheque is issued <i>'under intimation to the DDO and \/or payee'<\/i>, on completion of the stop-payment intimation, verification of non-payment from records, and indemnity bond or certificate.\"\r\n },\r\n {\r\n  \"id\": 5024,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding manual receipt challans in PFMS:\\n1. No accounting entry is posted at the time of entry of a challan, except for Divisional and Telecom DDOs.\\n2. Missing challans still awaited at the end of the month are exhibited under 'Receipts Awaiting Transfer'.\\n3. Receipt scrolls are processed at the DH, AAO and Pay and Accounts Officer levels.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 5.5.1(i)<\/b>: <i>'No accounting entry will be posted in accounts at the time of entry of challan, except for the Divisional DDOs and Telecom DDOs'<\/i> \u2014 statement 1 is correct. Missing challans are noted for obtaining from the bank and for <i>'exhibiting against 'Receipts Awaiting Transfer' (RAT) in the accounts, if they are still awaited at the end of the month'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'Scrolls are to be processed at the 'dealing hand' and 'AAO' levels.'<\/i> Once passed by the AAO, they are accounted for in the PAO's account.\"\r\n },\r\n {\r\n  \"id\": 5025,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"A receipt scroll dated 29th June is passed by the AAO on 6th July, after June's accounts have already been consolidated in the system. In which month's account is it accounted for?\",\r\n  \"options\": [\r\n   \"June\",\r\n   \"July\",\r\n   \"March Supplementary\",\r\n   \"the month of the challan date\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: July<\/b><br><br><b>Para 5.5.1(i)<\/b>: <i>'The accounting of scrolls will be done in the month 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.'<\/i> Since June is already consolidated, the scroll goes into July.<br><br>The same rule applies to transfer entries (<b>Para 5.6.2(iv)<\/b>) and to NTRP online e-scrolls. The challan date does not determine the month of account. Supplementary accounts relate to year-end adjustments, not to a routine June scroll.\"\r\n },\r\n {\r\n  \"id\": 5026,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"When is an NTRP e-receipt deposited through Bharatkosh accounted for in the PAO's account?\",\r\n  \"options\": [\r\n   \"on entry of the challan by the Dealing Hand\",\r\n   \"at the time of deposit by the depositor\",\r\n   \"at the time of automated e-scroll consumption\",\r\n   \"at month-end consolidation\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: at the time of automated e-scroll consumption<\/b><br><br><b>Para 5.5.1(ii)<\/b>: <i>'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.'<\/i> Depositors pay online (debit card, net banking, UPI, credit card) or offline (NEFT\/RTGS).<br><br>The classification is fixed at deposit, but accounting waits for the e-scroll. No manual challan entry is needed, unlike physical instruments. Online-mode scrolls follow the month-of-scroll rule unless that month is consolidated, in which case they are accounted for in the next month.\"\r\n },\r\n {\r\n  \"id\": 5027,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding transfer entries:\\n1. In a transfer entry, there shall be only one major head on one side, while debit or credit against it may be given to various heads.\\n2. The transfer entry number is generated by the system, while the transfer entry date is entered manually.\\n3. Transfer entries are passed at the DH and AAO levels only.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 5.6.1<\/b>: <i>'While making transfer entry, there shall be only one major head on one side while debit or credit against it may be given to various heads, and vice-versa.'<\/i> Statement 1 is correct. <b>Para 5.6.2(ii)<\/b>: the TE number is a system-generated PAO-wise running serial number, while <i>'Transfer entry date however, has to be entered manually'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Item (iii)<\/b>: TEs are processed <i>'at all the three levels in PAO viz. 'dealing hand', 'AAO', and 'Pay and Accounts Officer''<\/i> before being accounted for.\"\r\n },\r\n {\r\n  \"id\": 5028,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Transfer entries may be required for all of the following purposes EXCEPT:\",\r\n  \"options\": [\r\n   \"correcting an error of classification within a PAO\",\r\n   \"adjusting an item outstanding under a Debt, Deposit or Remittance head\",\r\n   \"annual adjustment of interest on GPF accumulations\",\r\n   \"issuing a fresh cheque in lieu of a lost cheque\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: issuing a fresh cheque in lieu of a lost cheque<\/b><br><br><b>Para 5.6.1<\/b> lists illustrative cases for transfer entries: <i>'Correct an error of accounting classification within a PAO'<\/i>; adjusting items outstanding under Debt, Deposit or Remittance heads; periodical adjustments such as annual interest on GPF\/CPF accumulations and clearance of bank suspense to 8675; and arranging grants or loans to State\/UT Governments.<br><br>Issuing a fresh cheque in lieu of a lost one follows the stop-payment and indemnity procedure of <b>Para 5.4.1<\/b>; it is a payment, not a transfer between heads. Its accounting is through the cheque issue, not a TE.\"\r\n },\r\n {\r\n  \"id\": 5029,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"How is the annual interest payable on General Provident Fund accumulations adjusted in accounts?\",\r\n  \"options\": [\r\n   \"debit Major Head 2049, credit Major Head 8011\",\r\n   \"debit Major Head 8009, credit Major Head 2049\",\r\n   \"debit Major Head 8658, credit Major Head 8009\",\r\n   \"debit Major Head 2049, credit Major Head 8009\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: debit Major Head 2049, credit Major Head 8009<\/b><br><br><b>Para 5.6.1(c)(i)<\/b>: annual adjustment of interest payable on GPF\/CPF accumulations <i>'is done by debiting the Major Head '2049 - Interest payments' and crediting the heads '8009- State Provident Fund-G.P.Fund\/C.P.Fund etc.'<\/i><br><br>Interest is an expenditure of Government (2049) credited to subscribers' fund balances (8009) in the Public Account. Reversing the entry would reduce subscribers' balances. Major Head 8011 relates to Insurance and Pension Funds such as CGEGIS (<b>Para 5.6.4<\/b>), and 8658 is a suspense head.\"\r\n },\r\n {\r\n  \"id\": 5030,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding correction of misclassification:\\n1. An error in an item of revenue or expenditure may be corrected by transfer entry at any time before the accounts of the year are closed.\\n2. After the accounts are closed, a note of the error against the original entry suffices, unless the error affects another Government or a commercial Department.\\n3. Corrections in Capital Major Heads not affecting other governments are made by passing debit and credit entries in the current year's accounts.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 5.6.3<\/b>: such errors <i>'may be corrected by proposing a transfer entry at any time before the accounts of the year are closed'<\/i> \u2014 statement 1 is correct. After closure it suffices to note the error, but if it affects another Government or a commercial Department it must be corrected as soon as discovered \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. Capital corrections not affecting other governments are made <i>'by simply altering the progressive figures on 'proforma' basis'<\/i> for Statement No. 12 of Finance Accounts. Debit and credit entries are not passed, to avoid inflating the year's expenditure.\"\r\n },\r\n {\r\n  \"id\": 5031,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"A debit of \u20b91 lakh for House Building Advance was wrongly booked under 'Motor Car Advance' below Major Head 7610 in a year whose accounts are now closed. How is it to be corrected?\",\r\n  \"options\": [\r\n   \"by proforma correction through Government Account\",\r\n   \"by a note against the original entry only\",\r\n   \"by transfer from the Motor Car Advance head to the HBA head\",\r\n   \"through minor head 911 under Major Head 7610\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: by transfer from the Motor Car Advance head to the HBA head<\/b><br><br><b>Para 5.6.4<\/b>: errors affecting a debt, deposit, suspense or remittance head, <i>'however old or small, must be corrected by transfer entry'<\/i>. If the accounts are closed, and an item was wrongly taken to one DDSR head instead of another, <i>'the correction should be made by transfer from one to the other head of account'<\/i>.<br><br>A mere note suffices only for closed-year revenue\/expenditure errors not affecting other governments (<b>Para 5.6.3<\/b>). Proforma correction is for Government decisions affecting balances of earlier years (<b>Para 5.15<\/b>). Minor head 911 relates to overpayment recoveries.\"\r\n },\r\n {\r\n  \"id\": 5032,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding correction of errors involving DDSR heads:\\n1. Errors affecting a debt, deposit, suspense or remittance head, however old or small, must be corrected by transfer entry.\\n2. Where, after the close of the year, an item wrongly credited to a revenue head should have gone to a DDSR head, the revenue head is corrected by a simple minus credit without routing through refunds.\\n3. Where an item is wrongly debited to an expenditure head instead of a DDSR head and the Department has no corresponding receipt head, it is accounted under minor head 911.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 5.6.4<\/b>: errors affecting DDSR heads, <i>'however old or small, must be corrected by transfer entry'<\/i> \u2014 statement 1 is correct. <b>Para 5.6.5<\/b>: an item wrongly debited to an expenditure head is corrected by debiting the appropriate head and crediting the receipt head; if no receipt head exists, <i>'it will be accounted under Minor Head '911- Deduct Recoveries for Overpayment''<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. Under <b>Para 5.6.4(iii)<\/b>, such correction <i>'should be carried by debiting refunds and crediting the proper head of account'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 5033,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"CGEGIS subscriptions were wrongly credited to Major Head 0235-Social Security and Welfare instead of Major Head 8011. After the close of that year, by what entry is the correction made?\",\r\n  \"options\": [\r\n   \"transfer to minor head 911 under MH 0235\",\r\n   \"minus credit to MH 0235 in the current year's receipts\",\r\n   \"proforma correction through Government Account\",\r\n   \"debit to 'Deduct-Refunds' under MH 0235 and credit to MH 8011\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: debit to 'Deduct-Refunds' under MH 0235 and credit to MH 8011<\/b><br><br><b>Para 5.6.4(iii)<\/b>: where an item is wrongly credited to a revenue head instead of a DDSR head, <i>'the correction should be carried by debiting refunds and crediting the proper head of account'<\/i>. The manual's example shows a (\u2212) credit under MH 0235, minor head 900-Deduct-Refunds, with credit to MH 8011, minor head 103-CGEGIS.<br><br>Routing through 'Deduct-Refunds' keeps the gross revenue of the closed year untouched. Minor head 911 relates to expenditure recoveries, and proforma correction is reserved for Government decisions altering earlier balances (<b>Para 5.15<\/b>).\"\r\n },\r\n {\r\n  \"id\": 5034,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Who conducts a monthly review of key and high value accounting transactions, such as Transfer Entries, at senior management level in the accounting set-up of a Ministry?\",\r\n  \"options\": [\r\n   \"the Principal Accounts Office\",\r\n   \"the Head of Accounting Organisation\",\r\n   \"the DAMA Section of O\/o CGA\",\r\n   \"the Financial Adviser\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the Head of Accounting Organisation<\/b><br><br><b>Para 5.6.8<\/b>: <i>'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.'<\/i><br><br>Transfer entries can shift amounts between heads without cash flow, so they carry a higher risk of misuse or error. The Principal Accounts Office checks PAO accounts for classification errors (<b>Para 5.9.2<\/b>). The DAMA Section reverts monthly accounts needing correction (<b>Para 5.9.5(c)<\/b>). Neither is the designated senior-level reviewer.\"\r\n },\r\n {\r\n  \"id\": 5035,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding the departmental Classified Abstract:\\n1. It shows transactions separately for the Consolidated Fund, Contingency Fund and Public Account.\\n2. The 'Cash Balance diminished\/increased' item in Divisional accounts is posted against '8671-Departmental Balances (Civil) Public Works Cash Balance'.\\n3. It records only the expenditure transactions of the year.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 5.7.1(ii)<\/b>: Major Heads with their Minor and Sub\/Detailed Heads are shown <i>'separately for the transactions pertaining to the Consolidated Fund, Contingency Fund and Public Account'<\/i> \u2014 statement 1 is correct. <b>Para 5.7.2<\/b>: 'Cash Balance diminished\/increased' in Divisional accounts is posted against <i>'8671-Departmental Balances (Civil) Public Works Cash Balance'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 5.7.7<\/b>: the Abstract records <i>'both the receipt (credit) and expenditure (debit) transactions'<\/i>, with monthly and progressive columns.\"\r\n },\r\n {\r\n  \"id\": 5036,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following checks exercised by the PAO during compilation:\\n1. The number of vouchers\/challans posted each month equals the number accompanying the daily memos, lists of payments and receipt scrolls.\\n2. Postings under Major Head 8670 are counter-checked with the PAO's check register maintained by him personally.\\n3. Balances under EAT and RAT may remain outstanding at the end of the year if supported by details.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 5.8.1(i)<\/b>: the PAO sees that <i>'The total number of vouchers\/challans posted each month in compilation is equal to the number of vouchers\/challans accompanying the daily memos\/lists of payments and receipt scrolls'<\/i> \u2014 statement 1 is correct. <b>Item (ii)(a)<\/b>: 8670 postings are counter-checked with the PAO's check register, maintained by him personally \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Item (iii)<\/b>: postings under EAT and RAT must be supported by details, but <i>'no balance under these minor heads should remain outstanding at the end of the year'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 5037,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"How often must the balance under 'Receipts Awaiting Transfer' relating to NPS be cleared?\",\r\n  \"options\": [\r\n   \"half-yearly\",\r\n   \"quarterly\",\r\n   \"monthly\",\r\n   \"at the end of the year\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: monthly<\/b><br><br><b>Para 5.8.1(iii)<\/b>: postings under EAT and RAT must be correct and supported by necessary details. <i>'In case of NPS, clearance under RAT should be done on monthly basis.'<\/i> For other items, no balance should remain outstanding at year-end.<br><br>Monthly clearance ensures NPS subscriptions reach subscriber accounts promptly, instead of lying unallocated under RAT. Year-end clearance is the outer limit for EAT\/RAT generally, not the NPS norm. <b>Para 2.16.1(xviii)<\/b> separately requires NPS recovery from the first salary of new recruits.\"\r\n },\r\n {\r\n  \"id\": 5038,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Why must the progressive expenditure under a budgetary expenditure head not be allowed to become negative?\",\r\n  \"options\": [\r\n   \"it distorts the cash balance with the RBI\",\r\n   \"a negative booking enhances the provision without authority\",\r\n   \"PFMS does not permit negative figures\",\r\n   \"it inflates the Receipts Budget\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: a negative booking enhances the provision without authority<\/b><br><br><b>Para 5.8.1(iv)<\/b>: <i>'It is to be ensured that progressive expenditure under any budgetary expenditure heads may not be negative. Negative booking under Expenditure heads enhances the provision without any authority.'<\/i><br><br>This is why recoveries of overpayments pertaining to previous years are recorded under minor head 911, without affecting gross expenditure under the functional head in the Appropriation Accounts. A minus debit that exceeds the year's expenditure would effectively free up budget provision that Parliament never authorised. The concern is appropriation control, not cash balance or system limits.\"\r\n },\r\n {\r\n  \"id\": 5039,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"By what date must a PAO submit its monthly accounts, incorporating those of its CDDOs, to the Principal Accounts Office?\",\r\n  \"options\": [\r\n   \"the 3rd of the following month\",\r\n   \"the 5th of the following month\",\r\n   \"the 8th of the following month\",\r\n   \"the 10th of the following month\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the 5th of the following month<\/b><br><br><b>Para 5.9.1<\/b>: each PAO compiles its accounts, incorporating those of CDDOs, and submits them <i>'to the Principal Accounts Office on PFMS software, latest by the 5th of the following month'<\/i>. Expenditure is exhibited grant-wise and against each primary unit of appropriation, showing Revenue\/Capital and Voted\/Charged.<br><br>The 8th is the date for the Principal Accounts Office's consolidated accounts to the CGA (<b>Para 5.9.4<\/b>). The 3rd is when the FPB submits the DMS to the PAO (<b>Appendix 4.1<\/b>). Before submission, the PAO ensures the accounts are balanced and no unauthorised heads are operated.\"\r\n },\r\n {\r\n  \"id\": 5040,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"By what date must the consolidated monthly accounts of each Principal Accounts Office be furnished to the Office of the CGA?\",\r\n  \"options\": [\r\n   \"the 8th of the following month\",\r\n   \"the 5th of the following month\",\r\n   \"the 12th of the following month\",\r\n   \"the 15th of the following month\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the 8th of the following month<\/b><br><br><b>Para 5.9.4<\/b>: <i>'The Consolidated Monthly accounts from each Principal Accounts Office of Civil\/Non-civil Ministries and UT Administration should be furnished to the office of CGA by 8th of the following month.'<\/i><br><br>The 5th is the PAO's deadline to the Principal Accounts Office (<b>Para 5.9.1<\/b>), and the 12th is the deadline for the e-monthly DO (<b>Para 5.9.6<\/b>). Before submission, the Principal Accounts Office checks PAO accounts for classification errors and incorporates the put-through transfer entry clearing bank suspense (<b>Para 5.9.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 5041,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"By what date of every month must the Principal Accounts Office submit the e-monthly DO through PFMS?\",\r\n  \"options\": [\r\n   \"the 5th\",\r\n   \"the 8th\",\r\n   \"the 12th\",\r\n   \"the 15th\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the 12th<\/b><br><br><b>Para 5.9.6<\/b>: <i>'E-Monthly DO functionality has been developed in PFMS to submit e-monthly DO by Pr.Accounts Office by 12th of every month.'<\/i><br><br>It follows the monthly accounts cycle: PAOs submit accounts to the Principal Accounts Office by the 5th (<b>Para 5.9.1<\/b>), and the Principal Accounts Office furnishes consolidated accounts to the CGA by the 8th (<b>Para 5.9.4<\/b>). The 15th is a ledger date for PAOs (October, January and May) under <b>Para 5.11.2<\/b>.\"\r\n },\r\n {\r\n  \"id\": 5042,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding rendition of monthly accounts:\\n1. Expenditure is exhibited grant-wise and against each primary unit of appropriation, showing Revenue and Capital, Voted and Charged.\\n2. Before submission, the PAO ensures that no unauthorised accounting heads are operated.\\n3. The transfer entry clearing Public Sector Bank Suspense on the basis of RBI's statements is incorporated by each PAO.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 5.9.1<\/b>: <i>'The expenditure has to be exhibited grant-wise, and separately against each primary unit of appropriation, showing- Revenue and Capital, Voted and Charged expenditure.'<\/i> The PAO ensures that <i>'no unauthorized accounting heads are operated'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. <b>Para 5.9.2<\/b>: it is the <i>'Principal Accounts Office'<\/i> that prepares and incorporates the transfer entry, in each PAO's accounts, to clear PSB Suspense on the basis of DMA-2\/CAS 122 from RBI. <b>Para 5.9.5(a)<\/b> calls this 'Put Through Entry' mandatory.\"\r\n },\r\n {\r\n  \"id\": 5043,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"A Principal Accounts Office must ensure that there is no booking in its accounts under all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"Major Head 2552 in the Grant of M\/o DoNER\",\r\n   \"Major Head 8659, outside the Office of CGDA\",\r\n   \"a debit entry under Major Head 8014, outside the Department of Posts\",\r\n   \"Major Head 0006-SGST\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Major Head 2552 in the Grant of M\/o DoNER<\/b><br><br><b>Para 5.9.5(b)<\/b> requires the Principal Accounts Office to ensure no booking under incorrect or discontinued heads, including <i>'Major Head 2552\/4552\/6552 (except in the Grant of M\/o DoNER)'<\/i>, <i>'Major Head 0006-SGST (for use of State Governments only)'<\/i>, debit entries under MH 8014 except in the Department of Posts, and MH 8659 except in the Office of CGDA.<br><br>Booking under MH 2552 in the Grant of M\/o DoNER is the stated exception and is permissible. The other three options fall squarely within the prohibited bookings for a civil Ministry's accounts.\"\r\n },\r\n {\r\n  \"id\": 5044,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding the Statement of Central Transactions:\\n1. The SCT is prepared by each Principal Accounts Office after submission of the March (Supplementary-I) Accounts.\\n2. It is prepared in thousands of rupees, giving details up to minor heads.\\n3. It is prepared by each PAO for its own transactions.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 5.10.1<\/b>: <i>'Each Principal Accounts Office will prepare SCT after submission of March(Supplementary-I) Accounts to Office of CGA'<\/i>, representing the progressive effect of all transactions of the year \u2014 statement 1 is correct. <i>'The SCT will be prepared in thousands of rupees giving details up to minor heads'<\/i>, distinctly showing charged and voted expenditure \u2014 statement 2 is correct.<br><br>Statement 3 is wrong; the SCT is a Principal Accounts Office document. PAOs only propose Journal Entries for errors discovered after SCT submission.\"\r\n },\r\n {\r\n  \"id\": 5045,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"After submission of the SCT, an error is discovered in the same year involving transfer of an amount from one minor head to another under the same major head. How is it corrected?\",\r\n  \"options\": [\r\n   \"by a Journal Entry proposed by the PAO\",\r\n   \"in Supplementary-II accounts, without a JE\",\r\n   \"by proforma correction through Government Account\",\r\n   \"by a note against the original entry\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: by a Journal Entry proposed by the PAO<\/b><br><br><b>Para 5.10.1<\/b>: alterations in closed monthly abstracts are not permitted. If an error discovered after SCT submission <i>'involves a correction by transfer of amount from one minor head to another under the same major head, or from one major head to another, necessary corrections in the form of Journal Entries (in short JEs) should be proposed by the PAO'<\/i>.<br><br>Only corrections within the same minor head that do not change classification (such as charged\/voted) are carried out in Supplementary-II accounts without JEs. Proforma corrections address Government decisions affecting earlier years' balances (<b>Para 5.15<\/b>).\"\r\n },\r\n {\r\n  \"id\": 5046,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding Journal Entries:\\n1. JEs are prepared in thousands of rupees and show classification up to minor head level.\\n2. Corrections within the same minor head not involving change of classification are carried out in Supplementary-II accounts without JEs.\\n3. JEs are signed by the PAO and approved by the Principal Accounts Office.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 5.10.1<\/b>: <i>'JE is to be prepared in thousands of rupees and will show classification up to minor head level'<\/i> \u2014 statement 1 is correct. Corrections within the same minor head not involving change of classification <i>'will not require JEs'<\/i> and are carried out in Supplementary-II accounts \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 5.10.2<\/b>: <i>'All JEs shall be signed by the Head of Accounting Organization'<\/i>, serially numbered, and <i>'Approval of the CGA has to be obtained'<\/i> for incorporating them in the accounts.\"\r\n },\r\n {\r\n  \"id\": 5047,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Whose approval is required for incorporating Journal Entries in the accounts?\",\r\n  \"options\": [\r\n   \"the Head of Accounting Organisation\",\r\n   \"the Controller General of Accounts\",\r\n   \"the Comptroller and Auditor General\",\r\n   \"the Financial Adviser\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the Controller General of Accounts<\/b><br><br><b>Para 5.10.2<\/b>: all JEs are signed by the Head of Accounting Organisation and serially numbered. <i>'Approval of the CGA has to be obtained for incorporating it in the accounts.'<\/i> Once accepted, the Principal Accounts Office submits a supplementary account to the DAMA Section of O\/o CGA.<br><br>The HoAO signs but does not approve incorporation. The Principal Accounts Office also informs the concerned PAO of the details affecting its books, so that the PAO can prepare its ledger on the basis of updated accounts. The C&AG and FA have no role in approving JEs.\"\r\n },\r\n {\r\n  \"id\": 5048,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding closure of heads of account:\\n1. '7810-Inter-State Settlement' and '7999-Appropriation to the Contingency Fund' are closed to Government Account annually.\\n2. Balances under debt, deposit, suspense and remittance heads are individually closed to 'Balance'.\\n3. Balances under '8680-Miscellaneous Government Accounts' are closed annually to 'Balance'.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 5.11.1(b)<\/b>: 7810 and 7999 <i>'are not in the nature of debt, deposit, suspense or remittance heads and will be closed to 'Government Account', annually'<\/i> \u2014 statement 1 is correct. <i>'the balances under debt, deposit, suspense and remittance heads are to be individually closed to 'Balance''<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'the balances under the head '8680-Miscellaneous Govt. Accounts' will be closed annually to Govt. Account'<\/i>. It is a Public Account head but not closed to Balance.\"\r\n },\r\n {\r\n  \"id\": 5049,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"How are the balances under '8675-Deposits with Reserve Bank' held in the books of the CGA dealt with?\",\r\n  \"options\": [\r\n   \"closed to Government Account annually\",\r\n   \"transferred to '8999-Cash Balance' every month\",\r\n   \"carried forward as a balance to the next year\",\r\n   \"transferred to '8680-Miscellaneous Government Accounts'\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: transferred to '8999-Cash Balance' every month<\/b><br><br><b>Para 5.11.1(b)<\/b>: <i>'balances under '8675- Deposits with Reserve Bank' 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.'<\/i><br><br>The distinction depends on whose books hold the balance: annual closure to Government Account applies at the Principal Accounts Office, monthly transfer to Cash Balance at the CGA. Head 8680 is itself closed annually to Government Account, and 8675 is excluded from the ledger of DDSR balances (<b>Para 5.11.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 5050,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"For which period is the Ledger of DDSR heads closing to balance first prepared by the PAO in a financial year?\",\r\n  \"options\": [\r\n   \"April to September\",\r\n   \"April to June\",\r\n   \"April to December\",\r\n   \"the full year April to March\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: April to September<\/b><br><br><b>Para 5.11.2<\/b>: the Ledger for DDSR heads closing to balance (Sectors E, F, I, J, K and L) <i>'may be prepared half-yearly for the first six months of April to September, after the accounts of September are closed'<\/i>. Thereafter it is prepared quarterly for October\u2013December and for January\u2013March including March Supplementary.<br><br>It excludes Major Heads 8675 and 8680 and Sector M. The PAO prepares it up to sub\/detailed\/object heads and sends it to the Principal Accounts Office by 15th October, 15th January and 15th May respectively.\"\r\n },\r\n {\r\n  \"id\": 5051,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"By what date must the PAO send the Ledger of DDSR balances for April to September to the Principal Accounts Office?\",\r\n  \"options\": [\r\n   \"31st October\",\r\n   \"20th October\",\r\n   \"25th October\",\r\n   \"15th October\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 15th October<\/b><br><br><b>Para 5.11.2<\/b>: the ledger is prepared on the figures of the first six months and then for the two quarters, and <i>'sent to the Principal Accounts Office by the15th October, 15th January and 15th May of each year, respectively'<\/i>. For April\u2013September, the date is 15th October.<br><br>The 20th is the date for the Principal Accounts Office to submit the consolidated ledger to the HoAO, and the 25th is when the periodical statement with the HoAO's comments goes to the Finance Accounts Section of CGA (<b>Para 5.11.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 5052,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Match List-I (Ledger stage for October\u2013December) with List-II (Due date):\\nList-I\\nA. PAO sends its ledger to the Principal Accounts Office\\nB. Principal Accounts Office submits the consolidated ledger to the HoAO for review\\nC. Periodical Statement with HoAO's comments sent to the Finance Accounts Section of CGA\\nD. PAO sends its ledger for January\u2013March to the Principal Accounts Office\\nList-II\\n1. 15th January\\n2. 20th January\\n3. 25th January\\n4. 15th May\",\r\n  \"options\": [\r\n   \"A-1, B-3, C-2, D-4\",\r\n   \"A-2, B-1, C-3, D-4\",\r\n   \"A-1, B-2, C-3, D-4\",\r\n   \"A-1, B-2, C-4, D-3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: A-1, B-2, C-3, D-4<\/b><br><br><b>Para 5.11.2<\/b>: the PAO sends the ledger to the Principal Accounts Office by <i>'15th October, 15th January and 15th May'<\/i> \u2014 so 15th January for October\u2013December (A-1) and 15th May for January\u2013March (D-4).<br><br><b>Para 5.11.3<\/b>: the Principal Accounts Office submits the consolidated ledger to the HoAO <i>'for review by the 20th October, 20th January and 20th May'<\/i> (B-2). A copy of the Periodical Statement with the HoAO's comments goes to the Finance Accounts Section of CGA <i>'by 25th October, 25th January and 25th May'<\/i> (C-3).\"\r\n },\r\n {\r\n  \"id\": 5053,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding the Ledger of DDSR balances:\\n1. The Ledger includes Major Head 8675-Deposits with Reserve Bank.\\n2. Balances under Public Sector Bank Suspense maintained by PAOs are not required to be included in it.\\n3. The HoAO's comments specifically cover action initiated for liquidating outstanding balances and settling adverse balances.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 5.11.3<\/b>: <i>'Balances under Public Sector Bank Suspense head maintained by PAOs is not required to be included in the 'Ledger''<\/i>, since its clearance is carried out at Principal Accounts Office level \u2014 statement 2 is correct. The HoAO's comments are specifically on <i>'the action initiated for liquidating the outstanding balances and settling adverse balances'<\/i> \u2014 statement 3 is correct.<br><br>Statement 1 is wrong. <b>Para 5.11.2<\/b> expressly excludes Major Heads 8675 and 8680 and Sector M from the Ledger. The ledger figures are checked against the SCT, including all JEs.\"\r\n },\r\n {\r\n  \"id\": 5054,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding 'Government Account' and 'Summary of Balances':\\n1. Heads of account under Sectors A, B, C, D, G and H are closed to Government Account at the end of the year.\\n2. Major Heads 8675 and 8680 are also closed to Government Account.\\n3. The 'Summary of Balances' statement is prepared by each PAO.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 5.12.1<\/b>: after closure of accounts, progressive figures under <i>'the heads of account under sectors A, B, C, D, G & H in the Consolidated Fund'<\/i> and under Major Heads 8675 and 8680 are closed to Government Account and not carried forward. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. <b>Para 5.13.1<\/b>: the Summary of Balances <i>'is to be prepared by Pr.Accounts Office'<\/i>, showing sector-wise balances. It carries the closing balance under Government Account and the DDSR balances, and its debit and credit totals must be equal.\"\r\n },\r\n {\r\n  \"id\": 5055,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"In which statement of the Union Finance Accounts are the sector-wise balances for the consolidated transactions of the Government of India shown?\",\r\n  \"options\": [\r\n   \"Statement No. 5\",\r\n   \"Statement No. 12\",\r\n   \"Statement No. 1\",\r\n   \"Statement No. 17\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Statement No. 5<\/b><br><br><b>Para 5.13.2<\/b>: <i>'The statement for the consolidated transactions of Government of India as a whole, is shown through sector wise balances by the office of CGA, through Statement Number- 5 of the Finance Accounts.'<\/i><br><br>Material for it comes from the Summary of Balances prepared by each Principal Accounts Office (<b>Para 5.14.1<\/b>). Statement No. 12 carries progressive capital figures, which are corrected on 'proforma' basis where capital misclassifications do not affect other governments (<b>Para 5.6.3<\/b>). The Finance Accounts contain seventeen statements in all.\"\r\n },\r\n {\r\n  \"id\": 5056,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Whose approval is required for incorporating a 'Proforma Correction' to balances of earlier years, where Rule 38 of the Government Accounting Rules is not attracted?\",\r\n  \"options\": [\r\n   \"the Controller General of Accounts\",\r\n   \"the Comptroller and Auditor General\",\r\n   \"the Head of Accounting Organisation\",\r\n   \"the Budget Division\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Controller General of Accounts<\/b><br><br><b>Para 5.15.1<\/b>: such corrections are carried out by affording contra effect to 'Government Account'. <i>'Approval of the CGA is required to be obtained in each case for the incorporation of any such 'Proforma Correction''<\/i>, with full background and justification.<br><br>This covers cases involving a head closing to balance versus one closing to Government Account, or correction of a balance purely as an accounting device. The C&AG advises on changes of classification (<b>Para 5.15.2(i)<\/b>), but approval of the individual correction is the CGA's. The HoAO's approval alone is not enough.\"\r\n },\r\n {\r\n  \"id\": 5057,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"'Proforma Correction' is required in all of the following situations EXCEPT:\",\r\n  \"options\": [\r\n   \"correcting a current-year misclassification between revenue heads\",\r\n   \"retrospective conversion of an earlier grant into a loan\",\r\n   \"conversion of a Departmental Undertaking into a Company\",\r\n   \"consolidation of State loans on Finance Commission recommendations\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: correcting a current-year misclassification between revenue heads<\/b><br><br><b>Para 5.15.2<\/b> lists situations needing proforma correction, including change of classification, e.g. <i>'Loans consolidated on the recommendations of the various Finance Commissions'<\/i>; aided institutions and departmental undertakings, including where a Departmental Undertaking is converted into a Company; and conversion of grants into loans and vice versa.<br><br>A current-year misclassification between revenue heads is corrected by an ordinary transfer entry before the accounts are closed (<b>Para 5.6.3<\/b>). Proforma correction is for Government decisions affecting balances of earlier years, not routine current-year errors.\"\r\n },\r\n {\r\n  \"id\": 5058,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"A grant-in-aid given to a UT Government in an earlier year is converted retrospectively into a loan. How is this reflected in the accounts?\",\r\n  \"options\": [\r\n   \"proforma increase in loan balance, contra credit to Govt Account\",\r\n   \"by booking a fresh loan in the current year's monthly accounts\",\r\n   \"by minus debit to the grant head in the current year\",\r\n   \"through the SCT of the year of conversion\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: proforma increase in loan balance, contra credit to Govt Account<\/b><br><br><b>Para 5.15.2(iv)<\/b>: where earlier grants are converted to loan, <i>'the progressive figure under the respective loan head (see Para 10.9.7 also) will be increased through \\\"Proforma Correction\\\" after affording contra credit for a corresponding amount under \\\"Government Account\\\"'<\/i>.<br><br>This is not passed through the monthly accounts or the SCT of the year of decision (<b>Para 5.15.3<\/b>). It is reflected in the ledger of balances, the Government Account and the Finance Accounts material, with a note of repayment terms in the loan register. Reverse conversion reduces the loan balance with contra debit to Government Account.\"\r\n },\r\n {\r\n  \"id\": 5059,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Consider the following statements regarding Prior Period Adjustments arising from proforma corrections:\\n1. They are not passed through the regular monthly accounts and are not shown in the SCT.\\n2. The opening balances are corrected with a foot note.\\n3. A full account is submitted as 'Prior Period Adjustment Account' with the material for Finance Accounts, in terms of IGAS 4.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 5.15.3<\/b>: such adjustments <i>'will not be passed through the regular monthly accounts, and they will not be shown in the SCT'<\/i> \u2014 statement 1 is correct. <i>'a full account of such adjustments in an account named \\\"Prior Period Adjustment Account\\\" will be submitted with the material for the Union Government Finance Accounts, in terms of IGAS 4'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong: <i>'Even the opening balances in such cases will not be corrected with a foot note.'<\/i> The effect is shown on a separate line under the opening balance of the minor head.\"\r\n },\r\n {\r\n  \"id\": 5060,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Who may raise or lower the balances under the minor heads 'Advances for purchase of other conveyances' and 'Other advances', and with whose approval?\",\r\n  \"options\": [\r\n   \"the Principal Accounts Office, with the CGA's approval\",\r\n   \"the PAO, with the HoAO's approval\",\r\n   \"the HoAO, with the C&AG's approval\",\r\n   \"the Budget Division, with the CGA's approval\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Principal Accounts Office, with the CGA's approval<\/b><br><br><b>Para 5.15.2(v)<\/b>: Paras 10.8.5 and 10.8.6 envisage raising or lowering balances under these two minor heads <i>'by the Principal Accounts Offices, wherever necessary, with the approval of the CGA'<\/i>.<br><br>To give effect to this, they make a proforma correction in the closing balances in their ledger of balances, reflect the contra effect in their Government Account, and include it in the Finance Accounts material. This is consistent with <b>Para 5.15.1<\/b>, which requires CGA approval in each case of proforma correction.\"\r\n },\r\n {\r\n  \"id\": 5061,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"On whose advice does Government decide, in consultation with the Budget Division and the CGA, on a change in classification requiring transfer of earlier years' balances?\",\r\n  \"options\": [\r\n   \"the Head of Accounting Organisation\",\r\n   \"the Finance Commission\",\r\n   \"the Comptroller and Auditor General\",\r\n   \"the Public Accounts Committee\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Comptroller and Auditor General<\/b><br><br><b>Para 5.15.2(i)<\/b>: <i>'Decision may be taken by Government in consultation with the Budget Division,DEA,Ministry of Finance and CGA on the advice of the C. & A.G.'<\/i> for change in classification of any transaction of a head closing to Government Account, or transfer of balances between loan or debt heads.<br><br>The aggregate effect of earlier years' bookings is then transferred to the new head by proforma correction. An example is consolidation of State loans on the recommendations of Finance Commissions under MH 7601 \u2014 the Finance Commission recommends consolidation, but the classification change rests on the C&AG's advice.\"\r\n },\r\n {\r\n  \"id\": 5062,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"In which CAM form are Transfer Entries prepared?\",\r\n  \"options\": [\r\n   \"CAM-34\",\r\n   \"CAM-35\",\r\n   \"CAM-33\",\r\n   \"CAM-40\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: CAM-34<\/b><br><br><b>Para 5.6.1<\/b>: <i>'Transfer Entries are the entries relating to the transfer of an item from one head of account to another, wherever necessary and are prepared in Form CAM 34.'<\/i> Only one major head may be on one side of a transfer entry, and the grounds for correction must be clearly stated.<br><br>Summary details of TEs are kept in CAM-35 and CAM-36 formats (<b>Para 5.6.6<\/b>). CAM-33 is the account of the PAO in which vouchers are posted (<b>Para 5.2.1<\/b>). CAM-40 is used for the Ledger of DDSR balances (<b>Para 5.11.2<\/b>). Journal Entries use the same form as transfer entries.\"\r\n },\r\n {\r\n  \"id\": 5063,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"In which CAM formats are the summary details of Transfer Entries maintained?\",\r\n  \"options\": [\r\n   \"CAM-42 and CAM-43\",\r\n   \"CAM-34 and CAM-35\",\r\n   \"CAM-40 and CAM-41\",\r\n   \"CAM-35 and CAM-36\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: CAM-35 and CAM-36<\/b><br><br><b>Para 5.6.6<\/b>: <i>'Summary details of TEs should be maintained in CAM-35 and CAM -36 formats.'<\/i> Details of transfer entries and their accounting effect can also be viewed from PFMS compilation reports.<br><br>CAM-34 is the form in which each transfer entry is prepared (<b>Para 5.6.1<\/b>). CAM-40 and CAM-41 relate to the ledger of balances, and CAM-42 and CAM-43 to 'Government Account' and 'Summary of Balances' (<b>Paras 5.11\u20135.13<\/b>). The HoAO reviews key transfer entries monthly at senior level (<b>Para 5.6.8<\/b>).\"\r\n },\r\n {\r\n  \"id\": 5064,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"In which CAM form is the account of the PAO in which vouchers are posted after digital signature of the final authorised signatory?\",\r\n  \"options\": [\r\n   \"CAM-17\",\r\n   \"CAM-34\",\r\n   \"CAM-37\",\r\n   \"CAM-33\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: CAM-33<\/b><br><br><b>Para 5.2.1<\/b>: <i>'The vouchers are posted in the account of PAO (CAM 33) after digital signature of the final authorized signatory in case of e-payment, or at the time of cheque issue in the system.'<\/i> <b>Para 4.4.2<\/b> similarly posts IGA payment sanctions in CAM 33 on final digital signing.<br><br>CAM-34 is the Transfer Entry form. The classified abstract generated from the system conforms to CAM Forms 37 to 39 (<b>Para 5.7.7<\/b>). CAM-17 is the register of receipt scrolls. For CDDOs in PFMS, vouchers also post to CAM 33 on digital signing (<b>Para 3.4.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 5065,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"Match List-I (Accounting record) with List-II (CAM form):\\nList-I\\nA. Account of the PAO in which vouchers are posted\\nB. 'Government Account'\\nC. 'Summary of Balances'\\nD. Transfer entries\\nList-II\\n1. CAM-43\\n2. CAM-42\\n3. CAM-34\\n4. CAM-33\",\r\n  \"options\": [\r\n   \"A-4, B-2, C-1, D-3\",\r\n   \"A-2, B-4, C-1, D-3\",\r\n   \"A-4, B-1, C-2, D-3\",\r\n   \"A-3, B-2, C-1, D-4\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-2, C-1, D-3<\/b><br><br><b>Para 5.2.1<\/b>: vouchers are posted in the <i>'account of PAO (CAM 33)'<\/i> after digital signature (A-4). The closing balance under \\\"Government Account\\\" is carried in the CAM-42 format, and the ledger of balances is kept alongside it (B-2).<br><br><b>Para 5.13.1<\/b>: <i>'The statement of \\\"Summary of Balances\\\" (CAM 43 format) is to be prepared by'<\/i> the Principal Accounts Office (C-1). Transfer entries correcting or adjusting accounts <i>'are prepared in Form CAM 34'<\/i> (D-3). Summary details of TEs are kept in CAM-35 and CAM-36 (<b>Para 5.6.6<\/b>).\"\r\n },\r\n {\r\n  \"id\": 5066,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"In which CAM form are receipt scrolls posted, whose grand total is tallied with the grand total of credits at the end of each month?\",\r\n  \"options\": [\r\n   \"CAM-17A\",\r\n   \"CAM-17\",\r\n   \"CAM-22\",\r\n   \"CAM-65\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: CAM-17<\/b><br><br><b>Para 5.5.3<\/b>: <i>'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.'<\/i> Missing challans are also noted in CAM 17 for obtaining from the bank and for exhibiting under 'Receipts Awaiting Transfer'.<br><br>CAM-17A is the Register of Reserve Bank Deposits-Part II (<b>Para 4.4.4<\/b>). CAM-22 is the CDDO's receipts reconciliation statement. CAM-65 is the register of advices to RBI, CAS. <b>Para 5.8.1(ii)(b)<\/b> draws bank suspense postings from the total in CAM-17.\"\r\n },\r\n {\r\n  \"id\": 5067,\r\n  \"chapter\": \"Ch 5: COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES\",\r\n  \"question\": \"What does Form CAM-43 relate to?\",\r\n  \"options\": [\r\n   \"Ledger of balances\",\r\n   \"Government Account\",\r\n   \"Summary of Balances\",\r\n   \"Transfer Entry\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Summary of Balances<\/b><br><br><b>Para 5.13.1<\/b>: <i>'The statement of \\\"Summary of Balances\\\" (CAM 43 format) is to be prepared by Pr.Accounts Office'<\/i>, comprising sector-wise balances; its debit and credit totals must be equal. It receives the closing balance under 'Government Account' and the balances under DDSR heads that close to balance.<br><br>'Government Account' is prepared in CAM-42 format (<b>Para 5.12.1<\/b>), the ledger of balances in CAM-41, and Transfer Entries in CAM-34 (<b>Para 5.6.1<\/b>). The consolidated sector-wise balances for the Government of India appear in Statement No. 5 of the Finance Accounts.\"\r\n },\r\n {\r\n  \"id\": 6001,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following categories of employees borne on the old pension scheme:\\n1. Regular employees of a Ministry on deputation from other Central (Civil) Ministries\\n2. Regular employees on Foreign Service with Public Sector Undertakings\\n3. Officers of a State Government on deputation to the Ministry\\nFor which of the above does the accounting organisation of the Ministry maintain Provident Fund accounts?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 6.1.1<\/b>: the Ministry's accounting organisation maintains PF accounts of <i>'All regular employees of Ministries\/Departments including those on deputation from other Central (Civil) Ministries\/Departments'<\/i> and <i>'All regular employees on Foreign Service with Public Sector Undertakings, Corporations etc'<\/i>, besides its employees on deputation with Railways, Defence, Posts and States. Items 1 and 2 are covered.<br><br>Item 3 is not. <b>Para 6.1.2<\/b>: GPF accounts of officers of State Governments are maintained by the AG\/PAO of the respective Government. The Ministry's PAO only passes on their credits monthly (<b>Para 6.7.8<\/b>).\"\r\n },\r\n {\r\n  \"id\": 6002,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Which office maintains, centrally, the GPF accounts of All India Service officers borne on the Union Territory cadre?\",\r\n  \"options\": [\r\n   \"the Accountant General, Delhi\",\r\n   \"the Principal Accounts Office, Ministry of Home Affairs\",\r\n   \"PAO VI, Delhi Administration, Tis Hazari\",\r\n   \"the PAO of the Ministry where the officer is posted\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: PAO VI, Delhi Administration, Tis Hazari<\/b><br><br><b>Para 6.1.2<\/b>: <i>'The PAO, Delhi Administration, No.VI, Tis Hazari, shall maintain the G.P.F. accounts of All India Service Officers borne on Union Territory cadre centrally'<\/i>. Credits and debits are passed on to PAO VI, Delhi Administration through cheque, supported by schedules and vouchers.<br><br>For AIS officers borne on State cadres, and for officers of State Governments, Railways, Defence and Posts, GPF accounts are maintained by the AGs\/PAOs of the respective Governments or Departments. The PAO of the Ministry of posting only passes on credits and debits.\"\r\n },\r\n {\r\n  \"id\": 6003,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding GPF accounts:\\n1. GPF accounts of employees covered by the Merged DDO scheme are maintained by the concerned Heads of Offices.\\n2. The PAO maintains a DDO-wise broadsheet for such employees and reconciles it with the accounts figures.\\n3. In case of any discrepancy between the GPF ledgers on PFMS and the manual records, the PFMS ledgers prevail.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 6.1.3<\/b>: <i>'GPF Accounts of employees covered by the Merged DDO scheme will continue to be maintained by the concerned Head of Offices.'<\/i> The PAOs <i>'shall however, maintain\/monitor their DDO wise broadsheet and effect reconciliation between the broadsheet and accounts figures'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 reverses the rule. The Note says that <i>'in case of any discrepancy between GPF ledgers maintained on PFMS and the manual records, the latter will prevail'<\/i>. Accordingly, manual ledger folios are not discontinued even where electronic ledgers exist (<b>Para 6.7.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 6004,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding GPF nominations:\\n1. A nomination filed with the Accounts Office serves the same purpose as a will of the subscriber.\\n2. When the subscriber's account is transferred to another circle, a copy of the nomination is sent and the original retained.\\n3. A written acknowledgement of the nomination is sent to the subscriber through his office.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 6.2.1<\/b>: a nomination <i>'serves the same purpose as a will of the subscriber'<\/i> and must be carefully preserved \u2014 statement 1 is correct. <b>Para 6.2.2<\/b>: after acceptance and updating of records, <i>'A written acknowledgement of nomination should then be sent to subscriber through his office.'<\/i> Statement 3 is correct.<br><br>Statement 2 is wrong. <b>Para 6.2.1<\/b>: whenever the account is transferred to another circle, <i>'the nomination in original will be transferred to the other Pay and Accounts Officer'<\/i>. The PAO must ensure a nomination is furnished as soon as the subscriber starts subscribing.\"\r\n },\r\n {\r\n  \"id\": 6005,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Physical verification of GPF nominations must be conducted at least once in how many years?\",\r\n  \"options\": [\r\n   \"1 year\",\r\n   \"3 years\",\r\n   \"5 years\",\r\n   \"2 years\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 3 years<\/b><br><br><b>Para 6.2.3<\/b>: nominations are filed in a General File of Nominations in the personal custody of the officer-in-charge of the Fund. <i>'At least once in 3 years, a physical verification of the nominations shall be conducted'<\/i>, and a record of the verification, attested by the officer in charge, is kept in the General Index Register.<br><br>Whenever a revised nomination is received, the previous one is cancelled. After final payment, the nomination is marked with the PAO's initials and moved to a separate guard file (<b>Para 6.2.4<\/b>). The other periodicities are not prescribed.\"\r\n },\r\n {\r\n  \"id\": 6006,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding custody of GPF nominations:\\n1. Nominations are filed in a General File of Nominations kept in the personal custody of the officer-in-charge of the Fund.\\n2. On receipt of a revised nomination, the previous nomination is cancelled.\\n3. After final payment, the nomination is retained in the General File of Nominations with a note of the payment.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 6.2.3<\/b>: <i>'The nomination shall be filed in a General File of Nominations and kept in the personal custody of the officer-in-charge of the Fund.'<\/i> <i>'Whenever a revised nomination is received from a subscriber, the previous nomination shall be cancelled.'<\/i> Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. <b>Para 6.2.4<\/b>: after final payment, a record is made on the nomination with the PAO's initials, and such nominations <i>'shall be removed from the General File of Nominations and placed in a separate guard file, in the chronological order of payment'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 6007,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"The emoluments as on which date are taken for calculating GPF subscription under the rules of the Fund?\",\r\n  \"options\": [\r\n   \"the date of joining the Fund\",\r\n   \"1st April of the current year\",\r\n   \"31st March of the preceding year\",\r\n   \"31st December of the preceding year\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 31st March of the preceding year<\/b><br><br><b>Para 6.3.1<\/b>: the subscription must be within the minimum and maximum limits and the annual threshold limit, and <i>'The emoluments as on 31st March of the preceding year shall be taken for the calculation of subscription under the rules of the Fund.'<\/i><br><br>Consistently, <b>Note 2 below Para 6.8.4<\/b> requires that every year the April deduction be checked with reference to the rate of pay drawn by each subscriber on the preceding 31st March. Similar checks apply to first-time deductions during the year.\"\r\n },\r\n {\r\n  \"id\": 6008,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Before admitting a claim for a temporary advance from the GPF, the PAO checks that all of the following hold EXCEPT:\",\r\n  \"options\": [\r\n   \"the advance is sanctioned by the competent authority\",\r\n   \"the amount is covered by the subscriber's balance\",\r\n   \"past recovery of principal is being made regularly\",\r\n   \"the advance has been recommended by the FA\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the advance has been recommended by the FA<\/b><br><br><b>Para 6.4.1<\/b> requires the PAO to check: (i) <i>'That the advance has been sanctioned by the competent authority'<\/i>; (ii) that the amount is covered by the balance at the subscriber's credit; (iii) that the conditions under the rules are fulfilled; and (iv) <i>'That past recovery on account of principal is being made regularly'<\/i>.<br><br>Recommendation of the FA is not a condition for GPF advances; sanction by the competent authority suffices. The PAO cannot disallow a sanctioned advance, but pursues objections with the sanctioning authority where the sanction does not conform to the rules (<b>Para 6.4.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 6009,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding GPF advances paid by Cheque Drawing DDOs:\\n1. CDDOs may pay advances from the Provident Fund after sanction of the competent authority, with a copy of the sanction endorsed to the PAO.\\n2. The CDDO sends a quarterly statement of amounts paid, with particulars of sanctions and subscribers' account numbers, to the PAO.\\n3. Debits to be adjusted by PAOs of other Departments\/Governments are passed on to them immediately.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 6.4.2<\/b>: CDDOs <i>'are also authorised to make payment of advances out of Provident Fund after sanction of the competent authority'<\/i>, with a copy of the sanction endorsed to the PAO \u2014 statement 1 is correct. <i>'The debits that are to be adjusted by PAOs of other Departments\/Governments shall be passed on to them immediately.'<\/i> Statement 3 is correct.<br><br>Statement 2 is wrong. The CDDO forwards the statement of amounts paid, with sanction particulars, names and account numbers, <i>'to the PAO every month'<\/i>. In the electronic system, data flows directly to the PAO and is posted to the ledger card.\"\r\n },\r\n {\r\n  \"id\": 6010,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"An IAS officer borne on a State cadre, on deputation to a Central Ministry, draws a GPF advance sanctioned by the competent authority in the Central Government. Under which head does the PAO classify the payment?\",\r\n  \"options\": [\r\n   \"8797-Exchange Account\",\r\n   \"8009-GPF of the Ministry's own subscribers\",\r\n   \"8658-PAO Suspense, with debit raised against the AG\",\r\n   \"8658-Uncredited items, pending AG's approval\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 8658-PAO Suspense, with debit raised against the AG<\/b><br><br><b>Note (A) below Para 6.4.2<\/b>: for AIS officers on deputation to the Central Government, the PAO makes payment of GPF advance or part final withdrawal on the Central Government's sanction. <i>'He will classify the payment under the Major Head 8658-PAO Suspense and promptly raise debit against the AG concerned for getting the reimbursement.'<\/i><br><br>The officer's GPF account is kept by the AG (<b>Para 6.1.2<\/b>), so the payment cannot be debited to the Ministry's 8009 head. Head 8797 is used for online transfer of balances between PAOs (<b>Para 6.6.3<\/b>). AIS officers retiring on central deputation may also opt for final GPF payment through the PAO.\"\r\n },\r\n {\r\n  \"id\": 6011,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"For an AIS officer on deputation to an autonomous body under the Central Government, who pays a GPF advance sanctioned by the controlling Ministry?\",\r\n  \"options\": [\r\n   \"the autonomous body, claiming reimbursement from the State AG\",\r\n   \"the PAO of the controlling Ministry\",\r\n   \"the State AG directly to the subscriber\",\r\n   \"the PAO, through 8658-PAO Suspense\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the autonomous body, claiming reimbursement from the State AG<\/b><br><br><b>Note (B) below Para 6.4.2<\/b>: <i>'the PAO will not be involved in case of AIS Officers on deputation to autonomous bodies or public sector undertakings under the Central Government.'<\/i> The autonomous body\/PSU pays the advance or withdrawal sanctioned by the controlling Ministry <i>'and then claim the reimbursement directly from the State AG concerned'<\/i>.<br><br>The 8658-PAO Suspense route under <b>Note (A)<\/b> applies only to AIS officers on deputation to the Central Government itself. The State AG maintains the account but does not make the payment directly.\"\r\n },\r\n {\r\n  \"id\": 6012,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding GPF of State Government officials on deputation to the Central Government:\\n1. Only the concerned State Government can grant advances or withdrawals, unless it has delegated such powers to the Central Government Department.\\n2. The Central Government Department should ascertain in writing from the State Government whether such delegation has been made.\\n3. Where powers are delegated, advances are granted under the GPF (Central Services) Rules.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Note (C) below Para 6.4.2<\/b>: <i>'only the concerned State Government or autonomous body can grant advances or withdrawals'<\/i>, except where it has delegated powers to the Central Department, in which case the PAO pays and claims reimbursement \u2014 statement 1 is correct. The Central Department <i>'should ascertain in writing'<\/i> whether such delegation exists \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. Even with delegation, <i>'the provident fund rules of the concerned State Government\/ autonomous body should be followed'<\/i> for granting advances and withdrawals.\"\r\n },\r\n {\r\n  \"id\": 6013,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"From which pay does the recovery of instalments towards a GPF advance start?\",\r\n  \"options\": [\r\n   \"the pay of the month in which it is drawn\",\r\n   \"the pay of the month following the month of drawal\",\r\n   \"the pay of the second month after drawal\",\r\n   \"the pay after completion of three months\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the pay of the month following the month of drawal<\/b><br><br><b>Para 6.4.3<\/b>: <i>'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.'<\/i> For an advance drawn in August, recovery begins from September's pay.<br><br>The PAO also checks, before admitting a fresh advance, that past recovery of principal is being made regularly (<b>Para 6.4.1(iv)<\/b>). The rule for long-term advances to Government servants is similar in spirit: recovery commences with the first issue of pay after the advance is drawn (<b>Para 2.16.18(ii)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 6014,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding a GPF advance which does not conform to the rules:\\n1. The PAO is not empowered to disallow an advance sanctioned by the competent authority.\\n2. If the advance is disallowed after drawal, the subscriber repays the remaining balance in the same instalments as fixed earlier.\\n3. If the subscriber defaults, the PAO orders recovery through deduction from his emoluments.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 6.4.4<\/b>: <i>'The Pay and Accounts Officers are not empowered to disallow an advance sanctioned by the competent authority.'<\/i> Objections are pursued with the sanctioning authority for a revised sanction \u2014 statement 1 is correct. On default, <i>'the Pay and Accounts Officer shall order recovery through deduction from the emoluments'<\/i> under Rule 13(5) \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. If a drawn advance is subsequently disallowed before repayment is complete, <i>'the subscriber shall immediately repay the remaining balance to the Fund'<\/i>, not in the earlier instalments.\"\r\n },\r\n {\r\n  \"id\": 6015,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding withdrawals from the GPF:\\n1. Withdrawals may be paid by Cheque Drawing DDOs once sanctioned by the competent authority.\\n2. Payments against withdrawal sanctions are made only after pre-check of the bill by the PAO.\\n3. Final withdrawal of the entire fund balance is authorised and paid only after pre-check by the PAO.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 6.5.2<\/b>: <i>'Payments against all such sanctions will be made only after pre-check of the bill by the PAO.'<\/i> Statement 2 is correct. <b>Para 6.5.3<\/b>: <i>'Final withdrawal of the entire fund balance in the account shall also be authorized and paid only after pre- check by the PAO.'<\/i> Statement 3 is correct.<br><br>Statement 1 is wrong. Withdrawals always require PAO pre-check; CDDOs may pay only advances (<b>Para 6.4.2<\/b>). <b>Para 3.1.5(d)<\/b> permits CDDOs to pay advances, but not withdrawals, from provident funds. Final payment cases are watched through the Register of Final Payment Cases.\"\r\n },\r\n {\r\n  \"id\": 6016,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"A GPF advance is sanctioned under Rule 34(3) after the subscriber's application for final payment has been forwarded to the PAO. How is it paid?\",\r\n  \"options\": [\r\n   \"by the Head of Office, from the subscriber's pay\",\r\n   \"by the CDDO, on the competent authority's sanction\",\r\n   \"by the PAO without pre-check, being within the balance\",\r\n   \"after PAO pre-check, with adjustment from the final payment bill\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: after PAO pre-check, with adjustment from the final payment bill<\/b><br><br><b>Para 6.5.4<\/b>: where advances are sanctioned under Rule 34(3) of the GPF (CS) Rules after forwarding of the final payment application, <i>'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'<\/i>.<br><br>CDDOs are expressly barred from such payments (<b>Note 3 below Para 3.1.8<\/b>). Pre-check cannot be dispensed with merely because the balance covers the amount. The adjustment ensures that the final payment is reduced by the advance already paid, avoiding overpayment.\"\r\n },\r\n {\r\n  \"id\": 6017,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"By what means is a manual transfer of a subscriber's GPF balance from one PAO to another settled?\",\r\n  \"options\": [\r\n   \"bank draft in favour of the new DDO\",\r\n   \"Category 'A' cheque in favour of the subscriber\",\r\n   \"transfer entry through 8658-PAO Suspense\",\r\n   \"Category 'C' cheque to the new PAO, minus-crediting 8009\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Category 'C' cheque to the new PAO, minus-crediting 8009<\/b><br><br><b>Para 6.6.1<\/b>: transfers done manually <i>'will be settled by issue of Category 'C' cheque \\\"Government Account-Not payable in cash\\\"'<\/i>, drawn in favour of the PAO under whose payment control the Government servant is transferred, by (\u2212) crediting Major Head 8009-State Provident Funds.<br><br>Category 'C' cheques are the prescribed instrument for inter-departmental claims (<b>Para 4.2.3.4<\/b>). Where both PAOs work in the online GPF module, balances move by system-generated transfer entries through 8797-Exchange Account instead (<b>Para 6.6.3<\/b>). No payment is made to the subscriber or DDO.\"\r\n },\r\n {\r\n  \"id\": 6018,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding transfer of GPF balances between PAOs:\\n1. The original ledger folio is sent to the new PAO along with the transfer.\\n2. The balance at the end of the relevant month should be equal to the cheque amount.\\n3. The transferring PAO remains responsible for tracing missing credits\/debits and passing them on to the new PAO.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 6.6.2<\/b>: the balance at the end of the relevant month <i>'should be equal to the cheque amount'<\/i> \u2014 statement 2 is correct. <b>Para 6.6.5<\/b>: the PAO transferring the balances <i>'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'<\/i> \u2014 statement 3 is correct.<br><br>Statement 1 is wrong. The transfer <i>'would not be accompanied by the original ledger folio\/ card'<\/i>; copies duly attested by the PAO are appended, with opening balance, monthly credits, advances and withdrawals.\"\r\n },\r\n {\r\n  \"id\": 6019,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Which head is used as the intermediary head when GPF balances are transferred between two PAOs working in the online GPF module of PFMS?\",\r\n  \"options\": [\r\n   \"8670-Cheques and Bills\",\r\n   \"8658-PAO Suspense\",\r\n   \"8797-Exchange Account\",\r\n   \"8675-Deposits with Reserve Bank\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 8797-Exchange Account<\/b><br><br><b>Para 6.6.3<\/b>: where both PAOs are enrolled in the online GPF module, balances are transferred by system-generated transfer entries instead of cheques, and <i>'Intermediary Head 8797 \u2013 Exchange Account\\\" will be used for this purpose'<\/i>.<br><br>The old PAO minus-credits 8009 and credits 8797; the new PAO minus-credits 8797 and credits 8009. Manual transfers, by contrast, are settled by a Category 'C' cheque (<b>Para 6.6.1<\/b>). 8658-PAO Suspense is used for GPF payments to AIS officers recoverable from AGs (<b>Para 6.4.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 6020,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding online transfer of GPF balances between PAOs:\\n1. The old PAO minus-credits 8009-State Provident Funds and credits 8797-Exchange Account.\\n2. The new PAO minus-credits 8797-Exchange Account and credits 8009-State Provident Funds.\\n3. The transfer is complete once the old PAO passes its entry, irrespective of acceptance by the new PAO.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 6.6.3<\/b>: the system proposes two transfer entries: in the old PAO, 8009 (\u2212) Credit and 8797 Credit; in the new PAO, 8797 (\u2212) Credit and 8009 Credit. Statements 1 and 2 are correct; the exchange head nets to nil across the two PAOs.<br><br>Statement 3 is wrong. <b>Para 6.6.4<\/b>: <i>'The process of transfer by old PAO will not be completed until accepted by the new PAO.'<\/i> Acceptance by the receiving PAO is what completes the online transfer.\"\r\n },\r\n {\r\n  \"id\": 6021,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding GPF ledger folios:\\n1. Till instructions are issued, the manual ledger folio is not discontinued even where electronic ledgers are available.\\n2. Whenever a new ledger folio is opened, the AAO attests all opening entries.\\n3. The ledgers are treated as confidential documents and kept in safe custody.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 6.7.1<\/b>: <i>'Till instructions in this regard are issued, the manual ledger folio will not be discontinued even where electronic ledgers are available.'<\/i> Whenever a new folio is opened, <i>'the AAO should attest all the opening entries'<\/i> \u2014 subscription, opening balance, advances outstanding and acceptance of nominations.<br><br><b>Para 6.7.3<\/b>: <i>'The ledgers should be treated as confidential documents'<\/i> and kept in safe custody. On closure, the date and reason are noted in the folio and the General Index Register under the AAO's dated initials.\"\r\n },\r\n {\r\n  \"id\": 6022,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"GPF ledger accounts are posted from all of the following sources EXCEPT:\",\r\n  \"options\": [\r\n   \"the annual statements of account issued to subscribers\",\r\n   \"challans for deposits made at banks by the subscriber\",\r\n   \"schedules supported by vouchers of withdrawals\",\r\n   \"PF schedules attached to pay bills paid by PAOs and CDDOs\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the annual statements of account issued to subscribers<\/b><br><br><b>Para 6.7.4<\/b> lists the sources of posting: PF schedules attached to pay bills paid by PAOs and CDDOs; <i>'Challans for cheque deposits made at the banks by the subscriber'<\/i>; schedules supported by vouchers of withdrawals; and other debits and credits in accounts, such as transfer adjustments and inward accounts.<br><br>The annual statement of account is an output of the ledger, prepared after closing the year (<b>Para 6.10.2<\/b>), not a source for posting. The PAO verifies that subscriptions in schedules agree with the bills and that totals match the classified abstract (<b>Para 6.7.5<\/b>).\"\r\n },\r\n {\r\n  \"id\": 6023,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"How are GPF subscriptions of State Government officers serving in a Central Ministry passed on to their Accountant General?\",\r\n  \"options\": [\r\n   \"by IGA advice through RBI, CAS, Nagpur\",\r\n   \"quarterly, by transfer entry through 8797\",\r\n   \"annually, along with the annual statement\",\r\n   \"monthly, by cheque sent by Registered Post with the original schedules\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: monthly, by cheque sent by Registered Post with the original schedules<\/b><br><br><b>Para 6.7.8<\/b>: credits relating to contribution and recovery of advances <i>'shall be remitted by the concerned departmentalized Pay and Accounts Officer on monthly basis to the respective AG'<\/i>, by issue of cheque in his favour sent by Registered Post along with the original GPF schedules. The PAO watches the acknowledgement.<br><br>The PAO also sends an annual statement of credits with cheque particulars and of debits of advances and withdrawals, but the remittance itself is monthly. Head 8797 is for online transfers between PFMS PAOs (<b>Para 6.6.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 6024,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding posting of GPF schedules:\\n1. After posting credits in the ledger, the letter 'P' is marked against the amount in the schedule.\\n2. In the non-electronic system, an item that cannot be posted for want of correct account number is encircled and marked 'M'.\\n3. Such unposted items are credited immediately to 'Provident Fund Suspense'.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 6.8.3<\/b>: <i>'After posting the credits in the ledger, the letter 'P' shall be marked against the amount in the schedule'<\/i> \u2014 statement 1 is correct. <b>Para 6.8.5<\/b>: an item that cannot be posted <i>'should be encircled and the word 'M' recorded against it'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. Such items are posted in the <i>'Explanation Sheet of Differences of the Broadsheet'<\/i> with sufficient particulars to enable later clearance. 'Provident Fund Suspense' is operated for clearing missing credits on collateral evidence or affidavit (<b>Para 6.12.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 6025,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding checks while posting GPF subscriptions:\\n1. Every year, the deduction for April is checked with reference to the rate of pay drawn on the preceding 31st March.\\n2. Subscription in subsequent months should be at the rate adopted in the first month, unless altered under the Fund rules.\\n3. The date of receipt need be noted in the ledger folio only for cash deposits exceeding \u20b910,000.\\nWhich of the statements given above is\/are NOT correct?\",\r\n  \"options\": [\r\n   \"3 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 3 only<\/b><br><br><b>Note 2 below Para 6.8.4<\/b>: <i>'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'<\/i> \u2014 statement 1 is correct. <b>Note 3<\/b>: subsequent subscriptions should be the same as the first month's rate unless altered under the rules \u2014 statement 2 is correct.<br><br>Statement 3 is not correct. <b>Note 4<\/b>: <i>'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.'<\/i> No monetary threshold applies.\"\r\n },\r\n {\r\n  \"id\": 6026,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"When an item cleared from the Explanation Sheet of Differences of a previous month is posted in the ledger folio, how is the month to which the credit pertains indicated?\",\r\n  \"options\": [\r\n   \"noted in pencil in the remarks column\",\r\n   \"noted in red ink against the concerned month\",\r\n   \"noted only in the broadsheet\",\r\n   \"not required to be noted\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: noted in red ink against the concerned month<\/b><br><br><b>Para 6.8.6<\/b>: items cleared from the Explanation Sheet of Differences of previous months are also posted, and <i>'In such cases, the month to which the credit pertains should invariably be noted in red ink against the concerned month.'<\/i><br><br>Where the account number and name do not tally, the Alphabetical Index Register is referred to for the correct account number. Noting the month matters because interest on GPF depends on when the credit relates to. <b>Para 6.8.4<\/b> separately requires the month to which a credit pertains to be noted in the ledger folio generally.\"\r\n },\r\n {\r\n  \"id\": 6027,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"By what date must the GPF broadsheet for the month of April be closed and submitted to the officer in charge?\",\r\n  \"options\": [\r\n   \"15th June\",\r\n   \"2nd May\",\r\n   \"7th May\",\r\n   \"2nd June\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2nd June<\/b><br><br><b>Para 6.9.2<\/b>: broadsheet transactions for a month <i>'should be closed on or before 2nd day of the second succeeding month following the month of transaction'<\/i>. The manual gives the example that <i>'the broadsheet for the month of April is required to be closed and submitted to the PAO by the 2nd June of that year'<\/i>.<br><br>2nd May is the first succeeding month. The 7th of the next month is the date for submitting the Register of Missing Credits\/Debits (<b>Para 6.11.1<\/b>). Where the online GPF module is implemented, the manual broadsheet must be in sync with system data.\"\r\n },\r\n {\r\n  \"id\": 6028,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding GPF broadsheets:\\n1. The total posted in ledger folios, as reflected in the broadsheet, should match the total of the schedules, excluding amounts kept unposted in the Explanation Sheet of Differences.\\n2. Where the electronic system is implemented, the broadsheet report is taken out and regularly reviewed and tallied by the PAO.\\n3. The broadsheet for a month is closed by the 7th of the following month.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 6.9.1<\/b>: the broadsheet total represents amounts posted in ledger folios, <i>'which should also match with the total of the schedules, excluding the amount kept as un-posted in the Explanation Sheet of Differences'<\/i> \u2014 statement 1 is correct. In the electronic system, <i>'the broadsheet report should be taken out and regularly reviewed and tallied by PAO'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 6.9.2<\/b>: closure is due on or before the 2nd day of the second succeeding month, e.g. April's broadsheet by 2nd June.\"\r\n },\r\n {\r\n  \"id\": 6029,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding annual closing of GPF accounts:\\n1. The PAO verifies interest calculations, manual or system-generated, on a sample basis.\\n2. The total interest is transferred to the Fund account in the March (Supplementary) accounts.\\n3. The balances carried forward to the next year's ledger folios are attested by the Dealing Hand.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 6.10.1<\/b>: the PAO calculates and allows interest under Rule 11 and <i>'will verify the interest calculation done manually or by system on a sample basis'<\/i> \u2014 statement 1 is correct. He makes accounting adjustments <i>'to transfer the total interest amount to Fund Account in the March (Supplementary) accounts'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'The AAO in charge should attest the balances so carried forward.'<\/i> Closing balances in broadsheets are reconciled with the annual accounts and verified with ledger folios before being carried forward.\"\r\n },\r\n {\r\n  \"id\": 6030,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"By what date every year must the subscriber's Annual Statement of GPF Accounts be issued?\",\r\n  \"options\": [\r\n   \"30th April\",\r\n   \"31st May\",\r\n   \"30th June\",\r\n   \"31st March\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 31st May<\/b><br><br><b>Para 6.10.2<\/b>: <i>'The subscriber's Annual Statement of Accounts should be prepared in Form CAM 49 and issued to the subscribers latest by the 31 st of May every year.'<\/i> The statements go to the Heads of Offices, who certify that all statements have been received and delivered to the subscribers.<br><br>Before issue, the statements are prepared from balances as on 31st March, including interest, after the March (Supplementary) accounts are closed (<b>Para 6.10.1<\/b>). 31st March is the closing date of the balances, not the issue date.\"\r\n },\r\n {\r\n  \"id\": 6031,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"If no discrepancy is pointed out by the subscriber within what period from the closing date of issue of the Annual Statement is the balance presumed to have been accepted?\",\r\n  \"options\": [\r\n   \"2 months\",\r\n   \"1 month\",\r\n   \"3 months\",\r\n   \"6 months\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 3 months<\/b><br><br><b>Para 6.10.2<\/b>: <i>'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.'<\/i><br><br>Where the subscriber does represent, with certificates of deductions, immediate action is taken to rectify the mistake, including locating the missing credit or debit (<b>Para 6.10.3<\/b>). Two months is the period for deemed acceptance of outstanding balance statements of long-term advances (<b>Para 2.16.18(i)(e)<\/b>) \u2014 a different rule.\"\r\n },\r\n {\r\n  \"id\": 6032,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding the annual review of Provident Fund accounts:\\n1. It is conducted after issue of annual statements, to check that no ledger account is omitted and no duplicate account is maintained.\\n2. At least one month's credit postings and all twelve months' debit postings are checked fully.\\n3. It is done by the staff maintaining the broadsheets, as they are most familiar with the accounts.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 6.10.4<\/b>: after the annual statements, a review is conducted <i>'mainly to check that opening of ledger accounts are not omitted in any case or to see that duplicate account is not maintained'<\/i> \u2014 statement 1 is correct. The re-check is done so <i>'that at least one month's credit postings and all the 12 months debit postings are checked fully'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. The review is done <i>'through the staff who are not related to the maintenance of broadsheets'<\/i> and may even be entrusted to the Internal Audit Unit, to preserve independence.\"\r\n },\r\n {\r\n  \"id\": 6033,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"In which months must all GPF ledger folios be reviewed by the AAO to locate missing credits and debits?\",\r\n  \"options\": [\r\n   \"June and December\",\r\n   \"September and March\",\r\n   \"April and October\",\r\n   \"March only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: September and March<\/b><br><br><b>Para 6.11.1<\/b>: <i>'all the ledger folios shall be reviewed twice a year in the months of September and March, by the AAO'<\/i>. Credits and debits not appearing in the folios are entered in the Register of Missing Credits\/Debits and an enquiry instituted to trace them.<br><br>Un-posted items in the broadsheets are also scrutinised for this purpose. The register itself is closed every month and submitted to the PAO by the 7th of the next month, with action taken on each item. The annual review under <b>Para 6.10.4<\/b> is a separate exercise done after issue of annual statements.\"\r\n },\r\n {\r\n  \"id\": 6034,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"By what date must the Register of Missing Credits\/Debits, closed every month, be submitted to the Pay and Accounts Officer?\",\r\n  \"options\": [\r\n   \"the 2nd of the second succeeding month\",\r\n   \"the 7th of the next month\",\r\n   \"the 15th of the next month\",\r\n   \"the 5th of the next month\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the 7th of the next month<\/b><br><br><b>Para 6.11.1<\/b>: <i>'The Register of Missing Credits\/Debits 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.'<\/i><br><br>The 2nd of the second succeeding month is the closing date for the GPF broadsheet (<b>Para 6.9.2<\/b>). The 5th is when PAOs submit monthly accounts to the Principal Accounts Office (<b>Para 5.9.1<\/b>). Keeping these dates distinct matters because the missing-credit register and the broadsheet are separate controls.\"\r\n },\r\n {\r\n  \"id\": 6035,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding tracing missing GPF credits and debits:\\n1. For subscribers whose credits are received from other Accounts Offices, reference is made to that office for particulars of the outward account.\\n2. In other cases, DDOs are requested to provide particulars of the bills through which subscriptions were recovered.\\n3. The half-yearly review of ledger folios for missing credits is conducted personally by the PAO.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 6.11.1<\/b>: to locate missing credits\/debits of subscribers whose credits come from other Accounts Offices, <i>'reference should be made to that office to obtain the particulars of the outward account'<\/i> \u2014 statement 1 is correct. <i>'In other cases, the DDOs should be requested to provide the particulars of the bills'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. The review of ledger folios in September and March is conducted <i>'by the AAO'<\/i>, who enters items in the Register of Missing Credits\/Debits and institutes enquiry. The PAO receives the monthly register.\"\r\n },\r\n {\r\n  \"id\": 6036,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding GPF under the Merged DDO scheme:\\n1. GPF accounts of Secretariat staff are maintained by merged DDOs, functioning under the control of CCAs\/CAs.\\n2. Final settlement or removal of missing credits is the responsibility of the PAO.\\n3. The PAO continues to maintain detailed ledgers and broadsheets for staff whose balances stand transferred to merged DDOs.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 6.12.1<\/b>: the responsibility for maintenance of GPF accounts of Secretariat staff <i>'lies with merged DDOs, who will however function under the control of CCAs\/CAs'<\/i> \u2014 statement 1 is correct. <b>Para 6.12.2<\/b>: <i>'Final settlement or removal of missing credits will be the responsibility of the PAO.'<\/i> Statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 6.12.5<\/b>: maintenance of detailed ledgers and broadsheets <i>'shall be discontinued in PAO'<\/i> for such staff; monthly and annual reconciliation sheets are used instead.\"\r\n },\r\n {\r\n  \"id\": 6037,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Which head is operated by the PAO to clear missing GPF credits of merged-DDO staff on acceptance of collateral evidence or affidavit?\",\r\n  \"options\": [\r\n   \"minor head 911-Deduct Recoveries\",\r\n   \"8658-PAO Suspense\",\r\n   \"8797-Exchange Account\",\r\n   \"Provident Fund Suspense\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Provident Fund Suspense<\/b><br><br><b>Para 6.12.3<\/b>: <i>'The missing credits will be 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.'<\/i><br><br>Full details, including transfer entry number, month and account number, are reported to the merged DDO so that he can note them in the PBR and allow interest correctly, including arrears. 8658-PAO Suspense relates to amounts recoverable from other accounting authorities (<b>Para 6.4.2<\/b>), and 8797 to online transfers.\"\r\n },\r\n {\r\n  \"id\": 6038,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"A PAO's total GPF balance is \u20b98 lakh. On introduction of the Merged DDO scheme, balances of subscribers under merged DDO-X and merged DDO-Y are \u20b91.5 lakh and \u20b92.3 lakh respectively. In the adjustment entry, what amount is credited to 8009 against non-merged DDOs?\",\r\n  \"options\": [\r\n   \"\u20b93.8 lakh\",\r\n   \"\u20b94.2 lakh\",\r\n   \"\u20b98 lakh\",\r\n   \"\u20b96.5 lakh\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: \u20b94.2 lakh<\/b><br><br><b>Para 6.12.4<\/b>: for transfer of balances to merged DDOs, an accounting adjustment separates the balances of merged and non-merged DDOs. The whole balance is minus-credited under 8009 and re-credited under 8009 in three parts. Here the non-merged share is \u20b98 lakh \u2212 (\u20b91.5 lakh + \u20b92.3 lakh) = \u20b94.2 lakh.<br><br>\u20b93.8 lakh is the merged DDOs' combined share, and \u20b98 lakh the total minus-credited. In the manual's own example, a \u20b91 lakh total splits into \u20b910,000, \u20b920,000 and \u20b970,000. The purpose is <i>'to separately have the balances of subscribers relating to the merged DDO and the subscribers pertaining to non-merged DDOs'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 6039,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following items from the checklist for maintaining GPF accounts:\\n1. Dormant accounts are investigated and closed after proper scrutiny within a reasonable period.\\n2. Accounts without nominations are taken up with the Head of Office to obtain nominations.\\n3. No entry is posted in the account without a supporting instrument.\\nWhich of the above form part of the checklist?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three form part of the checklist. <b>Appendix 6.1, item 7<\/b>: <i>'Dormant Account to be investigated and closed after proper scrutiny within a reasonable period'<\/i>. <b>Item 15<\/b>: details of GPF accounts without nominations are tracked and <i>'the matter may take up with Head of Office to obtain the nomination'<\/i>.<br><br><b>Item 12<\/b>: <i>'No entry is to be posted in account without the supporting instrument'<\/i>, such as a challan, debit voucher, credit schedule or salary bill. The checklist also covers verification of interest, timely final payments, and reconciliation of previous-year closing with current-year opening balances.\"\r\n },\r\n {\r\n  \"id\": 6040,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"On whose acceptance of a GPF nomination is the subscriber's record updated in the manual and electronic systems, along with the General Index Register?\",\r\n  \"options\": [\r\n   \"the Head of Office\",\r\n   \"the Pay and Accounts Officer\",\r\n   \"the AAO in charge of the Fund\",\r\n   \"the Drawing and Disbursing Officer\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Head of Office<\/b><br><br><b>Para 6.2.2<\/b>: on receipt, the nomination is scrutinised for completeness and conformity with the Fund rules. <i>'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.'<\/i><br><br>A written acknowledgement is then sent to the subscriber through his office. The PAO's role is to ensure that a nomination is furnished as soon as the subscriber starts subscribing and to preserve it carefully (<b>Para 6.2.1<\/b>). The officer-in-charge of the Fund keeps the General File of Nominations in personal custody.\"\r\n },\r\n {\r\n  \"id\": 6041,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding GPF subscriptions:\\n1. The amount of subscription must be within the minimum and maximum limits prescribed under the rules of the Fund.\\n2. The annual threshold limit prescribed by the Government of India from time to time also applies.\\n3. These limits are checked only when a subscription is made for the first time, and not when a revised rate is adopted.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 6.3.1<\/b>: when a subscription is made for the first time <i>'or whenever a revised rate of subscription is adopted'<\/i>, it should be seen that the amount is <i>'within the minimum and maximum limits prescribed under the relevant rules of the Fund, including the annual threshold limit prescribed by Govt. of India'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong, since the check applies equally to revised rates. Emoluments as on 31st March of the preceding year are taken for calculating the subscription.\"\r\n },\r\n {\r\n  \"id\": 6042,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"On receipt of a copy of a sanction for a GPF advance to be paid by a Cheque Drawing DDO, what does the PAO do with it?\",\r\n  \"options\": [\r\n   \"forwards it to the Head of Office for acceptance\",\r\n   \"notes full particulars of the sanction in the concerned ledger folio\",\r\n   \"enters it in the General Index Register\",\r\n   \"returns it to the CDDO after endorsement\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: notes full particulars of the sanction in the concerned ledger folio<\/b><br><br><b>Para 6.4.2<\/b>: CDDOs pay GPF advances after sanction of the competent authority, with a copy of the sanction endorsed to the PAO. <i>'On receipt of sanction in such cases, full particulars of the sanction shall be noted by PAO in the concerned ledger folio.'<\/i><br><br>The PAO then watches that the debit vouchers are received and posted in the subscribers' accounts, using the monthly statement from the CDDO or electronic data flow. The General Index Register records allotment of account numbers and nominations (<b>Para 6.8.1<\/b>), not advance sanctions.\"\r\n },\r\n {\r\n  \"id\": 6043,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"An AIS officer retires while on deputation to a Central Ministry. How may his final GPF payment be obtained?\",\r\n  \"options\": [\r\n   \"at his option, by the Ministry's PAO through the respective DDO\",\r\n   \"only from the State AG concerned\",\r\n   \"only through the parent cadre State Government\",\r\n   \"by the Principal Accounts Office, after the AG's sanction\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: at his option, by the Ministry's PAO through the respective DDO<\/b><br><br><b>Note (A) below Para 6.4.2<\/b>: AIS officers on Central Deputation at retirement <i>'also have the option of obtaining final payment of GPF, to be made by the Pay and Accounts Officers (PAO) of the Ministry \/ Department concerned, through the respective DDO'<\/i> (DoPT OM of 17.10.2023).<br><br>This extends the arrangement under which the Ministry's PAO already pays GPF advances and part final withdrawals of AIS officers on central deputation, classifying them under 8658-PAO Suspense and raising a debit against the AG. The AG remains the keeper of the account.\"\r\n },\r\n {\r\n  \"id\": 6044,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding GPF withdrawals and final payments:\\n1. After scrutiny of a withdrawal sanction, an entry is made in the 'Remarks' column of the ledger folio.\\n2. The progress of settlement of final payment cases is watched through a Register of Final Payment Cases generated in the online system.\\n3. Where the online module is used, PAOs need not verify fund balances before authorising final payment.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 6.5.2<\/b>: <i>'After scrutiny of the sanction as above, necessary entry shall be made in the \\\"Remarks\\\" column of the ledger folio.'<\/i> Statement 1 is correct. <b>Para 6.5.3<\/b>: <i>'The progress of settlement of final payment cases will be watched through a Register of Final Payment Cases in Form CAM-51 which is generated in the online system.'<\/i> Statement 2 is correct.<br><br>Statement 3 is wrong: <i>'PAOs shall take all due care to verify the fund balances before authorising final payment.'<\/i> Final payment follows the procedure in G.I. Decision No. 2 below Rule 34 of GPF (CS) Rules.\"\r\n },\r\n {\r\n  \"id\": 6045,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"When a subscriber's GPF balance is transferred to another PAO, the attested copies of ledger folios appended include all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"closing balance as on 31st March of the preceding year, with interest\",\r\n   \"month-wise subscriptions and advance repayments in the current year\",\r\n   \"the subscriber's service book\",\r\n   \"details of advances and withdrawals, or a 'nil' drawing certificate\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the subscriber's service book<\/b><br><br><b>Para 6.6.2<\/b>: copies of ledger folios, attested by the PAO, include the <i>'Closing balance as on 31st March of the preceding financial year including interest on that date'<\/i>; month-wise subscriptions and repayments of temporary advance during the current year; the balance at the end of the relevant month equal to the cheque amount; and <i>'Details of temporary advance and withdrawals during the preceding years and the current year, or a certificate for 'nil' drawing'<\/i>.<br><br>The service book is maintained by the Head of Office, not sent by the PAO with GPF balances. Missing debits and credits, if any, are also furnished (<b>Para 6.6.5<\/b>).\"\r\n },\r\n {\r\n  \"id\": 6046,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding maintenance and verification of GPF accounts:\\n1. On closure of an account, the reason, such as retirement, resignation or transfer out, and the amount paid or transferred are noted in the ledger card.\\n2. The PAO verifies that the subscriptions\/refunds shown in the schedules agree with those shown in the bills.\\n3. The PAO verifies that the total credits and debits match the figures in the classified abstract.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 6.7.2<\/b>: <i>'The reasons for the closure of account like retirement, resignation, quitting, transfer out of the accounting circle etc. shall be noted in the ledger card.'<\/i> In each case, the amount of final payment or balance transferred is also indicated.<br><br><b>Para 6.7.5<\/b>: based on schedules and debit vouchers, the PAO shall <i>'verify that the subscriptions\/refunds shown in the schedules agree with those shown in the bills'<\/i> and <i>'verify that the total credits and debits match with the figures in the classified abstract'<\/i>. A checklist for proper maintenance of PF accounts is given in Appendix 6.1.\"\r\n },\r\n {\r\n  \"id\": 6047,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding posting of GPF schedules from salary bills:\\n1. For salary bills prepared through the EIS module, schedules are verified electronically by the AAO and the system posts the credits in the ledgers.\\n2. For salary bills prepared through the sanction module, schedules are posted electronically by the DH and verified by the AAO.\\n3. For salary bills prepared through the EIS module, schedules are posted manually by the DH before verification.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 6.7.6<\/b>: for salary bills through the EIS module, <i>'the schedules will be verified electronically by concerned AAO, and the system will post the credits in respective ledgers'<\/i> \u2014 statement 1 is correct. <b>Para 6.7.7<\/b>: for salary bills through the sanction module or other EIS bills, <i>'the schedules will be posted electronically by concerned DH and verified by the AAO'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. EIS salary schedules are posted by the system, not by the DH. Manual posting by the DH applies only where schedules and vouchers are received manually (<b>Para 6.8.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 6048,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding the GPF General Index Register:\\n1. Entries are made serially in the order of receipt and acceptance of applications for enrolment to the Fund.\\n2. The Dealing Hand keeps the register up to date and attests its entries.\\n3. Where the account number and name in a schedule do not tally, the Alphabetical Index Register is referred to for the correct account number.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 6.8.1<\/b>: <i>'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.'<\/i> Statement 1 is correct. <b>Para 6.8.6<\/b>: where account number and name do not tally, <i>'the Alphabetical Index Register shall be referred to for ascertaining the correct account number'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. <i>'The AAO, who will be responsible to keep the register up-to-date, shall attest the entries in this register.'<\/i> In the electronic system, the register is maintained electronically.\"\r\n },\r\n {\r\n  \"id\": 6049,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Which of the following is NOT indicated in the GPF schedule that disbursing officers attach to the pay bill?\",\r\n  \"options\": [\r\n   \"the amount realised towards refund of advance\",\r\n   \"the subscriber's account number\",\r\n   \"the rate of subscription\",\r\n   \"the name of the subscriber's nominee\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the name of the subscriber's nominee<\/b><br><br><b>Para 6.8.2<\/b>: disbursing officers attach a schedule to the pay bill which <i>'indicates the account number, name and pay of the subscriber, the rate of subscription and the amount realised towards refund, if any'<\/i>.<br><br>Nominee details are recorded in the nomination filed with the Accounts Office and kept in the General File of Nominations (<b>Paras 6.2.1\u20136.2.3<\/b>), not in monthly schedules. Under <b>Note 1 below Para 6.8.4<\/b>, the name, designation and account number in the schedule are tallied with the ledger folio, and discrepancies are pointed out to the DDO.\"\r\n },\r\n {\r\n  \"id\": 6050,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"While posting GPF schedules, the name, designation or account number shown in a schedule does not tally with the ledger folio. What is to be done?\",\r\n  \"options\": [\r\n   \"the item is written off after three months\",\r\n   \"the credit is posted to the nearest matching account\",\r\n   \"the discrepancy is pointed out to the concerned DDO\",\r\n   \"the subscriber is asked to file a fresh nomination\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the discrepancy is pointed out to the concerned DDO<\/b><br><br><b>Note 1 below Para 6.8.4<\/b>: <i>'The name, designation and account number shown in the schedule should be tallied with those shown in the ledger folio, and in case of any discrepancy\/omission, it shall be pointed out to the concerned DDO.'<\/i><br><br>Where an item still cannot be posted for want of correct particulars, it is encircled, marked 'M', and carried in the Explanation Sheet of Differences (<b>Para 6.8.5<\/b>). The Alphabetical Index Register may be referred to for the correct account number (<b>Para 6.8.6<\/b>). Guesswork posting or write-off is not permitted.\"\r\n },\r\n {\r\n  \"id\": 6051,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Regarding the GPF Annual Statements of Accounts sent to them, Heads of Offices are required to certify that which of the following is true?\",\r\n  \"options\": [\r\n   \"nominations of all subscribers are on record\",\r\n   \"the balances shown are correct\",\r\n   \"no subscriber has raised a discrepancy\",\r\n   \"all statements were received and delivered to the subscribers\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: all statements were received and delivered to the subscribers<\/b><br><br><b>Para 6.10.2<\/b>: the annual statements, issued latest by 31st May, <i>'should be 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'<\/i>.<br><br>Heads of Offices do not certify the balances. If no discrepancy is pointed out within 3 months of the closing date of issue, the balance is presumed accepted by the subscriber. Nominations are tracked separately under the checklist in Appendix 6.1.\"\r\n },\r\n {\r\n  \"id\": 6052,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"For accounts transferred to merged DDOs, what does the control register opened by the PAO for clearing missing credits show?\",\r\n  \"options\": [\r\n   \"subscribers' nominees and dates of nomination\",\r\n   \"original and merged-DDO account numbers, and months of missing credits\",\r\n   \"monthly subscriptions and interest credited\",\r\n   \"pending final payment cases of the merged DDO\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: original and merged-DDO account numbers, and months of missing credits<\/b><br><br><b>Para 6.12.2<\/b>: final settlement or removal of missing credits is the PAO's responsibility. For this, <i>'a control 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'<\/i> the merged DDO <i>'and the months for which credits were missing'<\/i>.<br><br><i>'Missing credits will be cleared by the PAO with reference to this Control Register.'<\/i> Clearance is by operating 'Provident Fund Suspense' on collateral evidence or affidavit, by rectifying misclassification, or by actual recovery (<b>Para 6.12.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 6053,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding GPF of staff under merged DDOs:\\n1. Full details of adjustments of missing credits are reported to the merged DDO, to note in his PBR and allow interest correctly, including for arrears.\\n2. Un-posted items for accounts transferred to the merged DDO remain in the PAO's books until clearance.\\n3. Merged DDOs need not ensure that the system reports tally with the data in the PBR.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 6.12.3<\/b>: full details of the adjustment <i>'should be reported to the merged DDO, to enable him to note it in his PBR and allow interest correctly, including for the arrears'<\/i> \u2014 statement 1 is correct. Un-posted items for accounts transferred <i>'will continue to remain in his books until clearance'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 6.12.5<\/b>: <i>'It is also the responsibility of the Merged DDOs to ensure that the reports are tallying with data available in PBR.'<\/i> Monthly and annual reconciliation sheets are used between PAO and merged DDO balances.\"\r\n },\r\n {\r\n  \"id\": 6054,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Consider the following items from the checklist for maintaining GPF accounts:\\n1. Verification of all particulars in the annual statement with the GPF ledger before issue\\n2. Reconciliation of the closing balance of the previous year's ledger with the opening balance of the current year\\n3. Verification of interest calculation\\nWhich of the above form part of the checklist?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three form part of the checklist. <b>Appendix 6.1<\/b> includes <i>'Verification of all the particulars mentioned in Annual statement with the GPF ledger before issue'<\/i> (item 8), <i>'Reconciliation of closing balance of GPF ledger for the previous financial year with the opening balance of current financial year'<\/i> (item 16), and verification of interest calculation (item 4).<br><br>Other items include timely settlement of final payment cases, tallying month-wise credits with salary-bill schedules, reviewing transfer-in and transfer-out cases, and processing GPF work through the PFMS GPF module. <b>Para 6.10.1<\/b> similarly requires closing balances to be reconciled before carry-forward.\"\r\n },\r\n {\r\n  \"id\": 6055,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"In which CAM form is the General Index Register of GPF subscribers maintained?\",\r\n  \"options\": [\r\n   \"CAM-47\",\r\n   \"CAM-44\",\r\n   \"CAM-48\",\r\n   \"CAM-50\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: CAM-44<\/b><br><br><b>Para 6.8.1<\/b>: in the manual system, <i>'an entry regarding allotment of Account Number should be made in the General Index Register in Form CAM-44'<\/i> and the Alphabetical Index Register. Entries are made serially in the order of acceptance of enrolment applications and attested by the AAO; in the electronic system the register is maintained electronically in Form CAM 44.<br><br>CAM-47 is the Ledger Folio, CAM-48 the Broadsheet, and CAM-50 the Register of Missing Credits\/Debits. The General Index Register also records physical verification of nominations (<b>Para 6.2.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 6056,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"Match List-I (GPF record) with List-II (CAM form):\\nList-I\\nA. Ledger Folio of subscribers\\nB. GPF Broadsheet\\nC. Subscriber's Annual Statement of Accounts\\nD. Register of Missing Credits\/Debits\\nList-II\\n1. CAM-49\\n2. CAM-50\\n3. CAM-48\\n4. CAM-47\",\r\n  \"options\": [\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-4, B-1, C-3, D-2\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-1, D-2<\/b><br><br><b>Para 6.7.1<\/b>: <i>'The accounts of subscribers shall be maintained in a Ledger Folio in Form CAM -47'<\/i> (A-4). <b>Para 6.9.1<\/b>: <i>'A GPF broadsheet in Form CAM-48 shall be maintained'<\/i> (B-3).<br><br><b>Para 6.10.2<\/b>: <i>'The subscriber's Annual Statement of Accounts should be prepared in Form CAM 49'<\/i> and issued by 31st May (C-1). <b>Para 6.11.1<\/b>: missing items are entered <i>'in the Register of Missing Credits\/Debits (CAM 50)'<\/i> (D-2). The General Index Register is CAM-44 and the Register of Final Payment Cases CAM-51.\"\r\n },\r\n {\r\n  \"id\": 6057,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"In which CAM form is the Register of Final Payment Cases of GPF, generated in the online system, maintained?\",\r\n  \"options\": [\r\n   \"CAM-44\",\r\n   \"CAM-49\",\r\n   \"CAM-50\",\r\n   \"CAM-51\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: CAM-51<\/b><br><br><b>Para 6.5.3<\/b>: final withdrawal of the entire balance is authorised and paid only after PAO pre-check, and <i>'The progress of settlement of final payment cases will be watched through a Register of Final Payment Cases in Form CAM-51 which is generated in the online system.'<\/i><br><br>CAM-49 is the subscriber's Annual Statement, CAM-50 the Register of Missing Credits\/Debits (<b>Para 6.11.1<\/b>), and CAM-44 the General Index Register (<b>Para 6.8.1<\/b>). PAOs must verify fund balances with due care before authorising final payment.\"\r\n },\r\n {\r\n  \"id\": 6058,\r\n  \"chapter\": \"Ch 6: MAINTENANCE OF PROVIDENT FUND ACCOUNTS\",\r\n  \"question\": \"What does Form CAM-48 relate to?\",\r\n  \"options\": [\r\n   \"General Index Register\",\r\n   \"GPF Ledger Folio\",\r\n   \"GPF Broadsheet\",\r\n   \"Register of Missing Credits\/Debits\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: GPF Broadsheet<\/b><br><br><b>Para 6.9.1<\/b>: <i>'A GPF broadsheet in Form CAM-48 shall be maintained through convenient volumes of ledger accounts.'<\/i> Figures in each ledger folio are posted against the account number in the broadsheet, and page-wise totals are carried to a consolidated sheet to verify postings with the monthly account.<br><br>The Ledger Folio is CAM-47 (<b>Para 6.7.1<\/b>), the General Index Register CAM-44 (<b>Para 6.8.1<\/b>), and the Register of Missing Credits\/Debits CAM-50 (<b>Para 6.11.1<\/b>). The broadsheet for a month is closed by the 2nd of the second succeeding month (<b>Para 6.9.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 7001,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"With effect from which date was the Central Pension Accounts Office established for payment and accounting of Central (Civil) pensions?\",\r\n  \"options\": [\r\n   \"31 December 1990\",\r\n   \"1 April 1990\",\r\n   \"1 January 1990\",\r\n   \"1 April 1987\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 January 1990<\/b><br><br><b>Para 7.1.2<\/b>: <i>'The Central Pension Accounts Office (CPAO) was established with effect from 1st January, 1990 for payment and accounting of Central (Civil) Pensions and Pension to Freedom Fighters, etc.'<\/i><br><br>31 December 1990 is the date of the Ministry of Finance notification (Appendix 7.1) relieving the C&AG of compiling these accounts, and that relief took effect from the financial year 1990-91. 1 April 1987 is the date from which Centre\u2013State allocation of pension liability was dispensed with (<b>Para 7.9.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 7002,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding the Central Pension Accounts Office (CPAO):\\n1. It is an attached office under the organisation of the Controller General of Accounts.\\n2. With its establishment, the C&AG was relieved of compiling accounts of Central (Civil) pensions and SSSY pensions from the financial year 1990-91.\\n3. It administers the Scheme for payment of pensions to Central Government civil pensioners by authorised banks.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 7.1.2<\/b>: the C&AG was relieved of compiling and accounting of Central (Civil) Pensions and SSSY pensions <i>'from the financial year 1990-91'<\/i>, by the Ministry of Finance notification dated 31.12.1990.<br><br><i>'The CPAO is an attached office under the organization of CGA.'<\/i> It has been entrusted with administering the <i>'Scheme for Payment of Pensions to Central Government Civil Pensioners by Authorized Banks'<\/i>. It is not an office of the Department of Pension & Pensioners' Welfare.\"\r\n },\r\n {\r\n  \"id\": 7003,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Each of the following is a core function of the CPAO EXCEPT:\",\r\n  \"options\": [\r\n   \"issue of special seal authorities to authorised banks\",\r\n   \"sanction of pension and gratuity to retiring civil employees\",\r\n   \"reconciliation of pension payments with banks and RBI\",\r\n   \"audit of Central Pension Processing Centres of authorised banks\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: sanction of pension and gratuity to retiring civil employees<\/b><br><br><b>Para 7.1.2<\/b>: CPAO's <i>'core functions are mainly 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'<\/i>.<br><br>Sanction and assessment of pension is not a CPAO job. The Head of Office prepares the pension papers (<b>Para 7.4.1.2<\/b>), and the PAO assesses the pensionary benefits and issues the PPO (<b>Para 7.4.2.1<\/b>). CPAO checks the e-PPO and forwards it to the CPPC.\"\r\n },\r\n {\r\n  \"id\": 7004,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Match List-I (Category of pensioner) with List-II (Pension rules applicable):\\nList-I\\nA. Supreme Court Judges\\nB. Chairman\/Members of Central Administrative Tribunal\\nC. All India Service pensioners\\nD. Union Territory Administration, Chandigarh\\nList-II\\n1. CCS (Pension) Rules, 2021\\n2. AIS (Death-cum-Retirement Benefits) Rules, 1958\\n3. CAT (Salaries, Allowances and Conditions of Service) Rules, 1985\\n4. Supreme Court Judges (Conditions of Service) Act, 1958\",\r\n  \"options\": [\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-2, C-3, D-1\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 7.2.1<\/b> table: Supreme Court Judges are governed by <i>'The Supreme Court Judges (Conditions of Service) Act 1958'<\/i> (A-4). CAT Chairman\/Vice-Chairman\/Members fall under the CAT (Salaries and Allowances and Conditions of Service) Rules, 1985 (B-3).<br><br>AIS pensioners are covered by the <i>'All India Service (Death-Cum-Retirement Benefits) Rules, 1958'<\/i> (C-2). The UT Administration, Chandigarh is brought under the CCS (Pension) Rules, 2021 w.e.f. 01.04.2022 (D-1). Note the trap: both the SC Judges Act and the AIS DCRB Rules are of 1958.\"\r\n },\r\n {\r\n  \"id\": 7005,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"With effect from which date are the CCS (Pension) Rules, 2021 applicable to pensioners of the Union Territory Administration, Chandigarh?\",\r\n  \"options\": [\r\n   \"1 April 2022\",\r\n   \"29 March 2022\",\r\n   \"1 January 2022\",\r\n   \"1 April 2021\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 April 2022<\/b><br><br><b>Para 7.2.1<\/b> table: for Union Territory Administration Chandigarh, the rules applicable are the <i>'Central Civil Services (Pension) Rules, 2021 as'<\/i> amended from time to time <i>'w.e.f.01.04.2022'<\/i>, as per Notification No. G.S.R. 230(E).<br><br>29.03.2022 is the date of that notification, not the effective date. The CCS (Pension) Rules, 2021 themselves govern Central (Civil) pensioners other than Railways, Posts, Telecommunications and Defence. The CCS (Implementation of NPS) Rules, 2021 were notified on 30.03.2021 (<b>Para 7.20.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 7006,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Pension of retired High Court Judges is governed by the High Court Judges (Conditions of Service) Act of which year?\",\r\n  \"options\": [\r\n   \"1951\",\r\n   \"1958\",\r\n   \"1954\",\r\n   \"1985\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1954<\/b><br><br><b>Para 7.2.1<\/b> table: for High Court Judges the rules applicable are <i>'The High Court Judges (Conditions of Service) Act, 1954'<\/i>, as amended from time to time.<br><br>1958 is the year of the Supreme Court Judges (Conditions of Service) Act and also of the AIS (DCRB) Rules. 1951 relates to the President's\/Vice-President's emoluments and pension legislation. 1985 is the year of the CAT rules. Members of Parliament are also governed by a 1954 Act: the Salary, Allowances and Pension of Members of Parliament Act, 1954.\"\r\n },\r\n {\r\n  \"id\": 7007,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"With effect from which date have Heads of Offices been required to process all pension cases of Central civil pensioners mandatorily through the BHAVISHYA portal?\",\r\n  \"options\": [\r\n   \"29 November 2016\",\r\n   \"1 January 2017\",\r\n   \"1 April 2017\",\r\n   \"1 January 2016\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 January 2017<\/b><br><br><b>Para 7.3.1<\/b>: under the DP&PW OM dated 29.11.2016, all Heads of Offices <i>'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'<\/i>.<br><br>29.11.2016 is only the date of the OM. The objective is a seamless electronic transmission of pension papers from HOO to the Pension Disbursing Authorities, with the HOO, PAO, CPAO and PDA all working online.\"\r\n },\r\n {\r\n  \"id\": 7008,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"After logging in to BHAVISHYA, a Head of Office can view the list of employees due to retire within the next how many months?\",\r\n  \"options\": [\r\n   \"12 months\",\r\n   \"15 months\",\r\n   \"18 months\",\r\n   \"24 months\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 15 months<\/b><br><br><b>Para 7.3.2<\/b>: <i>'Head of Office can view the list of employees who are going to retire in the next 15 months under Retiree Details after Log in to BHAVISHYA.'<\/i> He can also track the pension process of every case.<br><br>This matches the manual requirement that every Head of Department have a list prepared by the 15th of every month of all Government servants due to retire within the next fifteen months (<b>Para 7.4.1.1<\/b>). 12 months is when HOO starts preparing pension papers (<b>Para 7.4.1.2<\/b>), and 24 months is the ceiling for checking past emoluments (<b>Para 7.4.2.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 7009,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding processing of pension cases through BHAVISHYA:\\n1. The retiring official submits an online application in Form 5 with a joint photograph and signature.\\n2. The Head of Office may fill the retiree's pension forms from the retiree's login if the individual is unable to do so.\\n3. The retiree submits an undertaking to refund any amount credited by the bank to which he is not entitled.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 7.3.2<\/b>: <i>'The retiring official will submit online application in Form 5, upload his\/her joint photograph and signature through BHAVISHYA.'<\/i> He also submits an undertaking that he shall refund any amount credited by the disbursing bank to which he is not entitled.<br><br><i>'HOO can fill the retiree pension forms from the retiree's login itself in case the individual is unable to do so.'<\/i> The retiree should update mobile number and e-mail ID for SMS and e-mail alerts. HOO verifies the forms and forwards them to the PAO through BHAVISHYA.\"\r\n },\r\n {\r\n  \"id\": 7010,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding e-PPOs:\\n1. The BHAVISHYA portal has been integrated with the pension module of PFMS.\\n2. The e-PPO is issued by the Head of Office using his digital signature.\\n3. Physical PPO booklets continue to be sent to CPPCs, until further orders, for verification of pensioner's details.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br>Statement 2 is incorrect. <b>Para 7.3.3<\/b>: <i>'The BHAVISHYA portal has been integrated with the pension module of PFMS.'<\/i> It is the Pay and Accounts Officers competent to issue PPOs who issue the e-PPO using their digital signature through PFMS, not the HOO. Till the integration settles down, PAOs continue to issue both e-PPO and manual PPO.<br><br><i>'The physical PPO booklet and related documents will continue to be sent to CPPCs until further orders'<\/i> for verification of the pensioner's details.\"\r\n },\r\n {\r\n  \"id\": 7011,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"On what basis should the CPPCs of authorised banks carry out the first credit of pension, so as to expedite payment?\",\r\n  \"options\": [\r\n   \"Physical PPO booklet received from CPAO\",\r\n   \"e-PPO and e-SSA received from CPAO\",\r\n   \"Manual PPO verified by the Home Branch\",\r\n   \"Pension calculation sheet uploaded by the HOO\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: e-PPO and e-SSA received from CPAO<\/b><br><br><b>Para 7.3.3<\/b>: all CPPCs of authorised banks <i>'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'<\/i> and diligently follow CPAO's instructions.<br><br>The physical PPO booklet continues to be sent to CPPCs, but only for verification of the pensioner's details. It is not a pre-condition for the first credit. The pension calculation sheet is made available by the HOO to the pensioner in BHAVISHYA (<b>Para 7.4.1.2<\/b>), not to the bank.\"\r\n },\r\n {\r\n  \"id\": 7012,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Within what period must a CPPC intimate to CPAO any difference found between the e-PPO and the manual PPO?\",\r\n  \"options\": [\r\n   \"15 days\",\r\n   \"One month\",\r\n   \"45 days\",\r\n   \"Three months\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: One month<\/b><br><br><b>Para 7.3.3<\/b>: the physical PPO booklet continues to be sent to CPPCs for verification, and <i>'if any differences are found between the e-PPO and manual PPO, the same should be intimated to CPAO within a month for necessary corrective actions'<\/i>.<br><br>45 days is the period for issue of PPO in non-superannuation cases (<b>Para 7.4.2.1<\/b>). 21 days is CPAO's dispatch period to CPPC (<b>Para 7.4.5<\/b>). Three months is the ad hoc payment period after a CPPC-to-CPPC transfer (<b>Para 7.7.4.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 7013,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"By which day of every month must the Head of Department have a list prepared of all Government servants due to retire within the next fifteen months?\",\r\n  \"options\": [\r\n   \"10th day\",\r\n   \"1st day\",\r\n   \"15th day\",\r\n   \"Last day\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 15th day<\/b><br><br><b>Para 7.4.1.1<\/b>: <i>'Every Head of Department shall have a list prepared by 15th day of every month, of all Government servants who are due to retire within the next fifteen months of that date.'<\/i><br><br>The last day of the month is the deadline for supplying a copy of the list to the PAO concerned. Ten days is the time allowed to inform the PAO in non-superannuation retirements. Keep both 15s apart: the list is prepared by the 15th day and covers the next fifteen months.\"\r\n },\r\n {\r\n  \"id\": 7014,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding the list of Government servants due to retire:\\n1. A copy of every such list is supplied to the PAO concerned before the last day of every month.\\n2. In retirements other than superannuation, the Head of Office informs the PAO within ten days of issue of the retirement order.\\n3. The intimation to the PAO is also endorsed to the Directorate of Estates if the Government servant is an allottee of Government accommodation.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 7.4.1.1<\/b>: <i>'A copy of every such list shall be supplied to the PAO concerned before the last day of every month.'<\/i> In retirement otherwise than on superannuation, the HOO informs the PAO <i>'not later than ten days from the date of issue of order regarding retirement'<\/i>.<br><br>A copy of the intimation under Rule 54(3) of the CCS (Pension) Rules, 2021 is also endorsed to the Directorate of Estates if the Government servant is an allottee of Government accommodation.\"\r\n },\r\n {\r\n  \"id\": 7015,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"At least how long before the anticipated date of retirement must the Head of Office write to the Directorate of Estates for a No-Demand Certificate?\",\r\n  \"options\": [\r\n   \"Eight months\",\r\n   \"One year\",\r\n   \"Six months\",\r\n   \"Four months\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: One year<\/b><br><br><b>Para 7.4.1.1<\/b>: the HOO <i>'shall write to the Directorate of Estates at least one year before the anticipated date of retirement'<\/i> of a Government servant who was or is in occupation of Government accommodation.<br><br>The certificate covers the period <i>'preceding eight months of the retirement of the allottee'<\/i>. That eight-month figure is a trap here, because it is the period covered, not the lead time. Four months is the deadline for forwarding pension papers to the PAO, and six months is when Form 6 must reach the HOO.\"\r\n },\r\n {\r\n  \"id\": 7016,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"A 'No-Demand Certificate' is sought from the Directorate of Estates in respect of which period of an allottee's occupation of Government accommodation?\",\r\n  \"options\": [\r\n   \"The period after the date of retirement\",\r\n   \"The last twelve months before retirement\",\r\n   \"The entire period of occupation\",\r\n   \"The period preceding eight months of retirement\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: The period preceding eight months of retirement<\/b><br><br><b>Para 7.4.1.1<\/b>: the HOO writes to the Directorate of Estates at least one year before retirement <i>'for issuing \\\"No-Demand Certificate\\\" in respect of the period preceding eight months of the retirement of the allottee'<\/i>.<br><br>Dues for the last eight months, and any licence fee or damages later found unpaid, are assessed separately. Under <b>Para 7.4.1.2(vii)<\/b>, licence fee or damages remaining unpaid after adjustment from the withheld gratuity may be recovered from dearness relief. The one-year figure is the lead time for writing, not the period covered.\"\r\n },\r\n {\r\n  \"id\": 7017,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Arrange the following actions relating to a superannuating Government servant in the correct chronological order:\\n1. Head of Office forwards pension papers to the PAO\\n2. Head of Office starts preparing pension papers in Form 7\\n3. Head of Office furnishes certificate of qualifying service and emoluments\\n4. Form 6 duly completed reaches the Head of Office\\nSelect the correct answer using the code given below:\",\r\n  \"options\": [\r\n   \"2-4-3-1\",\r\n   \"2-3-4-1\",\r\n   \"3-2-4-1\",\r\n   \"2-3-1-4\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 2-3-4-1<\/b><br><br><b>Para 7.4.1.2<\/b>: pension papers in Form 7 are prepared one year before superannuation (2). The certificate of qualifying service, emoluments and average emoluments is furnished eight months before retirement (3).<br><br>Form 6 should reach the HOO <i>'not later than six months prior to his date of retirement'<\/i> (4). The papers are forwarded to the Accounts Officer <i>'not later than four months before the date of superannuation'<\/i> (1). The order is therefore 12, 8, 6 and 4 months before retirement: 2-3-4-1.\"\r\n },\r\n {\r\n  \"id\": 7018,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"How long before the date of retirement must the Head of Office furnish the Government servant a certificate of the length of qualifying service and emoluments proposed to be reckoned?\",\r\n  \"options\": [\r\n   \"Six months\",\r\n   \"Twelve months\",\r\n   \"Eight months\",\r\n   \"Four months\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Eight months<\/b><br><br><b>Para 7.4.1.2(iii)<\/b>: the HOO furnishes a certificate regarding the length of qualifying service, emoluments and average emoluments proposed to be reckoned for pension and gratuity <i>'eight months (Rule 57 (c)(i) of CCS Pension Rules, 2021) before the date of retirement'<\/i>. A scanned PDF copy is uploaded in BHAVISHYA.<br><br>The employee may represent within two months of receiving it. Preparation of papers starts at twelve months. Form 6 reaches the HOO at six months, and the papers go to the PAO at four months.\"\r\n },\r\n {\r\n  \"id\": 7019,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Within what period of receiving the certificate of qualifying service may the Government servant make a representation against it?\",\r\n  \"options\": [\r\n   \"Three months\",\r\n   \"One month\",\r\n   \"Forty-five days\",\r\n   \"Two months\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Two months<\/b><br><br><b>Para 7.4.1.2(iii)<\/b>: <i>'The employee should make representations if any, within two months of receiving the certificate.'<\/i> This is under Rule 57(c)(ii) of the CCS (Pension) Rules, 2021.<br><br>Since the certificate is issued eight months before retirement, any representation is due by six months before retirement. That is also the time by which Form 6 should reach the HOO. Forty-five days is the PPO deadline in non-superannuation cases, and one month the deadline for reporting e-PPO\/manual PPO differences to CPAO.\"\r\n },\r\n {\r\n  \"id\": 7020,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"A Government servant seeking voluntary retirement submits Form 6 on 10 May 2026. By which date must the Head of Office forward his pension papers to the Accounts Officer?\",\r\n  \"options\": [\r\n   \"24 June 2026\",\r\n   \"10 June 2026\",\r\n   \"10 July 2026\",\r\n   \"10 September 2026\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 10 July 2026<\/b><br><br><b>Para 7.4.1.2(iv)<\/b>: the papers are forwarded <i>'in cases other than retirements on superannuation not later than two months after the date of submission of Form 6 by the Government Servant'<\/i>. Two months from 10 May 2026 is 10 July 2026.<br><br>The four-months-before rule applies only to superannuation. Forty-five days (24 June) is the PAO's time to issue the PPO after receiving the papers, not the HOO's time. The HOO also retains a copy of all the papers for his record.\"\r\n },\r\n {\r\n  \"id\": 7021,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"A Government servant is due to superannuate on 31 December 2026. Match List-I (Action) with List-II (Latest date):\\nList-I\\nA. HOO forwards pension papers to the PAO\\nB. PAO issues the PPO\\nC. Form 6 reaches the HOO\\nD. HOO writes to Directorate of Estates for No-Demand Certificate\\nList-II\\n1. 31 December 2025\\n2. 30 June 2026\\n3. 31 October 2026\\n4. 31 August 2026\",\r\n  \"options\": [\r\n   \"A-4, B-2, C-3, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-3, C-2, D-1\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br>Papers go to the PAO <i>'not later than four months before the date of superannuation'<\/i> (<b>Para 7.4.1.2(iv)<\/b>), so by 31 August 2026 (A-4). The PPO is issued <i>'not later than two months before the date of retirement'<\/i> (<b>Para 7.4.2.1<\/b>), so by 31 October 2026 (B-3).<br><br>Form 6 must reach the HOO not later than six months before retirement, so by 30 June 2026 (C-2). The Directorate of Estates is written to at least one year before, so by 31 December 2025 (D-1).\"\r\n },\r\n {\r\n  \"id\": 7022,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Match List-I (Document sent with pension papers) with List-II (Content):\\nList-I\\nA. Form 4\\nB. Form 9\\nC. Form A\\nD. Format 10\\nList-II\\n1. Covering letter giving particulars of Government dues\\n2. Common nomination for arrears of pension and commuted value\\n3. Undertaking to the Bank\\n4. Details of family\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-4, B-2, C-3, D-1\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 7.4.1.2(iv)<\/b>: the HOO forwards Form 6 and Form 7 <i>'along with Form 4 (Details of Family), Form 9(Undertaking to the Bank) and Form-A'<\/i>, the common nomination of arrears of pension and commutation value. These go with a covering letter in Format 10 and the service book.<br><br>So A-4, B-3, C-2 and D-1. Under <b>Para 7.4.1.2(vii)<\/b>, the HOO furnishes particulars of Government dues assessed under Rule 67 to the PAO in Format 10. Form 7 is the pension papers, and Form 5 is the online application in BHAVISHYA.\"\r\n },\r\n {\r\n  \"id\": 7023,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"How may the Head of Office recover licence fee or damages that remain unpaid after adjustment from the withheld amount of gratuity?\",\r\n  \"options\": [\r\n   \"Through the Directorate of Estates by civil suit only\",\r\n   \"From basic pension, with the pensioner's written consent\",\r\n   \"Out of the commuted value before it is released\",\r\n   \"From dearness relief, without the pensioner's consent\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: From dearness relief, without the pensioner's consent<\/b><br><br><b>Para 7.4.1.2(vii)<\/b>: such licence fee or damages <i>'may be ordered to be recovered by the Head of Office through the PAO concerned from the dearness relief without the consent of the pensioner'<\/i>.<br><br>In such cases <i>'no dearness relief shall be disbursed until full recovery of such dues has been made'<\/i>, in terms of Rule 68(8) of the CCS (Pension) Rules, 2021. The Government dues themselves are assessed under Rule 67 and communicated to the PAO in Format 10. Neither basic pension nor commuted value is the prescribed source.\"\r\n },\r\n {\r\n  \"id\": 7024,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding the role of the Head of Office:\\n1. The HOO may sanction provisional pension, with the sanction letter addressed to the PAO and a copy endorsed to the employee.\\n2. The HOO is responsible for the correctness of all pension documents forwarded to the PAO.\\n3. The HOO makes a copy of the pension calculation sheet available to the pensioner in the BHAVISHYA portal.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br>Statement 1 is incorrect. <b>Para 7.4.1.2(viii)<\/b>: the HOO can sanction provisional pension if convinced that the papers cannot be finalised within the prescribed period, but <i>'The sanction letter in such cases will be addressed to the employee with a copy endorsed to the PAO.'<\/i><br><br>Under (x), the HOO is responsible for the correctness of all pension documents forwarded to the PAO. Under (v), the pension calculation sheet, with service period, emoluments and scale of pay, is made available in BHAVISHYA. Any later event bearing on pension is intimated to the PAO immediately.\"\r\n },\r\n {\r\n  \"id\": 7025,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"While checking the correctness of past emoluments of a retiring Government servant, the PAO should not go back beyond a maximum of how many months preceding the date of retirement?\",\r\n  \"options\": [\r\n   \"12 months\",\r\n   \"10 months\",\r\n   \"24 months\",\r\n   \"36 months\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 24 months<\/b><br><br><b>Para 7.4.2.1<\/b>: the check of past emoluments should be the minimum absolutely necessary, <i>'and it should in any case not go back to a period earlier than a maximum of 24 months preceding the date of retirement'<\/i>.<br><br>The intention is not a total overhaul or audit of the whole service book, but a scrutiny limited to the preparation of pension papers. Periodic verification of qualifying service already done under Rule 30 of the CCS (Pension) Rules, 2021 is treated as final.\"\r\n },\r\n {\r\n  \"id\": 7026,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding the PAO's scrutiny of pension papers:\\n1. The scrutiny is limited to the immediate purpose of preparing the pension papers, not an overhaul of the service book.\\n2. Periodic verification of qualifying service already done under Rule 30 is treated as final.\\n3. Deficiencies remaining in the service records must be rectified before qualifying service is determined.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br>Statement 3 is incorrect. <b>Para 7.4.2.1<\/b>: the intention is not a total overhaul or audit of the entire service book, <i>'but only a scrutiny limited to the immediate purpose on hand'<\/i>. Any deficiency, imperfection or omission still in the records <i>'will be ignored at this stage'<\/i>, and qualifying service is determined on the entries as they stand.<br><br>Verification done under Rule 30 of the CCS (Pension) 2021 is final. It is not reopened except where a later change in the rules governing qualifying service requires it.\"\r\n },\r\n {\r\n  \"id\": 7027,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Match List-I (Record\/document) with List-II (Form):\\nList-I\\nA. Terminal Benefits Register\\nB. Pension Payment Order\\nC. Letter forwarding CPAO's cheque to the State AG for treasury pensions\\nD. Bill for payment from the Compassionate Fund\\nList-II\\n1. CAM-67\\n2. CAM-54\\n3. CAM-52\\n4. CAM-52B\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-2, C-3, D-1\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 7.4.2.1<\/b>: the PAO makes entitlement entries in the <i>'Terminal Benefits Register (CAM 52B)'<\/i> (A-4) and generates the PPO <i>'in the Proforma given in CAM-52'<\/i> (B-3).<br><br><b>Para 7.11.2<\/b>: the cheque to the State AG goes <i>'along with a forwarding letter in Form CAM-54'<\/i> (C-2). <b>Para 7.16.2<\/b>: the DDO submits the Compassionate Fund bill in Form CAM-67 with a descriptive roll (D-1). Recurring Compassionate Fund sanctions are noted in a register in Form CAM-25.\"\r\n },\r\n {\r\n  \"id\": 7028,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"The pension papers of a Government servant compulsorily retired are received by the PAO from the Head of Office on 1 March 2026. By which date must the PAO issue the PPO?\",\r\n  \"options\": [\r\n   \"22 March 2026\",\r\n   \"1 May 2026\",\r\n   \"15 April 2026\",\r\n   \"31 March 2026\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 15 April 2026<\/b><br><br><b>Para 7.4.2.1<\/b>: the PAO issues the PPO <i>'not later than two months before the date of retirement in superannuation cases'<\/i> and <i>'within 45 days of the date of receipt of pension papers from the Head of Office'<\/i> in other cases. Forty-five days from 1 March 2026 is 15 April 2026.<br><br>1 May would wrongly apply a two-month period. 22 March applies CPAO's 21-day dispatch period (<b>Para 7.4.5<\/b>). Compulsory retirement is not superannuation, so the 45-day limit governs.\"\r\n },\r\n {\r\n  \"id\": 7029,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding entries in the PPO:\\n1. Such co-authorisation remains valid even if a person who becomes a family member later is entitled to family pension prior to them.\\n2. Permanently disabled children, dependent parents and disabled siblings are co-authorised in part 4 if no other member is entitled before them.\\n3. The name of the spouse of the Government servant, if alive, is indicated as family member.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br>Statement 1 is incorrect. <b>Para 7.4.2.1<\/b>: the PAO indicates in the PPO the name of the spouse, if alive, as family member. In part 4 (co-authorisation) it names permanently disabled children, dependent parents and disabled siblings <i>'if there is no other member of family to whom family pension may become payable before'<\/i> them.<br><br>The Note says <i>'Such an authorisation shall become invalid in case a person becomes member of family after issue\/amendment of such PPO'<\/i> and is entitled prior to them. Where there are claims from a divorced or expired wife, the living wife's name and share are shown.\"\r\n },\r\n {\r\n  \"id\": 7030,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"In special circumstances, how may pension cases that cannot be sent by the Head of Office to the PAO through the designated digital system be processed, by what means, to generate an e-PPO?\",\r\n  \"options\": [\r\n   \"Manual entry in the pension module of PFMS\",\r\n   \"CPAO generating the e-PPO in PARAS itself\",\r\n   \"HOO issuing a provisional PPO on paper\",\r\n   \"Bank creating the record in its CPPC software\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Manual entry in the pension module of PFMS<\/b><br><br><b>Para 7.4.2.3<\/b>: <i>'In special circumstances if pension cases cannot be sent to PAO through designated digital system by Head of Office, such pension cases may be allowed to enter manually in Pension module of PFMS in order to generate e-PPO through PFMS.'<\/i><br><br>PARAS is CPAO's database, where verified e-PPO data is saved; CPAO does not generate e-PPOs there. The HOO can sanction provisional pension, but cannot issue a PPO. Banks only consume e-PPOs received from CPAO through SFTP servers.\"\r\n },\r\n {\r\n  \"id\": 7031,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"What does 'PARAS', the CPAO system in which e-PPOs received from PFMS appear, stand for?\",\r\n  \"options\": [\r\n   \"Pension Authorization Retrieval Accounting System\",\r\n   \"Pension Accounts Reconciliation and Audit System\",\r\n   \"Pensioners' Automated Record and Scroll system\",\r\n   \"Pension Authority Receipt and Settlement system\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Pension Authorization Retrieval Accounting System<\/b><br><br><b>Para 7.4.3.2<\/b>: on receipt, the e-PPO, in both XML and PDF formats, will appear in the <i>'Pension Authorization Retrieval Accounting System (PARAS)'<\/i> as per the integration with the pension module of PFMS. The directory of authorised signatories of e-PPOs is shared by PFMS with CPAO, along with the public key.<br><br><b>Para 7.4.3.4<\/b>: once the e-PPO data is verified by the PAO of CPAO, it is saved in the CPAO database (PARAS). CPAO then forwards the e-PPO, the retiree's undertaking and other documents to the concerned CPPC.\"\r\n },\r\n {\r\n  \"id\": 7032,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding processing of e-PPOs in CPAO:\\n1. The Pay & Accounts Officer of CPAO checks the pension with reference to the last pay drawn mentioned in the e-PPO.\\n2. If a discrepancy is found in the e-PPO, CPAO corrects it in its own database before sending it to the bank.\\n3. The directory of authorised signatories of e-PPOs is shared by PFMS with CPAO along with the public key.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br>Statement 2 is incorrect. <b>Para 7.4.3.5<\/b>: <i>'If there is some discrepancy in the e-PPO, the pension case will be returned to PAO for making necessary changes in PFMS.'<\/i> CPAO does not correct it itself.<br><br><b>Para 7.4.3.3<\/b>: the PAO of CPAO checks the pension and other benefits with reference to the last pay drawn mentioned in the e-PPO. <b>Para 7.4.3.2<\/b>: the directory of authorised signatories of e-PPOs is shared by PFMS, along with the public key, with CPAO. Information on issue of e-PPO to the bank is shared with PFMS.\"\r\n },\r\n {\r\n  \"id\": 7033,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"CPAO generates manual PPO numbers, on specific request of the PAO, for cases not processed through PFMS. Each of the following is such a case EXCEPT:\",\r\n  \"options\": [\r\n   \"Cases where provisional pension has been paid by the PAO\",\r\n   \"Family pension to more than one claimant\",\r\n   \"Dual family pension\",\r\n   \"Normal superannuation pension of a PFMS-linked PAO\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Normal superannuation pension of a PFMS-linked PAO<\/b><br><br><b>Para 7.4.3.6<\/b>: in certain cases not processed through PFMS, CPAO generates the manual PPO number on specific request of the PAO. The cases listed include minor children, unmarried\/divorced\/widow daughters, permanently disabled children\/siblings, <i>'Family pension to more than one claimant'<\/i>, arrears\/provisional pension paid by PAO, <i>'Dual family pension'<\/i>, EOP cases and dependent parents.<br><br>For PAOs where the PFMS pension module is operational, PPO numbers are generated electronically (<b>Para 7.4.3.1<\/b>). So a routine superannuation case needs no manual number.\"\r\n },\r\n {\r\n  \"id\": 7034,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding the numbering of PPOs:\\n1. Each PPO number comprises 12 characters.\\n2. The four characters following the issuing authority's code indicate the year of issue.\\n3. For former Members of Parliament and freedom fighters under SSSY, the number is alphanumeric.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br>Statement 2 is incorrect. <b>Para 7.4.3.7<\/b>: <i>'Each PPO comprises of 12 digits'<\/i>. For former MPs and SSSY freedom fighters it is a combination of alphanumerics. The first five characters indicate the code of the PPO issuing authority, and the <i>'next two digits indicate the year of issue'<\/i>.<br><br>After this, <i>'the four digits indicate the sequential number of the PPO while the last digit is a check digit'<\/i> for computer purposes. So the structure is 5 + 2 + 4 + 1 = 12, and four is the sequence-number segment, not the year.\"\r\n },\r\n {\r\n  \"id\": 7035,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"What do the digits of PPO number 709650601302 after the five-digit issuing-authority code indicate?\",\r\n  \"options\": [\r\n   \"Year 2006; 130th PPO; computer code 2\",\r\n   \"Year 2006; 1302nd PPO of that authority\",\r\n   \"Year 1965; 601st PPO; computer code 2\",\r\n   \"2006 issue; 130th PPO; State code 2\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Year 2006; 130th PPO; computer code 2<\/b><br><br><b>Para 7.4.3.7<\/b>: the example <i>'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'<\/i>, and is allotted computer code 2.<br><br>Split it as 70965 (issuing authority) + 06 (year) + 0130 (sequence) + 2 (check digit). Similarly MPRAJ8400024 is PAO Rajya Sabha, 1984, 2nd PPO, computer code 4. The last digit is a check digit for computer purposes, not a State code.\"\r\n },\r\n {\r\n  \"id\": 7036,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding audit of pension payments by authorised banks:\\n1. Pension accounts and records maintained in the CPPCs are open to audit by the C&AG or any person appointed by Government.\\n2. The e-scrolls of the CPPCs are audited in full, voucher by voucher, against the CPAO database.\\n3. In addition to C&AG audit, the Internal Audit Wing of CPAO audits the CPPCs.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br>Statement 2 is incorrect. <b>Para 7.4.3.8<\/b>: audit of CPPCs is conducted periodically by Internal Audit Units of CPAO, and <i>'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.'<\/i><br><br><b>Para 7.17(A)<\/b>: pensionary payments, accounts, records and registers in the CPPC are open to audit by the CAG of India or any person appointed by Government. <b>Para 7.17(B)<\/b>: <i>'In addition to audit by C&AG, the CPAO will also undertake the Internal Audit of the CPPCs.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 7037,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"The Internal Audit Wing of CPAO audits pensionary payments by authorised banks to check each of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"The internal control mechanisms of the banks\",\r\n   \"The correctness of qualifying service determined by the PAO\",\r\n   \"The existence and functioning of grievance redressal for pensioners\",\r\n   \"Whether Government instructions issued from time to time are followed\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: The correctness of qualifying service determined by the PAO<\/b><br><br><b>Para 7.17(B)<\/b>: the Internal Audit Wing, CPAO checks the banks' internal control mechanisms, the accuracy and correctness of pension disbursements and their reporting and accounting, the <i>'Existence of the grievance redressal mechanism for pensioners and its functioning'<\/i>, and whether Government instructions are being followed.<br><br>Qualifying service is determined by the PAO from the service records (<b>Para 7.4.2.1<\/b>), and Rule 30 verification is final. That is not an audit point at the bank's CPPC.\"\r\n },\r\n {\r\n  \"id\": 7038,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Through which channel do pension disbursing banks consume the e-PPO sent by CPAO?\",\r\n  \"options\": [\r\n   \"The BHAVISHYA portal of DoP&PW\",\r\n   \"Their Secured File Transfer Protocol (SFTP) servers\",\r\n   \"E-mail of the scanned PPO from the PAO\",\r\n   \"The pension module of PFMS accessed by the branch\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: Their Secured File Transfer Protocol (SFTP) servers<\/b><br><br><b>Para 7.4.4(a)<\/b>: the pension disbursing banks <i>'will consume the e-PPO (both pdf and xml) sent by CPAO to their Secured File Transfer Protocol (SFTP) servers'<\/i> and acknowledge it to CPAO. The details are consumed in the bank's pension software without manual intervention.<br><br>BHAVISHYA is used by the HOO and the retiree. The PFMS pension module is used by PAOs to issue e-PPOs. The bank then verifies the KYC details from the e-PPO and credits pension to the pensioner's account.\"\r\n },\r\n {\r\n  \"id\": 7039,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding the role of pension disbursing banks:\\n1. They deduct TDS as applicable under the Income Tax Act and provide Form 16 to pensioners.\\n2. They take the life certificate from pensioners in electronic mode through Jeevan Pramaan.\\n3. They provide the pensioner an e-pension slip and a Paid and Payable Statement for each payment of arrears.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 7.4.4(e)<\/b>: <i>'The Bank will also deduct TDS as applicable as per Income Tax Act from the pension payment due and provides Form-16 to the pensioners.'<\/i> Under (f), the bank takes the life certificate through Jeevan Pramaan in electronic mode.<br><br>Under (d), the bank gives the pensioner an e-Pension slip, a copy of the e-PPO, the Paid and Payable Statement for each arrear payment and related documents. Under (c), it provides CPAO the e-scroll, PPO-wise, with arrears indicated.\"\r\n },\r\n {\r\n  \"id\": 7040,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Within how many days of receiving a PPO or revised pension authority from the PAO must CPAO dispatch it to the CPPC of the authorised bank?\",\r\n  \"options\": [\r\n   \"45 days\",\r\n   \"15 days\",\r\n   \"30 days\",\r\n   \"21 days\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 21 days<\/b><br><br><b>Para 7.4.5<\/b>: the CPAO dispatches the PPO to the CPPC <i>'not later than 21 days from the date of receipt of PPO or revised pension payment authority from PAO'<\/i>, as per CGA orders and Rule 63(4)(b) of the CCS (Pension) Rules, 2021.<br><br>45 days is the PAO's time to issue a PPO in non-superannuation cases after receiving the papers. The CPPC, in turn, must complete all formalities so that the first credit of pension is made on the due date.\"\r\n },\r\n {\r\n  \"id\": 7041,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Match List-I (Authority) with List-II (Time schedule):\\nList-I\\nA. Head of Office\\nB. PPO issuing authority (superannuation)\\nC. PPO issuing authority (other than superannuation)\\nD. CPAO\\nList-II\\n1. Dispatch PPO to CPPC within 21 days of receipt\\n2. Issue PPO within 45 days of receipt of papers\\n3. Issue PPO two months before retirement\\n4. Forward pension papers four months before superannuation\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-2, C-3, D-1\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 7.4.5<\/b> table: the Head of Office forwards pension papers to the AO <i>'not later than four months before the date of superannuation'<\/i> (A-4). The PPO issuing authority dispatches the PPO not later than two months in advance of superannuation (B-3), and in other cases within 45 days of receipt of papers from the HOO (C-2).<br><br>CPAO dispatches the PPO to the CPPC within 21 days of receipt (D-1). The CPPC ensures the first credit is made on the due date. <b>Para 7.4.6<\/b>: all keep the pensioner informed of the PPO's movement.\"\r\n },\r\n {\r\n  \"id\": 7042,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Match List-I (Category of pensioner) with List-II (Authority competent to issue PPO):\\nList-I\\nA. Former Vice-Presidents of India\\nB. High Court Judges\\nC. Central Freedom Fighters under SSSY\\nD. Chairman\/Members of CAT\\nList-II\\n1. PAO of the Tribunal\\n2. PAO (Pensions and Misc.), Ministry of Home Affairs\\n3. Respective State AG\\n4. PAO, Rajya Sabha Secretariat\",\r\n  \"options\": [\r\n   \"A-4, B-2, C-3, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-3, C-2, D-1\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 7.4.7<\/b> table: former Vice-Presidents get their PPO from the <i>'PAO, Rajya Sabha Secretariat'<\/i> (A-4), while former Presidents get it from the PAO, President Secretariat. High Court Judges are handled by the <i>'Respective State AG'<\/i> (B-3).<br><br>SSSY freedom fighters are handled by the PAO (Pensions and Misc.), MHA (C-2). SC Judges and CAT Chairman\/Members get theirs from the PAO of the Supreme Court\/Tribunal (D-1). Ex-MPs are handled by the PAO of the Lok Sabha\/Rajya Sabha Secretariat.\"\r\n },\r\n {\r\n  \"id\": 7043,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Which authority is competent to issue the PPO to a former President of India?\",\r\n  \"options\": [\r\n   \"PAO, Ministry of Home Affairs\",\r\n   \"PAO, Rajya Sabha Secretariat\",\r\n   \"PAO, President Secretariat\",\r\n   \"Central Pension Accounts Office\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: PAO, President Secretariat<\/b><br><br><b>Para 7.4.7<\/b> table: for former Presidents of India, the PPO issuing authority is the <i>'PAO, President Secretariat'<\/i>. For former Vice-Presidents it is the PAO, Rajya Sabha Secretariat, since the Vice-President is ex-officio Chairman of the Rajya Sabha.<br><br>CPAO does not issue PPOs. It generates PPO numbers where PFMS is not operational and forwards PPOs to banks under Special Seal Authority. The PAO (Pensions and Misc.), MHA issues PPOs to SSSY freedom fighters.\"\r\n },\r\n {\r\n  \"id\": 7044,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Who issues the PPO to a retiring All India Service officer whose accounts have not been separated from Audit?\",\r\n  \"options\": [\r\n   \"The Central Pension Accounts Office\",\r\n   \"The Pay and Accounts Officer of DoPT\",\r\n   \"The respective Accountant General\",\r\n   \"The Pay and Accounts Officer of the State\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: The respective Accountant General<\/b><br><br><b>Para 7.4.7<\/b> table, item 3(b): for pensioners belonging to All India Service, where accounts have been separated from Audit the <i>'Respective Pay and Accounts Officer'<\/i> issues the PPO. Where accounts have not been separated, it is the <i>'Respective AG'<\/i>.<br><br>The same split applies to UT Administration pensioners, including AIS officers borne on the UT cadre (item 3(a)). CPAO only numbers and transmits PPOs. Under <b>Para 7.10.2<\/b>, the entire AIS pension liability rests with the Government of India.\"\r\n },\r\n {\r\n  \"id\": 7045,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding the pension account of a pensioner drawing through an authorised bank:\\n1. A joint account may be held with any family member nominated for family pension.\\n2. A joint account with the spouse may be operated on 'Former or Survivor' or 'Either or Survivor' basis.\\n3. In a joint account, the pensioner must be the primary account holder.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br>Statement 1 is incorrect. <b>Para 7.5.1(iii)<\/b>: pension may be credited to a single account or a joint account <i>'with their spouses (only if they are coauthorised as family pensioners)'<\/i>, operated on 'Former or Survivor' or 'Either or Survivor' basis.<br><br><i>'The Pensioner must be the primary holder of the account in case of the joint accounts'<\/i>. The pension account is opened with a CBS-enabled branch of the authorised bank. That branch is called the pensioner's Home Branch.\"\r\n },\r\n {\r\n  \"id\": 7046,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"When the Pay and Accounts Officer nominated to issue PPOs changes, the specimen signature of the new officer is sent to CPAO duly attested by whom?\",\r\n  \"options\": [\r\n   \"The relieved officer\",\r\n   \"The Pr. Chief Controller of Accounts\",\r\n   \"The Controller General of Accounts\",\r\n   \"The Head of the Department\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: The relieved officer<\/b><br><br><b>Para 7.5.1(iv)<\/b>: the Pr.CCA\/CCA\/CA (independent charge), AG or Director of Accounts forwards the <i>'Facsimile of Special Seal'<\/i> and specimen signatures of the PPO-issuing PAO to CPAO. <i>'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.'<\/i><br><br>The same attestation-by-relieved-officer principle applies to treasury specimens (<b>Para 7.6.2<\/b>) and to the Mission in Kathmandu (<b>Para 7.13.1(B)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 7047,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"The CPAO enters each of the following particulars in the CPAO Data Bank EXCEPT:\",\r\n  \"options\": [\r\n   \"Permanent Account Number of the pensioner\",\r\n   \"Date of joining Government service\",\r\n   \"IFSC code of the bank branch opted by the pensioner\",\r\n   \"Constant Attendant Allowance\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Permanent Account Number of the pensioner<\/b><br><br><b>Para 7.5.3<\/b> lists 19 particulars for the CPAO Data Bank. They include PPO number and date, class of pension, date of birth of pensioner and spouse, <i>'Date of Joining Govt. Service'<\/i>, gratuity and commutation amounts, gross and reduced monthly pension, family pension, gallantry allowance, Fixed Medical Allowance, <i>'Constant Attendant Allowance'<\/i> and the IFSC code of the branch opted.<br><br>PAN is not among the listed fields. TDS is deducted by the bank (<b>Para 7.4.4(e)<\/b>). CPAO then transmits the PPO under Special Seal Authority to the CPPC.\"\r\n },\r\n {\r\n  \"id\": 7048,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Arrears of pension arise in a case whose finalisation was delayed by fourteen months. Who pays these arrears?\",\r\n  \"options\": [\r\n   \"The Head of Office, on a separate arrear bill\",\r\n   \"The CPPC, on the PPO sent through CPAO\",\r\n   \"The PAO, keeping a schedule of such payments\",\r\n   \"The Home Branch, on orders of its Manager\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: The PAO, keeping a schedule of such payments<\/b><br><br><b>Para 7.5.5<\/b>: arrears must be correctly worked out and paid <i>'by the PAOs (for cases which have been delayed for over one year)'<\/i>, with a schedule of such payments maintained by the PAO as in Appendix 7.5. In all other cases, arrears and future pension are authorised to banks through CPAO.<br><br>Fourteen months exceeds one year, so the PAO pays. <b>Para 7.18(a)<\/b> adds that the details of arrears paid by the PAO and the month of commencement must be mentioned in the PPO sent to CPAO.\"\r\n },\r\n {\r\n  \"id\": 7049,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"A pensioner who opted to draw pension through a bank dies before the PPO is sent to CPAO. How are his pension arrears and family pension dealt with?\",\r\n  \"options\": [\r\n   \"Home Branch pays arrears to the nominee on the PPO received\",\r\n   \"CPPC pays arrears and family pension on the original PPO\",\r\n   \"PAO pays both arrears and family pension directly\",\r\n   \"PAO pays arrears to heirs; PPO goes to CPAO for family pension only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: PAO pays arrears to heirs; PPO goes to CPAO for family pension only<\/b><br><br><b>Para 7.5.6<\/b>: where the pensioner opting to draw pension through a bank dies before the PPO is sent to CPAO, <i>'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'<\/i>.<br><br><b>Para 7.18(b)<\/b> repeats this and adds that the details of the arrears paid should be mentioned in the PPO forwarded to CPAO. This way, family pension continues through the bank channel without any risk of double payment of the arrears.\"\r\n },\r\n {\r\n  \"id\": 7050,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding channels of pension disbursement:\\n1. Pension disbursement is authorised through CPPCs of authorised banks, PAOs and treasuries.\\n2. Pension disbursed directly by a PAO is booked to the final head of account.\\n3. Payment through treasuries is permitted for PPOs issued on or after 1 January 1990.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br>Statement 3 is incorrect. <b>Para 7.5.1<\/b>: disbursement is authorised through CPPCs of authorised banks, PAOs and treasuries. <b>Para 7.5.7<\/b>: where the pensioner draws from the PAO, disbursement is normally electronic and the <i>'expenditure will be booked to the final head of account'<\/i>.<br><br><b>Para 7.6.3<\/b>: payment through treasuries <i>'in respect of the PPOs issued on and after 1st January 1990 has been totally closed'<\/i>, on the C&AG's instructions. Only PPOs issued before 1.1.1990 continue at treasury counters (<b>Para 7.6.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 7051,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"How is the specimen signature and special seal impression of a PPO-issuing PAO sent to Treasury Officers for the first time, for amendments to pre-1990 PPOs?\",\r\n  \"options\": [\r\n   \"To CPAO, which forwards it to the Treasury Officer\",\r\n   \"Directly to the Treasury Officer, attested by the relieved officer\",\r\n   \"To the C&AG, for transmission to the AG who countersigns and forwards it\",\r\n   \"To the State Finance Department for onward transmission\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: To the C&AG, for transmission to the AG who countersigns and forwards it<\/b><br><br><b>Para 7.6.2<\/b>: amendments to pre-1.1.1990 PPOs are sent to Treasury Officers by the PPO issuing authority. The special seal impression and specimen signatures, <i>'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.'<\/i><br><br>Only subsequently, on a change of incumbency, is the new officer's specimen signature sent to the Treasury Officer directly, attested by the relieved officer. The Treasury Officer keeps these on record.\"\r\n },\r\n {\r\n  \"id\": 7052,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Which of the following switchovers of the pension payment channel is permissible?\",\r\n  \"options\": [\r\n   \"Authorised Bank to PAO\",\r\n   \"PAO to authorised Bank\",\r\n   \"PAO to Treasury\",\r\n   \"One Treasury to another Treasury\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: PAO to authorised Bank<\/b><br><br><b>Para 7.7.1<\/b>: a switchover of payment channel is permissible only from <i>'Treasury Office to authorized Bank'<\/i> and from <i>'PAO to authorized Bank'<\/i>.<br><br><b>Para 7.7.3<\/b>: a switchover <i>'from Bank to Treasury\/PAO or from PAO to Treasury or from one treasury to another is prohibited'<\/i> in view of the closure of treasury payments for post-1990 PPOs. These restrictions may be relaxed only under orders of the Department of Pensions & Pensioners' Welfare. Transfers between banks' CPPCs are a separate matter (<b>Para 7.7.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 7053,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Under whose orders may the prohibition on switchover of pension payment from a bank to a treasury or PAO be done away with?\",\r\n  \"options\": [\r\n   \"Comptroller and Auditor General of India\",\r\n   \"Controller General of Accounts\",\r\n   \"Department of Pensions & Pensioners' Welfare\",\r\n   \"Central Pension Accounts Office\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Department of Pensions & Pensioners' Welfare<\/b><br><br><b>Para 7.7.3<\/b>: switchover from Bank to Treasury\/PAO, from PAO to Treasury, or between treasuries is prohibited. <i>'However, any of these restrictions may be done away with, under the orders of Department of Pensions & Pensioners Welfare.'<\/i><br><br>The C&AG's role was the instruction under which treasury payment for post-1.1.1990 PPOs was closed (<b>Para 7.6.3<\/b>). CGA and CPAO administer the bank scheme but cannot relax this prohibition. Applications for permissible switchovers go in duplicate to the existing Pension Disbursing Authority.\"\r\n },\r\n {\r\n  \"id\": 7054,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Before PPOs are sent to CPAO for a switchover of pension disbursing source, it is seen to that each of the following is ensured EXCEPT:\",\r\n  \"options\": [\r\n   \"A fresh life certificate of the pensioner is enclosed\",\r\n   \"Revised family pension has been shown in the PPO\",\r\n   \"Retiring department is shown in the disburser's portion\",\r\n   \"Payment-up-to-month and continuation-sheet certificate is recorded\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A fresh life certificate of the pensioner is enclosed<\/b><br><br><b>Para 7.7.2<\/b>: the application in duplicate (Appendix 7.6) goes to the existing Pension Disbursing Authority, who forwards it to CPAO. It is ensured that PPOs are up to date with all amendments, and that basic, reduced and commuted amounts are shown distinctly. <i>'Revised family pension has been shown in the PPO'<\/i>. The department is indicated in the disburser's portion, payment details and Part V are enclosed, and the payment\/continuation-sheet certificate is recorded.<br><br>If the disburser's portion has been replaced, its disposal is certified. A life certificate is not among the listed checks.\"\r\n },\r\n {\r\n  \"id\": 7055,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"A pensioner requests transfer of his pension account to another Pension Account Holding Branch of the same CPPC. The CPPC effects the transfer by what means?\",\r\n  \"options\": [\r\n   \"Sending the disburser's portion to the new branch by Speed Post\",\r\n   \"Returning the PPO to CPAO for a fresh Special Seal Authority\",\r\n   \"Obtaining a revised PPO from the PPO issuing authority\",\r\n   \"Changing the branch code in the system\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Changing the branch code in the system<\/b><br><br><b>Para 7.7.4.2(c)<\/b>: <i>'CPPC will transfer the pension account to the new Home Branch by changing the branch code in the system.'<\/i> The pensioner may apply at either branch. The receiving branch scans and registers the application with the CPPC.<br><br>The CPPC ensures continuity of pension without any break and intimates the change to CPAO. Sending the disburser's portion by Speed Post applies to a transfer from one CPPC to another CPPC (<b>Para 7.7.4.3<\/b>), not within the same CPPC.\"\r\n },\r\n {\r\n  \"id\": 7056,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"On a transfer of pension from one CPPC to another, the original documents reach the new CPPC seven weeks after it starts payment. For how long are ad hoc payments made?\",\r\n  \"options\": [\r\n   \"Six months or till receipt, whichever is later\",\r\n   \"Three months, irrespective of receipt\",\r\n   \"Seven weeks, till the original documents arrive\",\r\n   \"One month only, then held till receipt\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Seven weeks, till the original documents arrive<\/b><br><br><b>Para 7.7.4.3<\/b>: the new CPPC starts pension payment to the new account <i>'on ad-hoc basis for a period of 3 months or till the original document received whichever is earlier'<\/i>.<br><br>Seven weeks is earlier than three months, so ad hoc payment runs for seven weeks. The old CPPC stops disbursement and sends the disburser's portion by Speed Post, intimating the post number to the new CPPC. It also sends arrears and recoveries due, with an attested due and drawn statement.\"\r\n },\r\n {\r\n  \"id\": 7057,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding transfer of pension from one CPPC to another:\\n1. The pensioner submits the application directly to CPAO, which authorises the new CPPC.\\n2. The new CPPC acknowledges receipt of the scanned documents by revert mail.\\n3. The old CPPC sends the scanned application, scanned PPO and last payment details to the new CPPC.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br>Statement 1 is incorrect. <b>Para 7.7.4.3<\/b>: the pensioner submits the application to the PAHB, which forwards it to the present CPPC. The present CPPC sends the <i>'scanned application and scanned PPO along with the last payment paid'<\/i> to the new CPPC. <i>'The new CPPC will acknowledge the receipt of scanned copy of the PPO, application and the last payment reported by revert mail.'<\/i><br><br>CPAO is only informed of the change. To avoid overpayment, the old CPPC records a certificate on the disburser's portion of payment up to a month and the number of continuation sheets.\"\r\n },\r\n {\r\n  \"id\": 7058,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"How is pension transferred from the CPPC of an authorised bank to the Embassy of India, Kathmandu?\",\r\n  \"options\": [\r\n   \"CPPC sends disburser's portion to CPAO, which authorises the Embassy\",\r\n   \"The PAO issues a fresh PPO addressed to the Embassy\",\r\n   \"CPPC sends the disburser's portion directly to the Embassy\",\r\n   \"Pr.CCA, MEA authorises the Embassy on the pensioner's request\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: CPPC sends disburser's portion to CPAO, which authorises the Embassy<\/b><br><br><b>Para 7.7.4.4<\/b>: the pensioner requests transfer on a simple sheet of paper to the old PAHB after drawing the pension already due. The CPPC forwards the disburser portion of the PPO and the request to CPAO, with a certificate of last pension paid and the attested Drawn Statement.<br><br><i>'CPAO will authorize EoI Kathmandu for making payment of future pension'<\/i> and forwards all documents. CPAO also informs the PAO concerned. The reverse transfer from Kathmandu to an Indian CPPC also goes through CPAO (<b>Para 7.7.4.5<\/b>).\"\r\n },\r\n {\r\n  \"id\": 7059,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Up to what percentage of pension may a Government servant commute?\",\r\n  \"options\": [\r\n   \"One-third\",\r\n   \"Forty percent\",\r\n   \"Fifty percent\",\r\n   \"Twenty-five percent\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: Forty percent<\/b><br><br><b>Para 7.8.1<\/b>: <i>'The Government servant may commute up to forty percent of pension.'<\/i> Commutation is governed by the CCS (Commutation of Pension) Rules, 1981, and may be allowed with or without medical examination as specified in the Rules.<br><br>One-third was an older ceiling and is no longer the limit. Forty percent also appears in NPS as the minimum share of pension wealth to be annuitised on normal exit at 60 (<b>Para 7.20.1(iii)<\/b>), which is a different provision.\"\r\n },\r\n {\r\n  \"id\": 7060,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"A retiree's basic pension is \u20b945,677 and he commutes the maximum permissible. If the commutation factor is 8.194, what is the commuted value payable?\",\r\n  \"options\": [\r\n   \"\u20b917,96,532\",\r\n   \"\u20b917,96,452\",\r\n   \"\u20b917,96,453\",\r\n   \"\u20b917,96,531\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: \u20b917,96,453<\/b><br><br><b>Para 7.8.1<\/b>: forty percent of \u20b945,677 is \u20b918,270.80. <i>'If pension to be commuted results in fraction of a rupee, such fraction of rupee shall be ignored'<\/i>, so \u20b918,270 is commuted. The commuted value is 18,270 \u00d7 12 \u00d7 8.194 = \u20b917,96,452.56.<br><br><i>'The commuted value to be paid in lump sum will be rounded off to next higher rupee'<\/i>, which gives \u20b917,96,453. Rounding down gives \u20b917,96,452. Using \u20b918,270.80 without ignoring the fraction gives \u20b917,96,531.22, which rounds to \u20b917,96,532.\"\r\n },\r\n {\r\n  \"id\": 7061,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding commutation of pension:\\n1. The commuted value is worked out at rates applicable on the date of retirement.\\n2. A Government servant against whom departmental or judicial proceedings are pending cannot commute during their pendency.\\n3. Commutation may be allowed with or without medical examination, as specified in the Rules.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br>Statement 1 is incorrect. <b>Para 7.8.1<\/b>: the commuted value is worked out with reference to the 'Commutation Table' <i>'at rates applicable to the pensioner on the date on which the commutation becomes absolute'<\/i>, not the date of retirement.<br><br>A Government servant against whom departmental or judicial proceedings have been instituted <i>'cannot avail of commutation benefit during pendency of such proceedings'<\/i>. Commutation is allowed either on medical examination or without it, as the Rules specify.\"\r\n },\r\n {\r\n  \"id\": 7062,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding commutation authorised with the PPO for a superannuating Government servant:\\n1. He applies for commutation along with the pension papers in Form 6 before retirement.\\n2. The PAO authorises electronic payment marked 'not payable before' the date following the date of retirement.\\n3. After commutation, the PPO shows only the reduced pension, not the gross pension.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br>Statement 3 is incorrect. <b>Para 7.8.2<\/b>: the Government servant applies for commutation along with the pension papers in Form 6 before retirement. The PAO authorises the HOO to draw the commuted value by bill, and authorises payment electronically marked 'not payable before' the date following the date of retirement.<br><br>The PPO shows that the commuted value was authorised separately through the DDO and that the monthly pension has been reduced. <i>'However, the gross pension and the amount commuted shall also continue to be exhibited in the PPO.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 7063,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"A pensioner's pension was reduced on account of commutation from 1 January 2020. After an upward revision, he commuted again, and the second reduction became operative from 1 July 2023. When will the commuted amounts be restored?\",\r\n  \"options\": [\r\n   \"First on 1 January 2032, second on 1 July 2035\",\r\n   \"Both on 1 January 2035\",\r\n   \"Both on 1 July 2038\",\r\n   \"First on 1 January 2035, second on 1 July 2038\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: First on 1 January 2035, second on 1 July 2038<\/b><br><br><b>Para 7.8.2<\/b>: the commuted amount is restored <i>'on completion of fifteen years'<\/i> from the date the reduction becomes operative, under Rule 6 of the CCS (Commutation of Pension) Rules, 1981. Where commutation was paid on more than one occasion because of upward revision, <i>'the respective commuted amount of the pension shall be restored on completion of fifteen years from the respective date(s)'<\/i>.<br><br>So the first portion is restored on 1 January 2035 and the second on 1 July 2038. Twelve years is not the restoration period.\"\r\n },\r\n {\r\n  \"id\": 7064,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"A pensioner drawing pension through a bank was not paid the commuted value by the Head of Office. By whom, and how, is it then paid?\",\r\n  \"options\": [\r\n   \"Head of Office, on a fresh bill after one year\",\r\n   \"PAO directly, by crossed cheque on a pre-receipted bill\",\r\n   \"The bank, on the PAO's authority letter routed through CPAO\",\r\n   \"CPAO, by debit to the PSB suspense head\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: The bank, on the PAO's authority letter routed through CPAO<\/b><br><br><b>Para 7.8.3<\/b>: where the pensioner draws pension through the bank and has not been paid the commuted value by the HOO on the PAO's authorisation, <i>'the payment in such case will be made by the bank'<\/i>.<br><br>This is done on receipt of authorisation from the PAO of the Ministry\/Department or of the UT, through a separate authority letter (Appendix 7.7). The authority is communicated to the concerned CPPC through CPAO, as per the Scheme for Payment of Pensions by Authorized Banks.\"\r\n },\r\n {\r\n  \"id\": 7065,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"An officer served 14 years in the Railways and 19 years in a civil Ministry, where he permanently belonged at retirement. Who bears his pension and gratuity liability?\",\r\n  \"options\": [\r\n   \"The Ministry, with proportionate recovery from the Railways\",\r\n   \"The Railways and the Ministry, in proportion to service\",\r\n   \"The Railways, as the first department served\",\r\n   \"The civil Ministry, in full\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: The civil Ministry, in full<\/b><br><br><b>Para 7.9.1<\/b>: <i>'The liability for pension including gratuity will be borne in full by the Department to which the Government Servant permanently belongs at the time of retirement.'<\/i><br><br>Allocation of liability for service under more than one department of the Government of India, including Railways, Posts, Telecommunications, Defence and UT Governments, <i>'has been dispensed with'<\/i>. So there is no apportionment or proportionate recovery between departments.\"\r\n },\r\n {\r\n  \"id\": 7066,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"With effect from which date is the liability for pension, including gratuity, borne in full by the Central or State Government to which the Government servant permanently belongs at retirement?\",\r\n  \"options\": [\r\n   \"1 April 1987\",\r\n   \"1 January 1990\",\r\n   \"31 December 1990\",\r\n   \"15 August 1986\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 April 1987<\/b><br><br><b>Para 7.9.2<\/b>: <i>'With effect from 1st April 1987, the liability for pension including gratuity will be borne in full by the Central\/ State Government'<\/i> to which the Government servant permanently belongs at retirement. Recovery of proportionate pension from the Government under whom he served earlier is no longer made.<br><br>1 January 1990 is when CPAO was established, and 1990-91 is the year from which the C&AG was relieved of compiling civil pension accounts. Allocation continues for pensions sanctioned before 1.4.87.\"\r\n },\r\n {\r\n  \"id\": 7067,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding allocation of pension liability between Governments:\\n1. Allocation continues in cases where pension was sanctioned before 1 April 1987.\\n2. Proportionate pension is still recovered from a State Government under which the Central Government servant served earlier.\\n3. Allocation between State Governments continues where the State Act, 1953 and the States Re-organisation Act, 1956 govern it.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br>Statement 2 is incorrect. <b>Para 7.9.3<\/b>: <i>'Allocation of pension will, however, continue to be made in those cases, where pension had been sanctioned prior to 1.4.87.'<\/i> Between State Governments, cases governed by the State Act, 1953 and the States Re-organisation Act, 1956 continue to be allocated.<br><br><b>Para 7.9.2<\/b>: from 1 April 1987 the Government to which the servant permanently belongs bears the liability in full, and <i>'the recovery of proportionate pension will not be made any more'<\/i> from the Government under whom he served earlier.\"\r\n },\r\n {\r\n  \"id\": 7068,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Who reimburses CPAO for pension paid through authorised banks to pensioners of the National Capital Territory of Delhi?\",\r\n  \"options\": [\r\n   \"Department of Pensions & Pensioners' Welfare\",\r\n   \"Ministry of Home Affairs\",\r\n   \"Controller General of Accounts\",\r\n   \"Government of NCT of Delhi\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Government of NCT of Delhi<\/b><br><br><b>Para 7.10.1<\/b>: NCT of Delhi pensioners may draw pension through authorised banks. The Controller of Accounts, GNCTD issues the necessary authorisation\/instructions to the banks through CPAO. <i>'Government of National Capital Territory of Delhi will make the reimbursement to CPAO.'<\/i><br><br>This is similar to other arrangements where CPAO acts for another Government and is reimbursed, such as State Governments bearing HC Judges' pension (<b>Para 7.12.2<\/b>). There, however, CPAO raises a claim against the State AG.\"\r\n },\r\n {\r\n  \"id\": 7069,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding pension of All India Service officers:\\n1. The pension liability of AIS officers retiring from a State Government is borne by that State Government.\\n2. Both halves of the PPO of AIS officers are prepared in white colour only.\\n3. The Cadre\/State\/Batch of the officer is mentioned in the SSA as well as both halves of the PPO.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br>Statement 1 is incorrect. <b>Para 7.10.2<\/b>: under the DoPT OM dated 11-04-2007, the entire pensionary liabilities of AIS officers, whether retiring from the State or the Central Government, <i>'are borne by the Government of India'<\/i>. Retiring AIS officers may draw pension through the Government of India or the State Government on whose cadre they are borne.<br><br>PAOs prepare <i>'the both halves of PPO in White Colour only'<\/i> for AIS officers. The Cadre\/State\/Batch is clearly mentioned in the SSA and both halves of the PPO.\"\r\n },\r\n {\r\n  \"id\": 7070,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Match List-I (Transaction) with List-II (Head of account):\\nList-I\\nA. Bank payment to a Central civil pensioner, on check of e-scroll\\nB. Bank payment to a freedom fighter under SSSY\\nC. Contra credit for bank payments pending put-through\\nD. Credit on receipt of put-through from RBI\\nList-II\\n1. 8675 Deposits with Reserve Bank \u2013 101 Central Civil\\n2. 8658 Public\/Private Sector Bank Suspense\\n3. 2235-60-107 Swatantrata Sainik Samman Pension Scheme\\n4. 2071 Pension and other Retirement Benefits \u2013 01 Civil\",\r\n  \"options\": [\r\n   \"A-4, B-2, C-3, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-3, C-2, D-1\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 7.11.1(ii)<\/b>: after checking the e-scrolls against the Central Data Bank, bank payments are debited to <i>'2071 - Pension and other Retirement Benefits; 01 Civil'<\/i> for civil pensioners (A-4). For SSSY they go to 2235-60-107, Swatantrata Sainik Samman Pension Scheme (B-3).<br><br><i>'Contra credit will be afforded to the major head 8658 Public\/Private sector bank suspense head.'<\/i> (C-2) When the put-through is received from RBI, 8658 is cleared by minus credit, and credit is given to <i>'8675-Deposits with Reserve Bank: 101 - Central Civil'<\/i> (D-1).\"\r\n },\r\n {\r\n  \"id\": 7071,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding accounting of Central civil pensions paid at treasury counters:\\n1. The State AG raises a debit claim against CPAO on a quarterly basis.\\n2. CPAO settles the claim by cheque sent with a forwarding letter in Form CAM-54.\\n3. The contra credit for the cheque is afforded to '8670 Cheques and Bills \u2013 102 PAO Cheques'.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br>Statement 1 is incorrect. <b>Para 7.11.2<\/b>: treasury payments are first debited under 8658-101 PAO Suspense, adjustable by PAO, CPAO. The State AG <i>'will raise a debit claim on monthly basis'<\/i>, supported by schedules (Appendix 7.9). CPAO enters it in the Register of Inward Claims (Appendix 7.10) and debits the final heads.<br><br>Contra credit goes to <i>'8670 cheques and Bills 102- PAO cheques'<\/i>. <i>'The cheque along with a forwarding letter in Form CAM-54 shall be forwarded to the AGs concerned.'<\/i> Quarterly claims relate to HC Judges' pension recoveries (<b>Para 7.12.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 7072,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Under which head is Central civil pension paid at a treasury counter initially debited in the State Section of the treasury accounts?\",\r\n  \"options\": [\r\n   \"8658 Public\/Private Sector Bank Suspense\",\r\n   \"2071 Pension \u2013 01 Civil, in the State's own accounts\",\r\n   \"8679 Accounts with Governments of Other Countries\",\r\n   \"8658 Suspense \u2013 101 PAO Suspense, adjustable by PAO, CPAO\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 8658 Suspense \u2013 101 PAO Suspense, adjustable by PAO, CPAO<\/b><br><br><b>Para 7.11.2<\/b>: pension paid at treasury counters is initially debited in the 'State Section' of treasury accounts under <i>'8658 Suspense Accounts; 101- PAO Suspense-Transactions adjustable by Pay and Accounts Officer - CPAO'<\/i>. The State AG books it there and claims monthly from CPAO.<br><br>PSB Suspense under 8658 is the contra for bank payments (<b>Para 7.11.1<\/b>). 8679 is used for pensions paid on behalf of foreign Governments (<b>Para 7.15<\/b>). The final head 2071 is debited by CPAO when it settles the AG's claim.\"\r\n },\r\n {\r\n  \"id\": 7073,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Who ultimately bears the charges for payment of pension to retired High Court Judges drawing pension through CPAO arrangements?\",\r\n  \"options\": [\r\n   \"The respective State Governments\",\r\n   \"The Central Government, from the pension grant\",\r\n   \"The Supreme Court, from its own budget\",\r\n   \"Centre and State equally\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: The respective State Governments<\/b><br><br><b>Para 7.12.2<\/b>: <i>'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.'<\/i><br><br>CPAO segregates the scrolls, schedules and vouchers State-wise, reconciles the figures monthly and claims reimbursement from the AG concerned. It debits 8658 PAO Suspense (adjustable by the AG) with contra credit to 0071 \u2013 106 Pensionary Charges. The claims are marked 'Pension to High Court Judges' and raised separately from other claims (<b>Para 7.12.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 7074,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Match List-I (Period of transactions) with List-II (Mode of CPAO's claim against the AG for High Court Judges' pension):\\nList-I\\nA. Quarter ending September\\nB. February\\nC. Transactions of 10 March\\nD. Transactions of 27 March\\nList-II\\n1. Telegraphic advice\\n2. Debit raised at weekly intervals\\n3. Monthly claim\\n4. Quarterly outward claim\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-2, C-3, D-1\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 7.12.2<\/b>: CPAO sends an outward claim (Appendix 7.11) <i>'on quarterly basis for the quarters ending June, September and December'<\/i> (A-4). <i>'The claim for January and February will however, be sent on monthly basis.'<\/i> (B-3)<br><br>For March, <i>'the debit shall be raised on weekly intervals'<\/i> (C-2). For transactions arising on or after 25th March, <i>'telegraphic advices shall be sent to the A.G. concerned'<\/i> (D-1). This year-end tightening ensures inter-Government settlement within the financial year.\"\r\n },\r\n {\r\n  \"id\": 7075,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"When CPAO claims reimbursement of High Court Judges' pension from a State, to which head is the contra credit afforded?\",\r\n  \"options\": [\r\n   \"0071 \u2013 minor head 106 Pensionary Charges\",\r\n   \"8658 \u2013 PAO Suspense adjustable by the AG\",\r\n   \"2071 \u2013 01 Civil, as a minus debit\",\r\n   \"8675 \u2013 101 Central Civil\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 0071 \u2013 minor head 106 Pensionary Charges<\/b><br><br><b>Para 7.12.2<\/b>: CPAO debits the reconciled amount to 8658 Suspense Accounts \u2013 PAO Suspense \u2013 Transactions adjustable by the AG concerned. <i>'Contra credit will be afforded to the minor head '106 \u2013 Pensionary Charge''<\/i> in respect of HC Judges recovered from State Governments, under major head 0071 Contributions and Recoveries towards Pension.<br><br>On receipt of the AG's cheque or draft, a note is kept in column 6 of Appendix 7.11. On receipt of the bank's receipt scroll, the 8658 debit is cleared.\"\r\n },\r\n {\r\n  \"id\": 7076,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Match List-I (Pensioners residing in Nepal) with List-II (Arrangement):\\nList-I\\nA. Defence pensioners\\nB. Assam Rifles pensioners\\nC. State Government pensioners\\nD. Assam Rifles ex-servicemen paid as a special case\\nList-II\\n1. Sub-post office at Vijaynagar, Arunachal Pradesh\\n2. PPO routed by State AG through Pr.CCA, MEA\\n3. PPO sent by PAO Assam Rifles to CPAO, then to the Mission\\n4. Military Attach\u00e9 paying on PCDA Prayagraj's authority\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-4, B-2, C-3, D-1\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 7.13.1(A)<\/b>: Defence pensions are paid by the Military Attach\u00e9 of the Indian Embassy, Kathmandu on authority from the Pr. Controller of Defence Accounts, Prayagraj (A-4). <b>(B)(i)<\/b>: the PAO Assam Rifles, MHA forwards PPOs under SSA to CPAO, which sends them direct to the Mission (B-3).<br><br><b>(C)<\/b>: State AG PPOs <i>'will be routed through the Pr. CCA, MEA to the Mission in Kathmandu'<\/i> (C-2). As a special case, Assam Rifles ex-servicemen may be paid through the sub-post office at Vijaynagar in Arunachal Pradesh (D-1).\"\r\n },\r\n {\r\n  \"id\": 7077,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding payment of Central civil pensions in Nepal:\\n1. The specimen signature of the PAO in CPAO is forwarded to the Mission for the first time through the Pr.CCA, MEA.\\n2. Pension payments are adjusted to the final head under 2071 in the books of CPAO.\\n3. The Pr.CCA, MEA sends the paid vouchers with certified lists to CPAO for post-check and audit.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br>Statement 2 is incorrect. <b>Para 7.13.1(B)(iii)<\/b>: these pension and gratuity payments <i>'will be adjusted to the final head of account under the major head \\\"2071 -Pension and other retirement benefits\\\" in the books of Pr. CCA, Ministry of External Affairs'<\/i>.<br><br>Under (B)(i), CPAO's specimen signature and seal go to the Mission through the Pr.CCA, MEA the first time. Under (iv), the Pr.CCA, MEA sends vouchers and certified lists to CPAO for post-check, record and production to Statutory Audit.\"\r\n },\r\n {\r\n  \"id\": 7078,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Under which head is the expenditure on Defence pensions paid in Nepal by the Military Attach\u00e9 booked in the Embassy's cash account?\",\r\n  \"options\": [\r\n   \"8658 PAO Suspense adjustable by PCDA (Pensions) Prayagraj\",\r\n   \"2071 Pension \u2013 01 Civil in the books of Pr.CCA, MEA\",\r\n   \"8658 PAO Suspense adjustable by PAO, CPAO\",\r\n   \"8679 Accounts with Governments of Other Countries\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 8658 PAO Suspense adjustable by PCDA (Pensions) Prayagraj<\/b><br><br><b>Para 7.13.1(A)<\/b>: the expenditure is booked under <i>'8658 - Suspense Accounts- PAO Suspense- Transactions adjustable by Pr. Chief Controller of Defence Accounts (Pensions) Prayagraj'<\/i> and included in the Embassy's monthly cash account to the Pr.CCA, MEA.<br><br>The schedule with vouchers goes directly to PCDA (Pensions) Prayagraj for adjustment to the final head. A copy is attached to the cash account so the Pr.CCA, MEA can settle with PCDA. The final head 2071 in Pr.CCA MEA's books applies to civil pensions, not Defence pensions.\"\r\n },\r\n {\r\n  \"id\": 7079,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding Central civil pensioners in Sikkim:\\n1. Pension is disbursed only through the State Bank of India, Sikkim.\\n2. The Finance Department of the Government of Sikkim continues to pay existing Central civil pensioners.\\n3. CPAO reimburses the Sikkim Finance Department by debit to 8658 PAO Suspense.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br>Statement 3 is incorrect. <b>Para 7.14.1<\/b>: <i>'Pension to Central Civil Pensioners in Sikkim will be disbursed only through State Bank of India, Sikkim.'<\/i> The procedure is the same as in para 7.5.<br><br><b>Para 7.14.2<\/b>: the Finance Department, Government of Sikkim continues to pay existing Central civil pensioners and claims reimbursement from CPAO with vouchers. After scrutiny, CPAO reimburses by demand draft or cheque in favour of the Secretary, Finance Department, Gangtok, <i>'and account for the debit under the final head of account'<\/i>, not a suspense head.\"\r\n },\r\n {\r\n  \"id\": 7080,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding Burma (Myanmar) civilian pensioners who are Indian nationals:\\n1. The sanction and PPO are issued by the AG, Burma and sent to the AG of the State where the pensioner wishes to draw pension.\\n2. The State AG obtains reimbursement through an advice sent to RBI, Central Accounts Section, Nagpur.\\n3. Ad hoc ex-gratia allowance to them is debited under 8658 and settled with the PAO, DEA.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br>Statement 3 is incorrect. <b>Para 7.15.2<\/b>: sanction and PPO are issued by the AG, Burma to the State AG, and pension is drawn from treasuries. Expenditure is debited to 8679 \u2013 Government of Burma. The State AG sends a debit claim to AG Burma and an advice to <i>'the RBI, Central Accounts Section, Nagpur'<\/i> for reimbursement.<br><br>The ad hoc ex-gratia allowance, admissible from 1.6.87, is sanctioned by the AG, debited under 8658 and <i>'settled with the Pay and Accounts Officer, CPAO'<\/i>, not the PAO, DEA.\"\r\n },\r\n {\r\n  \"id\": 7081,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Who issues amendments to PPOs of Burma civilian pensioners drawing pension from treasuries located in Union Territories?\",\r\n  \"options\": [\r\n   \"The Pay and Accounts Officer, DEA, New Delhi\",\r\n   \"The AG, Burma\",\r\n   \"The Central Pension Accounts Office\",\r\n   \"The State AG of the nearest State\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: The Pay and Accounts Officer, DEA, New Delhi<\/b><br><br><b>Para 7.15.2<\/b>: the State AG issues amendments where Burma pensioners draw from treasuries in his jurisdiction. <i>'In the case of pensioners drawing their pension from treasuries located in Union Territories, the Pay and Accounts Officer, DEA, New Delhi will undertake the work of issue of amendments, etc.'<\/i><br><br>For such UT treasuries, the AG or the departmentalised PAO raises a debit against the PAO (Foreign Claims), DEA. The PAO, DEA reimburses by debit to 8679 and seeks reimbursement through RBI, CAS, Nagpur.\"\r\n },\r\n {\r\n  \"id\": 7082,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"To whom do the Governments of Singapore and Sri Lanka communicate the sanctions and PPOs of their pensioners residing in India?\",\r\n  \"options\": [\r\n   \"The Central Pension Accounts Office\",\r\n   \"The Pay and Accounts Officer, DEA\",\r\n   \"The Pr.CCA, Ministry of External Affairs\",\r\n   \"The State AG where the pensioner resides\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: The Pay and Accounts Officer, DEA<\/b><br><br><b>Para 7.15.3<\/b>: sanctions and PPOs, with amounts in foreign and Indian currency, <i>'will be communicated by the foreign Governments to the Pay and Accounts Officer, DEA'<\/i>. A copy goes to the AG or PAO of the State\/UT where the pensioner resides.<br><br>The PAO, DEA then issues the Special Seal Authority. The AG debits 8658 PAO Suspense and claims from PAO, DEA, who debits 8679 and claims from the foreign Government, which reimburses by demand draft. In fresh cases, the PAO, DEA pays directly by crossed cheque or bank draft on a pre-receipted bill.\"\r\n },\r\n {\r\n  \"id\": 7083,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding Pakistan (including Bangladesh) civil pensioners:\\n1. Payments under the Ad-hoc payment scheme are regularly reimbursed by the Government of Pakistan.\\n2. The PAO (Pension & Misc.) reimburses the State AG by debit to 8679 Accounts with Governments of Other Countries.\\n3. Pensions under the Indo-Pakistan Provisional Pension Payment Scheme are sanctioned by the Central Claims Organisation under the Rehabilitation Division of MHA.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br>Statement 1 is incorrect. <b>Para 7.15.4(i)<\/b>: Indo-Pak provisional pensions are sanctioned by the officer in charge, Central Claims Organisation under the Rehabilitation Division of MHA. The PAO (Pension & Misc.) authorises the State AG, then reimburses the AG's claim by debit to 8679 and raises a debit against the foreign Government.<br><br>For the Ad-hoc scheme, <i>'At present there is no agreement with the Government of Pakistan for reimbursement of claims under the Ad-hoc payment scheme.'<\/i> Such payments are centralised in the books of the PAO (Pension & Misc.).\"\r\n },\r\n {\r\n  \"id\": 7084,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Where the AG's office had issued the original PPO, the AG may authorise ex-gratia family pension to families of pre-partition pensioners on the basis of each of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"The claimant's plain-paper affidavit with any two acceptable documents\",\r\n   \"A succession certificate from a Court\",\r\n   \"An affidavit sworn before a Magistrate\",\r\n   \"A certificate from the village headman alone\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: A certificate from the village headman alone<\/b><br><br><b>Para 7.15.4<\/b>: there was no family pension scheme at partition. Where the AG's office issued the PPO, the AG may authorise ex-gratia family pension on the basis of a <i>'Succession certificate from a Court'<\/i> or an <i>'Affidavit shown before a Magistrate'<\/i>. A plain-paper affidavit supported by any two documents acceptable to the HoD\/Pension Sanctioning Authority also suffices.<br><br>Where no details are available, the Settlement Commissioner, Rehabilitation Division processes the cases, and the PPO is issued by the PAO (Pension and Misc.), MHA.\"\r\n },\r\n {\r\n  \"id\": 7085,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Match List-I (Category) with List-II (Feature):\\nList-I\\nA. ICS Family Pension Fund (Transferred)\\nB. ICS Family Pension Fund (Un-transferred)\\nC. ICS Family Pension (Non-European Members)\\nD. Recurring awards from the Compassionate Fund\\nList-II\\n1. Paid quarterly in arrears by crossed cheque\/bank draft\\n2. Debited to 2071-01-200 Other Pensions\\n3. Government of U.K. pays only the basic pension\\n4. Claimed from U.K. through a Proforma Account without vouchers\",\r\n  \"options\": [\r\n   \"A-4, B-2, C-3, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-3, C-2, D-1\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 7.15.5<\/b>: for the Transferred Fund, reimbursement is claimed from the U.K. after the year closes through a Proforma Account; <i>'No vouchers are required to be sent in support of the claim.'<\/i> (A-4) <b>Para 7.15.6<\/b>: for the Un-transferred Fund, <i>'the Govt. of U.K. pays only basic pension'<\/i> (B-3).<br><br><b>Para 7.15.7<\/b>: NEM family pension is debited to 2071-01-200 Other Pensions (C-2). <b>Para 7.16.3<\/b>: recurring Compassionate Fund awards are paid quarterly in arrears by crossed cheque or bank draft (D-1). All ICS categories are paid quarterly in advance.\"\r\n },\r\n {\r\n  \"id\": 7086,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"At what intervals are payments made in all categories of ICS Family Pension Funds?\",\r\n  \"options\": [\r\n   \"Quarterly in advance\",\r\n   \"Quarterly in arrears\",\r\n   \"Monthly in arrears\",\r\n   \"Half-yearly in advance\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Quarterly in advance<\/b><br><br><b>Para 7.15.7<\/b>: <i>'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.'<\/i> The sanction giving the amount for the quarter is sent to the widow of the pensioner. Payment is made by demand draft on a pre-receipted bill.<br><br>Contrast recurring awards from the Compassionate Fund, which are paid at quarterly intervals in arrears (<b>Para 7.16.1<\/b>). All ICS family pensions are arranged by the PAO, Department of Economic Affairs.\"\r\n },\r\n {\r\n  \"id\": 7087,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding payments from the Compassionate Fund of the Government of India:\\n1. The sanction is issued by the Ministry\/Department with the concurrence of the Establishment Division of the Ministry of Finance.\\n2. Recurring awards are noted by the PAO in a separate register in Form CAM-25.\\n3. Recurring awards may be paid through a public sector bank on the pensioner's option.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br>Statement 3 is incorrect. <b>Para 7.16.2<\/b>: lump sum awards are paid by crossed cheque or bank draft on the sanction issued by the Ministry <i>'with the concurrence of the Establishment Division of the Ministry of Finance'<\/i>. The DDO submits a bill in CAM-67 with a descriptive roll.<br><br><b>Para 7.16.3<\/b>: recurring awards are noted <i>'in a separate Register to be maintained in Form CAM-25'<\/i>, and paid quarterly in arrears on a pre-receipted CAM-67 bill. <i>'The payment through Public Sector Bank is not permitted in these cases.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 7088,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Under which major head is payment from the Compassionate Fund of the Government of India classified?\",\r\n  \"options\": [\r\n   \"8443 \u2013 Civil Deposits\",\r\n   \"2071 \u2013 Pensions and other Retirement Benefits\",\r\n   \"2235 \u2013 Social Security and Welfare\",\r\n   \"0071 \u2013 Contributions and Recoveries towards Pension\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 2235 \u2013 Social Security and Welfare<\/b><br><br><b>Para 7.16.2<\/b>: the expenditure is classified under <i>'2235 \u2013 Social Security and Welfare - Other Social Security and Welfare Programmes - Other Programmes - Payment from the Compassionate Fund'<\/i>. Under <b>Para 7.16.3<\/b>, recurring payments are debited to the same head.<br><br>2071 is the head for civil pensions. 2235 is also the major head for SSSY freedom fighters' pension, under sub-major 60 and minor head 107 (<b>Para 7.11.1<\/b>). 8443 and 0071 figure in NPS adjustments of PFRDA remittances (<b>Para 7.20.5<\/b>).\"\r\n },\r\n {\r\n  \"id\": 7089,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Arrears withheld for want of a life certificate may be released by the CPPC on specific orders of the bank's Manager\/Officer in charge only if they relate to a period of less than how many years?\",\r\n  \"options\": [\r\n   \"Five years\",\r\n   \"One year\",\r\n   \"Two years\",\r\n   \"Three years\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Three years<\/b><br><br><b>Para 7.18(c)<\/b>: <i>'If the arrears relate to a period less than three years'<\/i> and were not credited because of late submission of certificates or routine matters, the CPPC may pay them after obtaining specific orders of the Manager\/Officer in charge. That officer releases payment after verifying the bona fides of the claim.<br><br>Such payments are shown prominently in the payment scrolls. For three years and above, the disburser's portion is returned to CPAO (<b>Para 7.18(d)<\/b>). One year is the delay beyond which the PAO pays arrears of delayed finalisation (<b>Para 7.5.5<\/b>).\"\r\n },\r\n {\r\n  \"id\": 7090,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Pension has not been credited to a pensioner's account for 3 years and 2 months because he did not submit his life certificate. What must the CPPC do?\",\r\n  \"options\": [\r\n   \"Refer the case to the PAO to pay arrears and continue current pension\",\r\n   \"Pay the arrears on the specific orders of the bank's Manager\",\r\n   \"Pay the arrears after obtaining a fresh life certificate and indemnity bond\",\r\n   \"Return disburser's portion to CPAO, noting date up to which credited\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Return disburser's portion to CPAO, noting date up to which credited<\/b><br><br><b>Para 7.18(d)<\/b>: if pension has not been credited <i>'for a period of 3 years and above, the disburser's portion of the PPO should be returned to the CPAO by the CPPC'<\/i>. The CPPC endorses the date up to which pension was credited. CPAO forwards it to the PPO issuing authority.<br><br>Arrears and current pension are then paid by the CPPC on receipt of the PPO with the competent authority's sanction through CPAO. The Manager's-orders route applies only to periods of less than three years.\"\r\n },\r\n {\r\n  \"id\": 7091,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"A pensioner dies at 00:30 hours on 16 August. Up to which date is pension payable to him?\",\r\n  \"options\": [\r\n   \"31 July, the end of the preceding month\",\r\n   \"15 August, the day preceding death\",\r\n   \"31 August, the end of the month of death\",\r\n   \"16 August, the day of death\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 16 August, the day of death<\/b><br><br><b>Para 7.18(e)<\/b>: <i>'Pension shall be drawn for the day of pensioner's death irrespective of the time of the death.'<\/i> So even a death just after midnight on 16 August entitles the pensioner to pension for 16 August.<br><br>On receiving the death certificate, the CPPC works out arrears due, or any overpayment. It recovers any overpayment from the deceased's account under the undertaking obtained when the pension papers were submitted to the HOO. Family pension, if authorised, runs from the following day.\"\r\n },\r\n {\r\n  \"id\": 7092,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding arrears on the death of a pensioner who had made a valid nomination:\\n1. The pensioner's half of the PPO is returned to the nominee if family pension stands authorised through the same PPO.\\n2. The nominee applies for the arrears to the PAHB along with the pensioner's half of the PPO.\\n3. The same procedure applies when family pension ceases on death, remarriage or attaining the maximum age.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 7.18(e)(i)<\/b>: the CPPC enters the date of death in the disburser's portion. The pensioner's half is returned to the nominee <i>'if family pension stands authorised through the same PPO'<\/i>. Otherwise both halves go through CPAO to the PPO issuing authority.<br><br>The nominee applies to the PAHB with the pensioner's half showing the period of arrears. The PAHB verifies the claim and intimates the CPPC to credit the claimant's account. This applies <i>'mutatis mutandis'<\/i> where family pension ceases on death, remarriage\/marriage or attaining the maximum age.\"\r\n },\r\n {\r\n  \"id\": 7093,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"A pensioner holding a joint account with his spouse dies before receiving the first payment of pension. How is family pension started?\",\r\n  \"options\": [\r\n   \"PAO pays family pension directly till the PPO is amended\",\r\n   \"Spouse must first get a revised PPO from the PAO through CPAO\",\r\n   \"Spouse must open a fresh single account in all cases\",\r\n   \"Bank starts it on death certificate and undertaking for recovery of excess\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Bank starts it on death certificate and undertaking for recovery of excess<\/b><br><br><b>Para 7.18(e)(iii)<\/b>: where the pensioner expires without receiving the first payment, the <i>'Bank should start paying family pension on receipt of death certificate and undertaking of recovery of excess payment in case of Joint Account.'<\/i><br><br><i>'Otherwise, the surviving spouse has to open a fresh account for continuation of his\/her family pension.'<\/i> So a fresh account is needed only where there is no joint account. If commuted value was unpaid at death, it is paid per nomination, or else under Rule 7(2) of the Commutation Rules.\"\r\n },\r\n {\r\n  \"id\": 7094,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"In which month must an NRI pensioner aged 82 years furnish the annual life certificate?\",\r\n  \"options\": [\r\n   \"December\",\r\n   \"November\",\r\n   \"April\",\r\n   \"October\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: October<\/b><br><br><b>Para 7.19(iii)<\/b>: the NRI pensioner furnishes the life certificate <i>'once in a year, in November and in October in case the pensioner is above than 80 years of age'<\/i>. At 82, the month is October.<br><br>It may be issued by an authorised official of the Indian Embassy\/High Commission or Consulate, a Notary Public, or an officer of an Indian authorised bank's branch in that country. If an NRI pensioner cannot furnish it, the CPPC returns the PPO to the sanctioning authority through CPAO.\"\r\n },\r\n {\r\n  \"id\": 7095,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding payment of pension to Non-Resident Indian pensioners:\\n1. The CPPC credits the pension every month to the pensioner's Non-Resident Ordinary account.\\n2. A change in citizenship by an NRI pensioner terminates his entitlement to pension.\\n3. Where the prescribed life certificate cannot be furnished, the CPPC returns the PPO to the sanctioning authority through CPAO.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br>Statement 2 is incorrect. <b>Para 7.19(ix)<\/b>: <i>'The changes in the citizenship by any Non-Resident Indian pensioner will not affect his entitlement to the pension.'<\/i><br><br>Under (v), CPPCs credit pension every month to the pensioner's Non-Resident Ordinary Account. For existing accounts, the Home Branch converts the account to NRO on intimation (ii). It may be remitted abroad by debit to the NR(O) account directly or via credit to NR(E) (vii). Under (viii), if the life certificate cannot be furnished, the PPO is returned to the sanctioning authority through CPAO.\"\r\n },\r\n {\r\n  \"id\": 7096,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"A life certificate of an NRI pensioner may be issued by each of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"A Notary Public in the country of residence\",\r\n   \"An official of the foreign Government's pension department\",\r\n   \"An authorised official of the Indian Embassy or High Commission\",\r\n   \"An officer of an Indian authorised bank's branch in that country\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: An official of the foreign Government's pension department<\/b><br><br><b>Para 7.19(iii)<\/b>: the life certificate may be issued by <i>'an authorized official of the Embassy High Commission of India or Consul of Indian Consulates or a Notary Public or an Officer of an Indian Authorized Bank attached to its branch in the country where the pensioner is residing'<\/i>.<br><br>An official of the foreign Government is not listed. Under (i), NRI pensioners who cannot come to India for identification may be allowed pension on an Indian Embassy\/High Commission\/Consulate certificate, verified against the PPO or passport photograph.\"\r\n },\r\n {\r\n  \"id\": 7097,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"The National Pension System applies to Government servants other than the armed forces who join Central Government service on or after which date?\",\r\n  \"options\": [\r\n   \"1 January 2005\",\r\n   \"22 December 2003\",\r\n   \"1 April 2004\",\r\n   \"1 January 2004\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 January 2004<\/b><br><br><b>Para 7.20.1(i)<\/b>: the Defined Contribution Pension Scheme, now NPS, was introduced by the DEA Notification dated 22nd December, 2003. It covers <i>'all those government servants joining service under the Government of India on or after 1-1-2004 (except the armed forces, in the first stage)'<\/i>.<br><br>22 December 2003 is only the notification date. The CCS (Implementation of NPS) Rules, 2021 were notified on 30.03.2021 to regulate service matters of NPS-covered employees (<b>Para 7.20.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 7098,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"An NPS-covered Government servant draws basic pay of \u20b950,000 and DA at 50%. What is the total monthly Tier-I contribution by the employee and the Government together?\",\r\n  \"options\": [\r\n   \"\u20b918,000\",\r\n   \"\u20b915,000\",\r\n   \"\u20b921,000\",\r\n   \"\u20b912,500\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: \u20b918,000<\/b><br><br><b>Para 7.20.1(i)<\/b>: under Tier-I, employees make <i>'a mandatory contribution at the rate of 10% of salary and DA'<\/i>. The Government makes a matching contribution, raised to 14% w.e.f. 1.4.2019. Salary plus DA is \u20b975,000.<br><br>The employee pays 10% (\u20b97,500) and the Government 14% (\u20b910,500), making \u20b918,000. \u20b915,000 wrongly applies 10% for the Government. \u20b921,000 applies 14% to both. \u20b912,500 takes 10% + 15% of basic pay alone, ignoring DA.\"\r\n },\r\n {\r\n  \"id\": 7099,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding the National Pension System:\\n1. The Government makes no contribution to the voluntary Tier-II withdrawable account.\\n2. On exit before the age of 60, at least 40 percent of pension wealth must be used to purchase an annuity.\\n3. GPF is not available to those covered under NPS.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br>Statement 2 is incorrect. <b>Para 7.20.1(ii)<\/b>: for the voluntary Tier-II account, <i>'The Government will not make any contribution to this.'<\/i> GPF is not available to those under the scheme.<br><br><b>Para 7.20.1(iii)<\/b>: at normal exit at or after 60, 40 percent of pension wealth must be annuitised from an IRDA-regulated insurer. For exit before 60, <i>'the mandatory annuitisation would be 80% of the pension wealth'<\/i>. For Government employees, the annuity covers the employee, dependent parents and spouse.\"\r\n },\r\n {\r\n  \"id\": 7100,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"On exit from NPS Tier-I before the age of 60, what percentage of pension wealth must mandatorily be annuitised?\",\r\n  \"options\": [\r\n   \"60 percent\",\r\n   \"40 percent\",\r\n   \"80 percent\",\r\n   \"100 percent\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 80 percent<\/b><br><br><b>Para 7.20.1(iii)<\/b>: at normal exit at or after 60, the individual must invest 40 percent of pension wealth in an annuity from an IRDA-regulated life insurer and may take the rest as lump sum. For leaving before 60, <i>'in such case the mandatory annuitisation would be 80% of the pension wealth'<\/i>.<br><br>For Government employees, the annuity should provide pension for the lifetime of the employee and his dependent parents and spouse. Do not confuse 40% annuitisation with the 40% commutation ceiling under the CCS (Commutation of Pension) Rules (<b>Para 7.8.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 7101,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"During the interim arrangement for NPS, at what rate did Tier-I accumulations carry interest, which also applied to payment to legal heirs on death?\",\r\n  \"options\": [\r\n   \"8.6 percent per annum\",\r\n   \"8 percent per annum\",\r\n   \"7.1 percent per annum\",\r\n   \"10 percent per annum\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 8 percent per annum<\/b><br><br><b>Para 7.20.1(v)<\/b>: by DEA resolution dated 21\/04\/2005, Tier-I accumulations during the interim period <i>'would carry interest at the rate of 8% per annum'<\/i>. On the death of an NPS-covered Government servant, his own contribution, the Government's matching contribution <i>'plus 8% interest thereon may be payable to the legal heirs immediately'<\/i>.<br><br>During this period CPAO acted as the interim record-keeping agency, until PFRDA appointed NSDL as the Central Record Keeping Agency (<b>Para 7.20.1(iv)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 7102,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Match List-I (NPS registration form) with List-II (Purpose):\\nList-I\\nA. N1\\nB. N2\\nC. N3\\nD. N4\\nList-II\\n1. PAO covering letter for DDO registration\\n2. DDO registration\\n3. PAO\/CDDO registration\\n4. Principal Accounts Office registration\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-2, C-3, D-1\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 7.20.2(i)<\/b>: NPS registration forms are <i>'N1 (Principal Accounts Office Registration), N2(PAO\/CDDO Registration), N3 (DDO registration) and N4 (PAO covering letter for DDO registration)'<\/i>. So A-4, B-3, C-2, D-1.<br><br>The PAO authenticates DDO forms from its NCDDOs and forwards them to NSDL with N4. NSDL allots DDO Registration Numbers and intimates them to the PAOs, who pass them to the NCDDOs. NSDL also allots each subscriber a PRAN.\"\r\n },\r\n {\r\n  \"id\": 7103,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding NPS contributions:\\n1. Employees' contributions recovered from bills are initially classified under 0071-500 Receipts Awaiting Transfer to other Minor Heads.\\n2. Government's contribution is debited to 2071-117 Defined Contribution Pension Scheme.\\n3. A balance may be carried under the RAT head from month to month till the Trustee Bank confirms receipt.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br>Statement 3 is incorrect. <b>Para 7.20.2(iv)<\/b>: employees' contributions are first classified under 0071-500 Receipts Awaiting Transfer (RAT). Government's contribution is debited to <i>'2071- Pension & Other Retirement Benefits-117 DCPS'<\/i> and also booked under RAT.<br><br>After uploading to NPSCAN and getting the Transaction ID, the PAO\/CDDO draws the total by minus credit to RAT through PFMS to the Trustee Bank. <i>'There should be no balance'<\/i> under this head at the end of each month.\"\r\n },\r\n {\r\n  \"id\": 7104,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Consider the following statements regarding NPS timelines:\\n1. NPS bills should reach the PAO by the 20th of every month.\\n2. The PAO should upload subscriber contribution details on NPSCAN and obtain the Transaction ID by the 25th of each month.\\n3. Contributions should be credited to the Trustee Bank by the 7th of the following month.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br>Statement 3 is incorrect. <b>Para 7.20.2(v)<\/b>: <i>'NPS Bills should be preferred so as to reach the PAO by 20th of every month.'<\/i> The PAO should upload details on NPSCAN and <i>'obtain the Transaction ID by the 25th of each month'<\/i>.<br><br>NPS contributions, both Government's and employees', <i>'should be credited to the account of the Trustee Bank by the PAO on the last working day of each month for that month'<\/i>. Correct deduction is the NCDDO's responsibility. Timely remittance is the PAO's.\"\r\n },\r\n {\r\n  \"id\": 7105,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Match List-I (NPS amount) with List-II (Accounting treatment):\\nList-I\\nA. Employee's contribution and return thereon\\nB. Government contribution\\nC. Return on Government contribution\\nD. Employees' monthly NPS contribution recovered from bills\\nList-II\\n1. 0071-500 Receipts Awaiting Transfer\\n2. Credit to 0071-01-800 Other Receipts\\n3. Minus debit to 2071-01-911 Deduct recoveries\\n4. Credit to 8443-800 Other Deposits\",\r\n  \"options\": [\r\n   \"A-4, B-2, C-3, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-3, C-2, D-1\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 7.20.5<\/b>: PFRDA's remittance of the employee's contribution and return is credited under <i>'8443-Civil Deposits'<\/i>, minor head 800 Other Deposits, sub-head 59 (A-4). That head is debited when payment is made (Correction Slip No. 01 dated 26.09.2024). Government contribution is a (-) debit under 2071-01-911, Deduct recoveries of over payment (B-3).<br><br>Return on Government contribution is credited to 0071-01-800 Other Receipts, sub-head 01 (C-2). <b>Para 7.20.2(iv)<\/b>: employees' monthly contributions recovered from bills first go to 0071-500 RAT (D-1).\"\r\n },\r\n {\r\n  \"id\": 7106,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Under which CCS rules is Additional Relief on death or disability of a Government servant covered by NPS governed?\",\r\n  \"options\": [\r\n   \"Commutation of Pension Rules, 1981\",\r\n   \"Pension Rules, 2021\",\r\n   \"Implementation of NPS Rules, 2021\",\r\n   \"Extraordinary Pension Rules, 1939\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Implementation of NPS Rules, 2021<\/b><br><br><b>Para 7.20.4<\/b>: <i>'Additional Relief on Death and Disability of Government Servant under NPS will be covered under CCS (Implementation of NPS) Rules, 2021.'<\/i> <b>Para 7.20.3<\/b>: these Rules <i>'were notified on 30.03.2021'<\/i> for regulating service matters of NPS-covered Central Government employees.<br><br>The CCS (Pension) Rules, 2021 govern old-scheme civil pensioners. Where invalid, disability or family pension is paid on death, PFRDA's remittance is adjusted under the heads in <b>Para 7.20.5<\/b>.\"\r\n },\r\n {\r\n  \"id\": 7107,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Who allots the Permanent Retirement Account Number (PRAN) to a new NPS subscriber, and through whom is it communicated to him?\",\r\n  \"options\": [\r\n   \"NSDL, through the PAO and then the DDO\",\r\n   \"CPAO, through the Head of Office\",\r\n   \"PFRDA, directly to the subscriber by e-mail\",\r\n   \"The Trustee Bank, through the PAO\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: NSDL, through the PAO and then the DDO<\/b><br><br><b>Para 7.20.2(ii)<\/b>: <i>'NSDL would allot and communicate to the PAOs the individual Permanent Retirement Account Number (PRAN)'<\/i> for each subscriber mapped to the PAO. PAOs communicate it to DDOs, who intimate the subscribers under their payment control.<br><br>NSDL was appointed by PFRDA as the Central Record Keeping Agency. CPAO only acted as the interim record-keeping agency earlier (<b>Para 7.20.1(iv)<\/b>). The Trustee Bank only receives the remitted contributions through PFMS.\"\r\n },\r\n {\r\n  \"id\": 7108,\r\n  \"chapter\": \"Ch 7: PENSION\",\r\n  \"question\": \"Money remitted by PFRDA towards the employee's contribution and return is credited under 8443-Civil Deposits-800-Other Deposits. How is this head treated when payment is made to the employee or his family?\",\r\n  \"options\": [\r\n   \"Minus credited\",\r\n   \"Transferred to 0071-500 RAT\",\r\n   \"Debited\",\r\n   \"Minus debited under 2071-01-911\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Debited<\/b><br><br><b>Para 7.20.5(a)<\/b>: where PFRDA remits money for invalid, disability or family pension on death under NPS, the employee's contribution and return is credited initially under 8443-Civil Deposits, minor head 800, sub-head 59. <b>Correction Slip No. 01 dated 26.09.2024<\/b> replaces '(-) credited' with 'debited', so this head is debited while making the payment.<br><br>The same slip corrects 'PFDRA' to 'PFRDA' in Paras 7.20.1(iv) and 7.20.5. A minus debit under 2071-01-911 is the treatment for the Government contribution (<b>Para 7.20.5(b)<\/b>), not for the employee's share.\"\r\n },\r\n {\r\n  \"id\": 8001,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Inter-departmental or inter-governmental transactions are settled by all of the following procedures EXCEPT:\",\r\n  \"options\": [\r\n   \"cash settlement through operation of suspense account\",\r\n   \"direct booking by the agent Ministry on a Letter of Authorisation\",\r\n   \"issue of IGA advices to RBI, CAS, Nagpur\",\r\n   \"book transfer through the Consolidated Fund of the States\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: book transfer through the Consolidated Fund of the States<\/b><br><br><b>Para 8.1.1<\/b> lists three procedures: <i>'Cash Settlement through operation of suspense account'<\/i>; <i>'Direct booking of expenditure by agent Ministry\/Department based on Letter of Authorisation (LoA) issued by functional Ministry'<\/i>; and <i>'Issue of Inter-Governmental Adjustment (IGA) Advices to RBI, CAS, Nagpur'<\/i>.<br><br>Book transfer through the States' Consolidated Funds is not one of them. Cash settlement uses 8658-PAO Suspense (<b>Para 8.2<\/b>), LoA-based booking is described in <b>Para 8.5<\/b>, and IGA advices are used for loans and grants to States (<b>Para 8.15<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8002,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Under which head does the PAO in whose books an inter-departmental transaction originates initially classify it?\",\r\n  \"options\": [\r\n   \"8670-Cheques and Bills\",\r\n   \"8658-Suspense Accounts-PAO Suspense\",\r\n   \"8675-Deposits with Reserve Bank\",\r\n   \"Minor Head 502-Expenditure Awaiting Transfer\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 8658-Suspense Accounts-PAO Suspense<\/b><br><br><b>Para 8.2.1(i)<\/b>: <i>'The PAO in whose books the transactions originate should initially classify such transactions under the suspense head \\\"8658-Suspense Accounts - PAO Suspense-Transactions adjustable by.....\\\"'<\/i>, naming the PAO\/authority in whose books they are finally adjustable. Separate sub-heads may be opened to record them distinctly.<br><br>8670 is credited only when a cheque is issued in settlement (<b>Para 8.3.3(a)<\/b>). EAT is used by the responding PAO when the Departmental Officer must be consulted before final classification (<b>Para 8.3.3(d)<\/b>), or for March claims received by fax.\"\r\n },\r\n {\r\n  \"id\": 8003,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"In which CAM form is the Outward Claims Register maintained for inter-departmental transactions?\",\r\n  \"options\": [\r\n   \"CAM-53\",\r\n   \"CAM-55\",\r\n   \"CAM-54\",\r\n   \"CAM-64\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: CAM-53<\/b><br><br><b>Para 8.2.1(ii)<\/b>: after daily compilation, transactions under PAO Suspense <i>'shall be posted by the Pay and Accounts Officer in the Outward Claims Register in Form CAM- 53, on daily basis, using separate folio for each PAO or Authority'<\/i>.<br><br>CAM-55 is the Register of Inward Claims (<b>Para 8.3.4<\/b>). CAM-54 is the form of schedules of debit\/credit sent with the cheque. CAM-64 is the PAO Suspense Broadsheet used to watch clearance of both inward and outward claims.\"\r\n },\r\n {\r\n  \"id\": 8004,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding outward claims:\\n1. Transactions are posted daily in the Outward Claims Register, using a separate folio for each PAO or authority.\\n2. The register is closed at the end of each month for cash settlement, except for transactions arising in March.\\n3. While preparing the net claim, GPF deductions of Government servants are netted against the department's other debit claims.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 8.2.1(ii)<\/b>: transactions are posted in CAM-53 <i>'on daily basis, using separate folio for each PAO or Authority'<\/i>, and <i>'The closing will be done at the end of each month for the purpose of cash settlement, except for transactions arising in March'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. The Note says credits of Government servants like GPF deductions, insurance and loan repayments <i>'should not be adjusted against other debit claims of the department'<\/i>; salary deductions are passed on directly, without netting.\"\r\n },\r\n {\r\n  \"id\": 8005,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"When the PAO Suspense account with another PAO closes with a net amount due to that PAO, how is the bill for the settlement cheque classified?\",\r\n  \"options\": [\r\n   \"credit to 8670 and debit to the final head\",\r\n   \"debit to the final head for the net amount\",\r\n   \"(\u2212) Dr for the net amount only\",\r\n   \"(\u2212) Cr for gross receipts, (\u2212) Dr for payments made\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: (\u2212) Cr for gross receipts, (\u2212) Dr for payments made<\/b><br><br><b>Para 8.2.1(ii)(a)<\/b>: a bill is prepared for the net amount due and a cheque obtained in favour of the other PAO. <i>'The bill will be classified as minus credit [(-)Cr] under PAO Suspense for the gross amount of receipts, while the amount already paid earlier should be classified as minus debit [(-)Dr].'<\/i><br><br>This clears the original credit and debit balances under the suspense head automatically on compilation. The cheque goes with schedules and vouchers in Form CAM-54, and its acknowledgement is watched and noted in the register. No final head is debited by the originating PAO.\"\r\n },\r\n {\r\n  \"id\": 8006,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"In which CAM form are the schedules of debits\/credits sent along with the settlement cheque to the other PAO?\",\r\n  \"options\": [\r\n   \"CAM-53\",\r\n   \"CAM-54\",\r\n   \"CAM-56\",\r\n   \"CAM-55\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: CAM-54<\/b><br><br><b>Para 8.2.1(ii)(a)<\/b>: <i>'The cheque will be sent to the concerned party along with necessary schedules and vouchers in support of the transactions in Form CAM -54.'<\/i> <b>Para 8.3.1<\/b> likewise refers to supporting schedules in Form CAM 54, and <b>Para 8.3.3(a)<\/b> says the schedule in Form CAM-54 serves the purpose of the bill.<br><br>CAM-53 is the Outward Claims Register, CAM-55 the Register of Inward Claims (<b>Para 8.3.4<\/b>), and CAM-56 the forwarding letter for cheques issued against claims received (<b>Para 8.3.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8007,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding recoveries from salary bills towards Income Tax, CGHS contributions, licence fee, NPS and CGEGIS:\\n1. They are credited to the appropriate final head of account in the books of the recovering PAO.\\n2. The PAO sends a monthly statement to the concerned departmental officers wherever required.\\n3. They are passed on by cheque to the PAO of the Ministry concerned.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Note 1 below Para 8.2.1<\/b> (Direct Booking of Recoveries): these recoveries <i>'will not be passed on to the Pay and Accounts Officers of the concerned Ministry\/Department. These recoveries will be credited in the books of Pay and Accounts Officer to appropriate final head of account'<\/i>. Statement 1 is correct and statement 3 is wrong.<br><br>The Principal Accounts Office's accounts to the CGA include these credits, and <i>'PAO will send a statement in the prescribed form every month to the concerned departmental officers wherever required'<\/i> \u2014 statement 2 is correct.\"\r\n },\r\n {\r\n  \"id\": 8008,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Recoveries of all the following from salary bills are booked directly to the final head by the recovering PAO, without passing on to other PAOs, EXCEPT:\",\r\n  \"options\": [\r\n   \"GPF subscriptions of an AIS officer of a State cadre\",\r\n   \"CGHS contributions\",\r\n   \"licence fee for Government quarters\",\r\n   \"Income Tax and surcharge\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: GPF subscriptions of an AIS officer of a State cadre<\/b><br><br><b>Note 1 below Para 8.2.1<\/b>: recoveries on account of <i>'Income Tax, Surcharge, CGHS contributions, Licence fees for government quarters, Health and Education cess, contributions towards National Pension System, CGEGIS and PLI premia etc'<\/i> are booked directly to the final head.<br><br>GPF of an AIS officer borne on a State cadre is maintained by the State AG. <b>Note 3<\/b>: such Provident Fund recoveries adjustable in another Government's books <i>'will be initially booked under PAO Suspense head, and then cleared by remittance of cheque\/draft'<\/i>. <b>Para 6.7.8<\/b> requires monthly remittance to the AG.\"\r\n },\r\n {\r\n  \"id\": 8009,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Which licence fee schedules in respect of allottees of General Pool Accommodation are PAOs to accept with salary bills?\",\r\n  \"options\": [\r\n   \"those certified by the Directorate of Estates\",\r\n   \"those prepared manually by the DDO\",\r\n   \"only those generated through GAMS and marked 'Sent'\",\r\n   \"any schedule with the DDO's certificate\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: only those generated through GAMS and marked 'Sent'<\/b><br><br><b>Note 1A below Para 8.2.1<\/b>: DDOs upload licence fee deductions in the Government Accommodation Management System (GAMS) of the Directorate of Estates, and attach only GAMS-generated schedules. <i>'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'.'<\/i><br><br>Manual schedules or DDO certificates are not accepted. Licence fee recoveries are themselves booked directly to the final head by the recovering PAO (<b>Note 1<\/b>), and even in Posts\/Railways books they involve no monetary settlement (<b>Note below Para 8.20.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8010,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Within what period from the end of a month must a PAO electronically file the monthly statement in Form No. 24G containing details of credit of TDS by book-entry?\",\r\n  \"options\": [\r\n   \"ten days\",\r\n   \"seven days\",\r\n   \"fifteen days\",\r\n   \"one month\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: ten days<\/b><br><br><b>Note 1B below Para 8.2.1<\/b>: under the Income Tax (6th Amendment) Rules, 2010, PAOs crediting TDS to the Central Government by book-entry must electronically file a monthly statement in Form No. 24G <i>'within ten days from the end of the month'<\/i>, in respect of tax deducted by deductors and reported to them for that month.<br><br>They must also intimate the number generated by the agency to each deductor whose deduction has been credited. Seven days is the period within which a PAO reimburses an inward claim (<b>Para 8.3.3(d)(i)<\/b>), and one week the period for settling CPWD claims (<b>Para 8.6.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8011,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding group insurance recoveries arising in the books of non-civil departments:\\n1. Recoveries under CGEIS 1977 and CGEGIS 1980 arising in Railways books, including for their own employees, are settled with the PAO (Exp.).\\n2. Recoveries under the UT Government Employees' GIS 1984 are settled with the PAO of the UT Government from which the employee came.\\n3. AIS Group Insurance subscriptions of State-cadre AIS officers on deputation to the Government of India are included in the borrowing Ministry's statistics.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Note 2 below Para 8.2.1<\/b>: Railways transactions <i>'would be settled with the PAO (Exp.) for the Central Government Employees' Insurance Scheme, 1977 and Central Government Employees' Group Insurance Scheme, 1980'<\/i> \u2014 statement 1 is correct. The UT scheme of 1984 is settled <i>'with the PAO, UT Government\/Administration from which the employee had come'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. Such subscriptions of State-cadre AIS officers <i>'will not be included in the statistics of borrowing Ministry\/Department, and shall be passed on to the PAO of the parent State Government'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 8012,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"To whom are the schedules of recovery of Postal Life Insurance premia, with a monthly statement of booked figures, to be sent?\",\r\n  \"options\": [\r\n   \"the PAO (Exp.), Ministry of Finance\",\r\n   \"the Director, PLI, Kolkata\",\r\n   \"the Director of Accounts (Postal), Nagpur\",\r\n   \"the Principal Accounts Office of the Ministry\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the Director, PLI, Kolkata<\/b><br><br><b>Note 2 below Para 8.2.1<\/b>: <i>'The schedules of recovery of Postal Life Insurance Premia in the format supplied by the Director, PLI, Kolkata indicating therein the transfer-in and transfer-out cases along with a monthly statement of booked figures may be sent to him.'<\/i><br><br>PLI premia are among the recoveries booked directly to the final head by non-civil departments to reduce inter-departmental adjustments. The PAO (Exp.) settles CGEIS and CGEGIS recoveries of Railways. The Director of Accounts (Postal), Nagpur figures in the context of customs duty collected on foreign posts (<b>Para 8.9.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8013,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"How are Provident Fund or loan recoveries of an All India Service officer, adjustable in the books of the PAO of another Government, dealt with by the recovering PAO?\",\r\n  \"options\": [\r\n   \"passed on through an IGA advice to RBI, CAS\",\r\n   \"credited to the final head in the recovering PAO's books\",\r\n   \"credited to the Ministry's GPF head 8009\",\r\n   \"booked under PAO Suspense, then cleared by cheque\/draft\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: booked under PAO Suspense, then cleared by cheque\/draft<\/b><br><br><b>Note 3 below Para 8.2.1<\/b>: recoveries on account of Provident Fund or Loans and Advances of officers other than Central (Civil), <i>'for example, of officers belonging to All India Services that are adjustable in the books of PAO of other Government\/Department, will be initially booked under PAO Suspense head, and then cleared by remittance of cheque\/draft'<\/i>.<br><br>Unlike Income Tax or CGHS recoveries, these cannot be booked to the final head, since the individual accounts are kept by the other Government. For GPF of State-cadre officers, <b>Para 6.7.8<\/b> requires monthly remittance by cheque with original schedules.\"\r\n },\r\n {\r\n  \"id\": 8014,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding recoveries from employees taken on foreign service from Public Sector Undertakings:\\n1. Their contributions to the CPF maintained by the parent body do not enter into the accounts of Government.\\n2. Such recoveries are indicated only on the outer cover of the bill as 'Payable to ....Organisation'.\\n3. The PAO credits such recoveries to 8658-PAO Suspense before remitting them.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Note 4 below Para 8.2.1<\/b>: recoveries towards CPF of such bodies and repayment of advances drawn from them <i>'shall not enter into the accounts of Government and will therefore not be entered in the body of the bills'<\/i> \u2014 statement 1 is correct. They are <i>'indicated only on the outer cover of the bill as 'Payable to ....Organisation''<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. Since they are outside Government accounts, no suspense head is used; the PAO pays the net salary to the employee and remits the deductions directly to the parent organisation.\"\r\n },\r\n {\r\n  \"id\": 8015,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"A PAO receives a Category 'C' cheque from another PAO in settlement of recoveries adjustable in its books. How is it accounted for?\",\r\n  \"options\": [\r\n   \"credited to 8670-Cheques and Bills on receipt\",\r\n   \"credited to PAO Suspense till the schedules are verified\",\r\n   \"sent to bank with a challan; final head credited on receipt of scroll\",\r\n   \"taken to Receipts Awaiting Transfer pending classification\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: sent to bank with a challan; final head credited on receipt of scroll<\/b><br><br><b>Para 8.3.1<\/b>: on receipt of the C category cheque, the PAO <i>'will send it to the bank for credit to Government account along with a challan showing the classification of the receipt or recovery and credit the final head of account at the time of compiling the account on receipt of the bank scrolls'<\/i>.<br><br><b>Para 8.3.3(c)<\/b> gives the same entry. PAO Suspense is operated by the PAO in whose books transactions originate, not the one where they are finally adjustable. 8670 is credited only on issue of cheques.\"\r\n },\r\n {\r\n  \"id\": 8016,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"In which CAM form is the forwarding letter sent with the cheque issued by a PAO in reimbursement of a claim received from another Government\/Department?\",\r\n  \"options\": [\r\n   \"CAM-54\",\r\n   \"CAM-56\",\r\n   \"CAM-53\",\r\n   \"CAM-14\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: CAM-56<\/b><br><br><b>Para 8.3.2<\/b>: when another Department has made a payment adjustable in the PAO's books, the PAO has a bill prepared under the final head, passes it, and the cheque section issues the cheque. <i>'The cheque will be dispatched to the PAOs of the Government or Department concerned along with a forwarding letter in Form CAM-56'<\/i>, citing the claim letter.<br><br>CAM-54 is the schedule of debits\/credits sent by the originating PAO, CAM-53 the Outward Claims Register, and CAM-14 the Bill Return Memo (<b>Para 2.5.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8017,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Within what period of receipt of an account from another PAO must the PAO, finding it prima facie adjustable in its books, reimburse the full amount claimed?\",\r\n  \"options\": [\r\n   \"15 days\",\r\n   \"7 days\",\r\n   \"one month\",\r\n   \"after detailed audit of vouchers\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 7 days<\/b><br><br><b>Para 8.3.3(d)(i)<\/b>: if prima facie adjustable, the PAO <i>'should reimburse the full amount claimed by the PAO within a period of 7 days of the receipt of the account. He should not wait for the detailed audit of vouchers.'<\/i><br><br>Where the Departmental Officer must be consulted, the payment is classified under Expenditure Awaiting Transfer; otherwise it goes to the final head. Delays over a month in clearing suspense transactions must be investigated (<b>item (iv)<\/b>). CPWD claims on non-civil PAOs are similarly settled within one week (<b>Para 8.6.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8018,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding reimbursement of claims received from other PAOs:\\n1. The PAO reimburses the full amount without waiting for detailed audit of vouchers.\\n2. Where the Departmental Officer has to be consulted, the payment is classified under Expenditure Awaiting Transfer below the functional head.\\n3. If the transactions are later found not adjustable, the PAO raises a claim on the originating PAO and returns the supporting vouchers.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 8.3.3(d)(i)<\/b>: the PAO <i>'should not wait for the detailed audit of vouchers'<\/i>; where consultation is needed, the payment <i>'will be classified under the Minor Head Expenditure Awaiting Transfer (EAT)'<\/i>. On acceptance, EAT is cleared by contra debit to the final head (<b>item (ii)<\/b>).<br><br><b>Item (iii)<\/b>: if not adjustable, <i>'he will raise claim for the payment already made to the originating PAO, in the accounts for the month in hand'<\/i> and return all vouchers. <b>Item (iv)<\/b> requires delays over a month to be investigated.\"\r\n },\r\n {\r\n  \"id\": 8019,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"A PAO recovers \u20b9500 from a pay bill towards Provident Fund adjustable in the books of PAO 'X', and later issues a cheque to PAO 'X'. What is the accounting entry at the stage of issue of the cheque?\",\r\n  \"options\": [\r\n   \"Dr PAO Suspense; Cr 8009-GPF\",\r\n   \"(\u2212) Cr PAO Suspense; Cr 8670-PAO Cheques\",\r\n   \"(\u2212) Dr 8670-PAO Cheques; Cr PAO Suspense\",\r\n   \"Cr PAO Suspense; Dr 8670-PAO Cheques\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: (\u2212) Cr PAO Suspense; Cr 8670-PAO Cheques<\/b><br><br><b>Para 8.3.3(a)<\/b>: at the first stage, the recovery is credited under 8658-PAO Suspense-Transactions adjustable by PAO 'X'. At the second stage, when the cheque is issued, the schedule in Form CAM-54 serves as the bill, and the entry is PAO Suspense <i>'\u20b9 500\/-minus credit, and credit shall be afforded to \\\"8670-Cheques and Bills-PAO Cheques\\\" \u20b9500\/-'<\/i>.<br><br>The minus credit clears the original suspense credit. <i>'The credit under PAO cheques will be cleared on receipt of the bank scroll, indicating payment of the cheque.'<\/i> No entry to 8009 arises in the recovering PAO's books.\"\r\n },\r\n {\r\n  \"id\": 8020,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Match List-I (Record) with List-II (CAM form):\\nList-I\\nA. Outward Claims Register\\nB. Register of Inward Claims\\nC. Forwarding letter for cheque in reimbursement of a claim\\nD. PAO Suspense Broadsheet\\nList-II\\n1. CAM-56\\n2. CAM-64\\n3. CAM-53\\n4. CAM-55\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-3, B-1, C-4, D-2\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-4, C-1, D-2<\/b><br><br><b>Para 8.2.1(ii)<\/b>: transactions are posted <i>'in the Outward Claims Register in Form CAM- 53'<\/i> (A-3). <b>Para 8.3.4<\/b>: <i>'A Register of Inward Claims in Form CAM-55 will be maintained'<\/i> (B-4), and for watching clearance of inward and outward claims, <i>'PAO Suspense Broadsheet has to be maintained in Form CAM- 64'<\/i> (D-2).<br><br><b>Para 8.3.2<\/b>: the reimbursing cheque goes <i>'along with a forwarding letter in Form CAM-56'<\/i> (C-1). The supporting schedules of debits\/credits are in Form CAM-54.\"\r\n },\r\n {\r\n  \"id\": 8021,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Delays of over what period in clearance of transactions recorded under the suspense head are to be thoroughly investigated by the PAO?\",\r\n  \"options\": [\r\n   \"a month\",\r\n   \"a week\",\r\n   \"a quarter\",\r\n   \"six months\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: a month<\/b><br><br><b>Para 8.3.3(d)(iv)<\/b>: <i>'The PAO must keep a close watch over clearance of the transactions recorded under the suspense head. The reasons for delays over a month will be thoroughly investigated and appropriate action taken.'<\/i><br><br>This fits the monthly cycle of settlement: outward claims are closed monthly (<b>Para 8.2.1<\/b>) and normally claimed by the first week of the following month (<b>Para 8.4.1(i)<\/b>). The PAO Suspense Broadsheet in Form CAM-64 is the tool for watching clearance of inward and outward claims.\"\r\n },\r\n {\r\n  \"id\": 8022,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding claims between PAOs and State AGs:\\n1. PAOs may directly raise outward claims that require settlement with a State AG.\\n2. Outward claims of a State AG settled with PAOs under a special arrangement are routed through the Principal Accounts Office, except those relating to National Highways.\\n3. GPF outward claims of State employees on deputation with the Central Government are routed through the Principal Accounts Office.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 8.3.5<\/b>: <i>'The PAOs may directly raise the Outward claims that require to be settled with State AG.'<\/i> The AG's claims settled with PAOs under a special arrangement <i>'may be routed through the concerned Principal Accounts Office, except those relating to expenditure on National Highways'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. <b>Para 8.3.6<\/b>: GPF outward claims of State\/UT deputationists <i>'will be settled directly with the AG\/authority nominated by the State\/UT Government'<\/i>, and without routing through the AG where the State maintains GPF itself.\"\r\n },\r\n {\r\n  \"id\": 8023,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"By when is reimbursement of transactions arising during a month normally claimed?\",\r\n  \"options\": [\r\n   \"the end of the quarter\",\r\n   \"the end of the following month\",\r\n   \"the 10th of the following month\",\r\n   \"the first week of the following month\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the first week of the following month<\/b><br><br><b>Para 8.4.1(i)<\/b>: <i>'Normally, reimbursement of transactions arising during a month, is claimed by the first week of the following month.'<\/i> Outward claims registers are closed at the end of each month for cash settlement (<b>Para 8.2.1(ii)<\/b>).<br><br>March transactions follow a special procedure so that they are accounted for in the same financial year: weekly debits for the first three weeks, fax intimation from 25th March, and dispatch of supporting vouchers by 10th April. The 10th applies to that dispatch, not to normal monthly claims.\"\r\n },\r\n {\r\n  \"id\": 8024,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding settlement of transactions arising in March:\\n1. Transactions arising during the first three weeks of March are settled by raising debits at weekly intervals.\\n2. For debits arising on or after 25th March, fax intimation of the net amount of claim is sent to the concerned PAO.\\n3. The responding PAO dispatches supporting vouchers by speed post on or before 30th April.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 8.4.1(iii)<\/b>: PAOs should settle <i>'transactions arising during the first 3 weeks of March, by raising debits duly supported with vouchers and schedules etc. at weekly intervals'<\/i> \u2014 statement 1 is correct. <b>Item (iv)<\/b>: for debits arising on or after 25th March, fax intimation indicating the net amount is sent \u2014 statement 2 is correct.<br><br>Statement 3 is wrong on the date: the dispatch of supporting vouchers by speed post is to be ensured <i>'on or before the 10th of April of the succeeding financial year'<\/i>. The receiving PAO sends the cheque at once, placing the amount under EAT.\"\r\n },\r\n {\r\n  \"id\": 8025,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"For debits arising on or after which date in March is fax intimation of the net amount of claim sent to the concerned PAO?\",\r\n  \"options\": [\r\n   \"31st March\",\r\n   \"20th March\",\r\n   \"15th March\",\r\n   \"25th March\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 25th March<\/b><br><br><b>Para 8.4.1(iv)<\/b>: <i>'For the debits or payments arising on or after 25th of March of the year, fax intimation indicating the net amount of claim to be reimbursed, briefly indicating the nature of the transaction should be sent to the concerned PAO.'<\/i><br><br>The receiving PAO immediately sends a cheque, placing the amount under EAT pending vouchers. Transactions of the first three weeks of March are settled through weekly debits instead (<b>item (iii)<\/b>). In the banking arrangements, transactions from 15th March are reported by banks by telex\/telegram (<b>Appendix 4.1<\/b>) \u2014 a different rule.\"\r\n },\r\n {\r\n  \"id\": 8026,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"By what date must supporting vouchers and schedules for March claims intimated by fax be dispatched by speed post?\",\r\n  \"options\": [\r\n   \"30th April\",\r\n   \"1st April\",\r\n   \"15th April\",\r\n   \"10th April\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 10th April<\/b><br><br><b>Para 8.4.1(iv)<\/b>: the PAO <i>'should invariably ensure the dispatch of supporting vouchers\/schedules etc. by speed post on or before the 10th of April of the succeeding financial year'<\/i>. On receipt, the responding PAO adjusts the debit to the final head before the close of the March (Supplementary) account and clears EAT.<br><br>30th April is the date by which banks' 'March Account' statement reaches the PAO (<b>Appendix 4.1<\/b>). The 10th April date also appears as the limit for Railways\u2013DEA settlement through RBI before proforma adjustment is considered (<b>Para 8.13.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8027,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"A PAO receives in May a supported debit for a payment made on its behalf in March, before the March (Supplementary) accounts are closed. How is it accounted for?\",\r\n  \"options\": [\r\n   \"PAO Suspense in the new year, with TE in last year's March Supplementary\",\r\n   \"final head in the new year's accounts only\",\r\n   \"Expenditure Awaiting Transfer in the new year until audit\",\r\n   \"returned to the originating PAO as time-barred\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: PAO Suspense in the new year, with TE in last year's March Supplementary<\/b><br><br><b>Para 8.4.2<\/b>: the PAO accepts and responds by cheque, and <i>'should in such cases, debit the suspense head PAO suspense, in the accounts of the year in which the debit is received'<\/i>. <i>'A Transfer Entry shall simultaneously be inserted in the March (supplementary) accounts of the preceding year, by debiting the final head of expenditure and minus debiting the head 'PAO Suspense'.'<\/i><br><br>This places the expenditure in the year in which the originating PAO paid, and <i>'avoid lapse of funds in the Demand for Grants of the consignee concerned'<\/i>. <b>Para 8.4.3<\/b> applies the same procedure to miscellaneous receipts.\"\r\n },\r\n {\r\n  \"id\": 8028,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding direct booking of expenditure by an agent Ministry on a Letter of Authorisation:\\n1. The amount allocated to the agent is not available for re-appropriation by the functional Ministry without the agent's concurrence.\\n2. The functional Ministry communicates the 15-digit code of the heads to the PAO of the agent Ministry.\\n3. The agent's PAO may honour claims in excess of the authorised amount in urgent cases, subject to report.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 8.5.1<\/b>: <i>'The allocated amount in such cases will not be available for re-appropriation by the concerned functional Ministry\/Department, without the concurrence of agent Ministry\/ Department.'<\/i> The functional Ministry <i>'would also communicate the 15-digit code relating to the heads'<\/i> to the agent PAO. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. <b>Para 8.5.2<\/b>: the agent PAO <i>'will not honour any claim that would result in excess over the amount authorised by functional Department, in any case'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 8029,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Who issues the annual budget allocation letter authorising an agent Ministry to incur expenditure on a programme of the functional Ministry?\",\r\n  \"options\": [\r\n   \"the Principal Accounts Office of the agent Ministry\",\r\n   \"the Secretary of the agent Ministry\",\r\n   \"the Budget Division of the Ministry of Finance\",\r\n   \"the FA\/Pr.CCA\/CCA\/CA of the functional Ministry\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the FA\/Pr.CCA\/CCA\/CA of the functional Ministry<\/b><br><br><b>Para 8.5.1<\/b>: <i>'the FA \/Pr. CCA\/CCA\/CA of the functional Ministry \/ Department will issue annual budget allocation letter'<\/i>, indicating the amount approved in the Budget for the activity assigned to the agent, after obtaining necessary financial sanctions. The agent is authorised to spend up to the limits in the letter.<br><br>A copy is endorsed to the PAO of the functional department for noting in its Expenditure Control Register. The agent Ministry executes the work but does not allocate the budget, and the Budget Division is not involved in such letters.\"\r\n },\r\n {\r\n  \"id\": 8030,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Against which Demands for Grants does the PAO of an agent Ministry book expenditure incurred on a Letter of Authorisation, and to whom are the figures furnished?\",\r\n  \"options\": [\r\n   \"the functional Ministry's; figures go to its Principal Accounts Office\",\r\n   \"the agent Ministry's; figures go to its own Principal Accounts Office\",\r\n   \"the functional Ministry's; figures go to the CGA directly\",\r\n   \"the agent Ministry's; figures go to the functional Ministry's FA\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the functional Ministry's; figures go to its Principal Accounts Office<\/b><br><br><b>Para 8.5.2<\/b>: <i>'The PAO of the executing Ministry will book the expenditure under the relevant expenditure head against the Demands for Grants of the functional Ministry\/Department and furnish the monthly and progressive figures of expenditure to the Principal Accounts Office of the functional Ministry\/Department.'<\/i><br><br>This enables the functional Ministry to monitor expenditure and prepare the Appropriation Accounts of its Grant. <i>'The Principal Accounts Office of both agent and functional Ministries\/Departments will conduct annual reconciliation of expenditure'<\/i> before preparing their SCT and Appropriation Accounts.\"\r\n },\r\n {\r\n  \"id\": 8031,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Under which head is expenditure incurred by CPWD Divisional Officers on works for the Ministry of Defence booked?\",\r\n  \"options\": [\r\n   \"8658-PAO Suspense\",\r\n   \"directly under the final head in the Defence grant\",\r\n   \"8658-Suspense Accounts-107-Cash Settlement Suspense Account\",\r\n   \"under CPWD's own grant, with a transfer entry later\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 8658-Suspense Accounts-107-Cash Settlement Suspense Account<\/b><br><br><b>Para 8.6.1<\/b>: expenditure on behalf of other Civil Ministries is booked directly under the final head in that Ministry's Grant, as per the LoA procedure. <i>'The expenditure incurred on behalf of non-civil Ministries\/other Governments will be booked under the Suspense head \\\"8658-Suspense Accounts-107-Cash Settlement Suspense Account.'<\/i><br><br>Defence is a non-civil Ministry, so the Cash Settlement Suspense head applies. The Division claims reimbursement monthly with a Schedule of Works Expenditure. <b>Para 8.7<\/b> substitutes PAO Suspense for departments working on CPWD lines whose Divisional Officers lack cheque drawing powers.\"\r\n },\r\n {\r\n  \"id\": 8032,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"A CPWD Division claims monthly reimbursement from the PAO of a non-civil Ministry. How is the claim to be supported?\",\r\n  \"options\": [\r\n   \"all original vouchers with a covering bill\",\r\n   \"attested Schedule of Works Expenditure in Form CPWA-64, without vouchers\",\r\n   \"Form CAM-54 schedules with vouchers\",\r\n   \"a certificate of the Executive Engineer only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: attested Schedule of Works Expenditure in Form CPWA-64, without vouchers<\/b><br><br><b>Para 8.6.3<\/b>: <i>'The Claim will be duly supported with an attested copy of the Schedule of Works Expenditure (without any supporting vouchers) in Form CPWA- 64.'<\/i> The vouchers themselves go to the Division's own PAO for post-check in the normal manner (<b>Para 8.6.2<\/b>).<br><br>On this basis, the PAO\/AG settles the claim within one week of receipt under <b>Para 8.3.3(d)(i)<\/b>. CAM-54 is the schedule used in cash settlement between PAOs. In March, an extra copy of the Schedule is certified by the Division's PAO (<b>Para 8.6.5<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8033,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Within what period of receipt must the PAO of a non-civil Ministry settle the monthly claim of a CPWD Division for work done on its behalf?\",\r\n  \"options\": [\r\n   \"within the quarter\",\r\n   \"ten days\",\r\n   \"one month\",\r\n   \"one week\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: one week<\/b><br><br><b>Para 8.6.3<\/b>: on the basis of the claim supported by the Schedule of Works Expenditure, <i>'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)'<\/i>.<br><br>Para 8.3.3(d)(i) similarly requires reimbursement of prima facie adjustable claims within 7 days, without waiting for detailed audit. Since March claims reach non-civil PAOs after the year ends, the suspense procedure of <b>Para 8.4.2<\/b> is followed to account for them in the same year (<b>Para 8.6.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8034,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding recovery of cost of work done by CPWD on behalf of other Governments\/Departments:\\n1. In March, the Executive Engineer certifies the extra copy of the Schedule of Works Expenditure before forwarding it.\\n2. The Division originating the debits watches the realisation of payments to clear the suspense head in its books.\\n3. The Division ensures that expenditure does not exceed the administrative approval, technical sanction and appropriation.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 8.6.7<\/b>: <i>'The Division originating the debits will be responsible to watch the realisation of the payments from the concerned PAO\/State AG to clear the suspense head in his books.'<\/i> Statement 2 is correct. <b>Para 8.6.8<\/b>: the Division ensures expenditure <i>'does not exceed the administrative approval, technical sanctions and appropriation of funds'<\/i> \u2014 statement 3 is correct.<br><br>Statement 1 is wrong. <b>Para 8.6.5<\/b>: the extra copy is sent to the Division's <i>'Pay and Accounts Officer who will certify that the total expenditure for the year'<\/i> is correct, and he forwards it.\"\r\n },\r\n {\r\n  \"id\": 8035,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"For departments executing civil works on the lines of CPWD whose Divisional Officers have no cheque drawing powers, which head is operated in place of 'Cash Settlement Suspense Account'?\",\r\n  \"options\": [\r\n   \"Expenditure Awaiting Transfer\",\r\n   \"PAO Suspense\",\r\n   \"Receipts Awaiting Transfer\",\r\n   \"Public Works Cash Balance\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: PAO Suspense<\/b><br><br><b>Para 8.7<\/b>: the CPWD procedure applies to other departments functioning on CPWD lines where Divisional Officers have no cheque drawing powers, and claims are pre-checked and paid by PAOs. <i>'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.'<\/i><br><br>EAT and RAT relate to items pending classification (<b>Para 5.8.1<\/b>), and Public Works Cash Balance to Divisional accounts in the Classified Abstract (<b>Para 5.7.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8036,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"How often do Disbursing Officers of Indian Missions abroad send schedules and vouchers of payments requiring cash settlement to the PAO, MEA?\",\r\n  \"options\": [\r\n   \"fortnightly\",\r\n   \"daily\",\r\n   \"weekly\",\r\n   \"monthly\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: weekly<\/b><br><br><b>Para 8.8.1<\/b>: for payments made abroad by Indian Missions requiring cash settlement with other accounting authorities, <i>'the Disbursing Officers should send to the Pay and Accounts Officer, MEA, schedules and vouchers on a weekly basis'<\/i>, so that reimbursement is promptly claimed.<br><br>Transactions of State Governments abroad are settled by the Pr.CCA, MEA with the AG concerned, through 8658-PAO Suspense (<b>Para 8.8.2<\/b>). <b>Para 4.4.5<\/b> notes that remittance heads operated by External Affairs offices are settled through advices on RBI, CAS, Nagpur.\"\r\n },\r\n {\r\n  \"id\": 8037,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"By whom, and through which head, are transactions of State Governments taking place abroad settled with the State AG?\",\r\n  \"options\": [\r\n   \"the State's Resident Commissioner, through 8670\",\r\n   \"the PAO, MEA, through 8658-Cash Settlement Suspense\",\r\n   \"the Indian Mission, through IGA advice to RBI\",\r\n   \"the Pr.CCA, MEA, through 8658-PAO Suspense\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Pr.CCA, MEA, through 8658-PAO Suspense<\/b><br><br><b>Para 8.8.2<\/b>: <i>'Transactions of the State Governments taking place abroad shall be settled either in cash or any other mode authorised by government from time to time by the Pr.CCA, MEA with the AG of the concerned States.'<\/i> This is done by operating <i>'8658-Suspense Accounts-PAO Suspense-transactions adjustable by........(name of the AG concerned)'<\/i>.<br><br>Cash Settlement Suspense is a CPWD head for works on behalf of non-civil Ministries (<b>Para 8.6.1<\/b>). Mission disbursing officers send schedules to PAO, MEA weekly, but settlement with State AGs is at Pr.CCA level.\"\r\n },\r\n {\r\n  \"id\": 8038,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding customs duty payable by Government departments:\\n1. There are no book transfers for customs duty on goods imported by Government departments.\\n2. The importing department pays the duty by cheque in favour of the Chief Accounts Officer of the Customs House, or through e-payment.\\n3. Customs duty on foreign post parcels is collected by the Postal Department, and the PAO watches its receipt from the Director of Accounts (Postal), Nagpur.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 8.9.2<\/b>: <i>'there will be no book transfers and the Department importing goods shall pay the customs duty by cheque, drawn in favour of the Chief Accounts Officer of the Customs House concerned or through e-payment'<\/i>.<br><br><b>Para 8.9.3<\/b>: customs duty on foreign post, parcels and mail continues to be collected by the Postal Department. The Foreign Post Office prepares a monthly statement, checked by the Customs Officer, and <i>'The Pay and Accounts Officer will watch receipt of the amount from the Director of Accounts (Postal), Nagpur.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 8039,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"How are transactions between Defence, Railways and Posts settled among themselves?\",\r\n  \"options\": [\r\n   \"by proforma adjustment in every case\",\r\n   \"by Category 'C' cheques\",\r\n   \"through 8658-PAO Suspense and cash settlement\",\r\n   \"by advices to CAS, RBI, Nagpur\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: by advices to CAS, RBI, Nagpur<\/b><br><br><b>Para 8.11.1<\/b>: <i>'Transactions between Defence, Railways, and Posts will be settled among themselves by sending advices to the CAS, RBI, Nagpur.'<\/i> <b>Para 8.12.1<\/b> similarly provides for Railways' transactions with the Ministry of Finance, DEA, to be settled by Railway Board through advices to CAS.<br><br>Proforma adjustment through Finance Accounts is only an exception, authorised by the CGA case by case where settlement through RBI could not be effected before 10th April and other conditions are met (<b>Para 8.13.1<\/b>). Cheque-based cash settlement is the civil procedure.\"\r\n },\r\n {\r\n  \"id\": 8040,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding proforma adjustment without monetary settlement through the RBI:\\n1. The CGA may authorise it through the Finance Accounts, on the merits of each case.\\n2. It is admissible where the aggregate amount to be adjusted is \u20b91 lakh and above.\\n3. The proposal must reach the CGA before the prescribed date in the schedule for closing annual accounts.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 8.13.1<\/b>: <i>'The CGA may authorise Proforma Adjustment through Finance Accounts, i.e. without effecting monetary settlement through the Reserve Bank'<\/i>, on the merits of each case \u2014 statement 1 is correct. The proposal must reach the CGA before the prescribed date \u2014 statement 3 is correct.<br><br>Statement 2 misstates the threshold: the aggregate amount must be <i>'\u20b9 5 lakhs and above (gross credit or gross debit)'<\/i>. The normal mode of settlement must also be through RBI, CAS, e.g. Railways, Posts, Telecom and Defence inter se, or Railways\u2013DEA cases not settled before 10th April.\"\r\n },\r\n {\r\n  \"id\": 8041,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"What is the minimum aggregate amount of transactions between accounting units for which the CGA may authorise proforma adjustment through Finance Accounts?\",\r\n  \"options\": [\r\n   \"\u20b95 lakh\",\r\n   \"\u20b91 lakh\",\r\n   \"\u20b910 lakh\",\r\n   \"\u20b950 lakh\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: \u20b95 lakh<\/b><br><br><b>Para 8.13.1(b)<\/b>: proforma adjustment may be authorised where the <i>'Aggregate amount of the transactions to be adjusted between the accounting units is \u20b9 5 lakhs and above (gross credit or gross debit)'<\/i>, besides the conditions that the normal mode of settlement is through RBI, CAS and the proposal reaches the CGA in time.<br><br>\u20b91 lakh is the telex threshold for FPB daily memoranda (<b>Appendix 4.1<\/b>). <b>Para 8.13.2<\/b> gives an example of proforma settlement: interest on State Railway Provident Fund balances, which cannot practically be calculated and settled before 10th April.\"\r\n },\r\n {\r\n  \"id\": 8042,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Why is interest on State Railway Provident Fund balances payable by the Ministry of Railways to Central Revenues settled on 'proforma' basis?\",\r\n  \"options\": [\r\n   \"its amount cannot practically be settled before 10th April\",\r\n   \"it is below the proforma threshold\",\r\n   \"Railways have no account with RBI\",\r\n   \"it is charged expenditure\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: its amount cannot practically be settled before 10th April<\/b><br><br><b>Para 8.13.2<\/b>: such interest <i>'shall therefore be settled on 'proforma' basis outside the books of the RBI. This is because in these cases it is not practically possible to calculate the amount and effect monetary settlement of these transactions before 10thof April each year.'<\/i><br><br>Normally, Railways' transactions with DEA are settled by Railway Board through advices to CAS, RBI (<b>Para 8.12.1<\/b>), so Railways do transact through RBI. Proforma adjustment requires, among other conditions, an aggregate of \u20b95 lakh and above, which such interest comfortably meets.\"\r\n },\r\n {\r\n  \"id\": 8043,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Up to what amount per claim is monetary settlement not resorted to for supplies made or services rendered by one Government to another (other than commercial departments)?\",\r\n  \"options\": [\r\n   \"\u20b910,000\",\r\n   \"\u20b95,000\",\r\n   \"\u20b91,000\",\r\n   \"\u20b9500\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: \u20b91,000<\/b><br><br><b>Para 8.14.1<\/b>: <i>'Monetary settlement will not be resorted for claims up to \u20b9 1000 in each case, for transactions on account of supplies made or services rendered by one Government to another.'<\/i><br><br>However, <i>'for the claims relating to commercial departments\/undertakings of a Government, monetary settlement will be carried out, irrespective of the amount involved'<\/i>. Where settlement is made, it is through cheque or any other authorised mode. \u20b95 lakh is the proforma adjustment threshold (<b>Para 8.13.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8044,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"A State Government department renders services worth \u20b9800 to a commercial undertaking of the Central Government. Which of the following is correct?\",\r\n  \"options\": [\r\n   \"monetary settlement is made, irrespective of the amount\",\r\n   \"no settlement, being below \u20b91,000\",\r\n   \"settlement by proforma adjustment through Finance Accounts\",\r\n   \"settlement only if the claim exceeds \u20b9500\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: monetary settlement is made, irrespective of the amount<\/b><br><br><b>Para 8.14.1<\/b>: monetary settlement is not resorted to for inter-governmental claims up to \u20b91000 each. <i>'However, for the claims relating to commercial departments\/undertakings of a Government, monetary settlement will be carried out, irrespective of the amount involved.'<\/i> Since the receiving unit is a commercial undertaking, the \u20b9800 claim is settled.<br><br>Settlement is through cheque or another authorised mode. Proforma adjustment is a CGA-authorised exception for transactions normally settled through RBI, CAS, of \u20b95 lakh and above (<b>Para 8.13.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8045,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"For supplies or services received by a Central Government Department from a State Government, how is the claim settled?\",\r\n  \"options\": [\r\n   \"the State AG debits the Centre through an advice to RBI\",\r\n   \"receiving department's PAO pays on a bill with accepted invoice\",\r\n   \"the claim is adjusted through 8658-PAO Suspense by the State\",\r\n   \"the Principal Accounts Office pays through IGA advice\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: receiving department's PAO pays on a bill with accepted invoice<\/b><br><br><b>Para 8.14.3<\/b>: <i>'the Central Government Department that received the supplies or services will present a bill along with the accepted invoice to its own Pay and Accounts Officer.'<\/i> The PAO pays by cheque or other authorised mode to the officer of the supplying Government.<br><br>State AGs are not authorised to debit the Central Government through RBI advices, except for withdrawal of erroneous credits (<b>Para 8.15.4<\/b>). IGA advices are used for loans and grants to States (<b>Para 8.15.1<\/b>). In the reverse case, receipts from the State are credited to the proper head (<b>Para 8.14.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8046,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Where the debit for supplies or services originates in the books of a PAO, how is the inter-governmental settlement to be made?\",\r\n  \"options\": [\r\n   \"it is adjusted by proforma entry in Finance Accounts\",\r\n   \"the executive authorities settle in cash between themselves\",\r\n   \"debit raised on the receiving department's PAO, who pays by cheque\",\r\n   \"it is booked finally in the supplying PAO's books\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: debit raised on the receiving department's PAO, who pays by cheque<\/b><br><br><b>Note below Para 8.14.4<\/b>: in all cases where the debit originates in the books of a PAO, <i>'he 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.'<\/i><br><br><i>'The prescribed procedure of cash settlement between the executive authorities concerned shall not be applicable in such cases.'<\/i> The DEA OM of 1976 permits an additional method only where the debit does not originate in a PAO's books.\"\r\n },\r\n {\r\n  \"id\": 8047,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"How are payments of interest on Central Government securities and pensions to freedom fighters made at State treasuries initially accounted for?\",\r\n  \"options\": [\r\n   \"final head in the Central section of the AG's books\",\r\n   \"8658-PAO Suspense in the State section, adjustable by the Ministry's PAO\",\r\n   \"8658-TDS Suspense in the State section\",\r\n   \"8675-Deposits with RBI in the Central section\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 8658-PAO Suspense in the State section, adjustable by the Ministry's PAO<\/b><br><br><b>Para 8.14.6<\/b>: such transactions at State treasuries <i>'have to be accounted for by the treasuries in the State section of accounts under the head \\\"8658-Suspense Accounts-PAO Suspense-Transactions adjustable by the Pay and Accounts Officer, Department of............\\\"'<\/i>. The AG passes on the debits with schedules and vouchers to the PAO for cash settlement by cheque.<br><br>By contrast, Central civil pensions paid at the treasury counters of the Principal Director of Audit (Central), Kolkata are booked to the final head in the Central section (<b>Para 8.14.7<\/b>). TDS Suspense relates to income tax deducted at State treasuries (<b>Para 8.16<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8048,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Within what time of receipt of the sanction must the Inter-Governmental Adjustment Advice for payment of loans or grants to a State Government be issued to RBI, CAS, Nagpur?\",\r\n  \"options\": [\r\n   \"by the 10th of the following month\",\r\n   \"within seven days\",\r\n   \"within the same month\",\r\n   \"immediately, and in any case within two days\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: immediately, and in any case within two days<\/b><br><br><b>Note below Para 8.15.1(i)<\/b>: on receipt of sanction, <i>'the Inter-Governmental Adjustment Advice (IGAA) should be issued to RBI, CAS, Nagpur immediately (in any case within two days at the most) or on the date prescribed for its release in the sanction itself'<\/i>. <b>Appendix 8.1, A(ii)<\/b> repeats the two-day limit.<br><br>Digitally signed e-IGA advices are issued through PFMS on receipt of digitally signed IGA e-sanctions. The CCA\/CA reviews the Register of Advices on the 10th of each month (<b>Appendix 8.1, A(vi)<\/b>); that is not the issue deadline.\"\r\n },\r\n {\r\n  \"id\": 8049,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding payment of loans and grants to State Governments:\\n1. The Principal Accounts Office debits the final head and credits '8658-Suspense Accounts-Reserve Bank Suspense-Central Accounts Office'.\\n2. On receipt of the clearance memo, the suspense head is cleared by minus credit with contra credit to 8675.\\n3. Payments to the Government of Sikkim are also made through advices to RBI, CAS, Nagpur.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 8.15.1(ii)<\/b>: the Principal Accounts Office passes an entry <i>'debiting the appropriate final head of account, (e.g. Major Heads 3601, 3602, 7601 etc.)'<\/i> and crediting 8658-Reserve Bank Suspense-CAO \u2014 statement 1 is correct. <b>Item (iii)<\/b>: on the clearance memo, the suspense head is cleared by minus credit, with contra credit to 8675 \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. Balances of State Governments are credited through RBI <i>'(except in the case of Sikkim)'<\/i>. <b>Para 8.15.6<\/b>: since Sikkim's banking is not conducted by RBI, payments are made through electronic mode to its Finance Department.\"\r\n },\r\n {\r\n  \"id\": 8050,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Under what circumstance may a State AG send an advice to the RBI debiting the Central Government?\",\r\n  \"options\": [\r\n   \"to adjust State's share of central taxes\",\r\n   \"to recover any amount due from the Central Government\",\r\n   \"only to withdraw an earlier erroneous credit, with a prescribed certificate\",\r\n   \"to recover interest on loans overpaid by the State\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: only to withdraw an earlier erroneous credit, with a prescribed certificate<\/b><br><br><b>Para 8.15.4<\/b>: <i>'State AGs are not authorised to debit the Central Government by sending advices to the RBI'<\/i>. As an exception, they may withdraw erroneously credited amounts to the Central Government towards repayment of loans or interest, provided the advice carries a certificate that it withdraws an earlier erroneous credit and <i>'does not represent withdrawal of payments already made which were due to the Central Government'<\/i>.<br><br>For supplies or services, the Central department's PAO pays against a bill (<b>Para 8.14.3<\/b>). Repayment of loans by States is arranged by the AG through advice crediting the Centre (<b>Para 8.15.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8051,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Who is responsible for maintaining detailed accounts of loans sanctioned by the Central Government to State Governments and watching recovery of principal and interest?\",\r\n  \"options\": [\r\n   \"the Principal Accounts Office\/PAO Secretariat of the Ministry\",\r\n   \"the State AG\",\r\n   \"RBI, CAS, Nagpur\",\r\n   \"the Office of the CGA\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Principal Accounts Office\/PAO Secretariat of the Ministry<\/b><br><br><b>Para 8.15.5<\/b>: <i>'The Principal Accounts Offices\/PAO Secretariat of the Ministry\/Department are responsible for maintenance of detailed accounts of the loans sanctioned by the Central Government to the State Governments and watching the recovery of instalments of principal and interest.'<\/i><br><br>Although the State AG initiates repayments through advices to RBI (<b>Para 8.15.2<\/b>), <b>Appendix 8.1, B(vi)<\/b> places responsibility for loan ledgers on the lending Ministry's Principal Accounts Office. Cases of default or delay are taken up with the State and reported to the CGA.\"\r\n },\r\n {\r\n  \"id\": 8052,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding payment of loans and grants to the Government of Sikkim:\\n1. The payment is made through electronic mode to the Secretary, Finance Department, Government of Sikkim, Gangtok.\\n2. A check list of sanctions acted upon during each quarter is sent to the AG (Central), Kolkata by the 15th of the following month.\\n3. Sikkim repays loans and pays interest through advices to RBI, CAS, Nagpur.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 8.15.6(b)<\/b>: <i>'The payment will be made through electronic mode to the Secretary, Finance Department, Government of Sikkim, Gangtok.'<\/i> A check list of sanctions acted upon during each quarter is sent to the AG <i>'by the 15th of the following month'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. <b>Para 8.15.7<\/b>: <i>'As RBI does not operate their account, the system of direct payment will be followed by Sikkim Government'<\/i> for repayment of loans and interest, to the Principal Accounts Office or specified PAO.\"\r\n },\r\n {\r\n  \"id\": 8053,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"By what date must the check list of sanctions for payments to the Government of Sikkim acted upon during a quarter be sent to the AG (Central), Kolkata?\",\r\n  \"options\": [\r\n   \"the last day of the quarter\",\r\n   \"the 15th of the month following the quarter\",\r\n   \"the 10th of the month following the quarter\",\r\n   \"the end of the month following the quarter\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the 15th of the month following the quarter<\/b><br><br><b>Para 8.15.6(b)<\/b>: <i>'A check list of all the sanctions issued and acted upon during each quarter ending June, September, December and March of every financial year will also be sent by name to the AG, by the 15th of the following month.'<\/i><br><br>A copy of every sanction for payment to Sikkim is also sent to the AG, Kolkata by name, with full particulars of payment. The Principal Accounts Office accounts for the transactions under the final head (<b>item (c)<\/b>), since there is no RBI suspense involved for Sikkim.\"\r\n },\r\n {\r\n  \"id\": 8054,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding income tax deducted at source from bills of State Government offices:\\n1. It is classified under the minor head 'TDS Suspense' below 8658 in the State section of accounts.\\n2. The AG sends a cheque for the total TDS to the Zonal PAO of CBDT on a quarterly basis.\\n3. The Zonal PAO uploads the credits in the TDS Book Adjustment Form on the Tax Information Network quarterly.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 8.16.1<\/b>: income tax recoveries <i>'shall be classified under the Minor head \\\"TDS Suspense\\\" below the Major head \\\"8658 Suspense Accounts\\\" in the State Section of accounts'<\/i> \u2014 statement 1 is correct. <b>Para 8.16.2<\/b>: the Zonal PAO <i>'will upload credits in TDS Book Adjustment Form in Tax Information Network on quarterly basis'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. The AG consolidates the TDS Suspense amounts <i>'on monthly basis'<\/i> and sends a cheque with treasury-wise break-up to the Zonal PAO on closing the monthly accounts.\"\r\n },\r\n {\r\n  \"id\": 8055,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Interest on Central Government securities is paid at a State treasury, with income tax deducted at source. How does the Principal Accounts Office, DEA settle the AG's claim?\",\r\n  \"options\": [\r\n   \"reimburses the net amount and books only the net interest\",\r\n   \"reimburses the gross amount and recovers TDS from the AG\",\r\n   \"reimburses the net amount; books gross interest and credits TDS\",\r\n   \"books the claim under TDS Suspense in the State section\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: reimburses the net amount; books gross interest and credits TDS<\/b><br><br><b>Para 8.16.3<\/b>: the AG prepares the claim <i>'on net basis, i.e. after deduction of income tax deducted at source'<\/i>, furnishing gross interest, tax deducted and net amount. <b>Para 8.16.4<\/b>: the Principal Accounts Office, DEA <i>'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'<\/i>.<br><br>This keeps both the full interest expenditure and the tax credit in Central accounts. TDS Suspense in the State section applies to tax deducted from State bills and State securities (<b>Paras 8.16.1, 8.16.5<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8056,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding reimbursement to States for maintenance of National Highways on agency basis:\\n1. State PW Divisions carry out maintenance work in consultation with the Regional Office of MoRTH.\\n2. The AG initially adjusts the expenditure under '8658-PAO Suspense-items adjustable by PAO (NH), MoRTH' in the State section.\\n3. The Regional Office, acting as DDO, issues a sanction, and the PAO (NH) pre-checks and pays through PFMS.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 8.17.1(i)<\/b>: State PW Divisions plan and carry out NH maintenance <i>'in consultation with the Regional Office (RO) of Ministry of Road Transport & Highways (MoRTH)'<\/i>. <b>Item (iii)<\/b>: the AG adjusts the expenditure under 8658-PAO Suspense-items adjustable by PAO (NH), MoRTH.<br><br><b>Item (v)<\/b>: the RO, as DDO, checks the AG's monthly statement and issues a sanction to the PAO (NH), who <i>'will conduct pre-check and proceed with payment through PFMS'<\/i>. The suspense in the AG's books is cleared on receipt of online payment.\"\r\n },\r\n {\r\n  \"id\": 8057,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding the Direct Payment Procedure for National Highway works:\\n1. The Regional Officer (NH), MoRTH is the Drawing and Disbursing Officer for all payments and receipts relating to National Highways.\\n2. The State PWD continues to act as agent of the Central Government and remains responsible for contractual liability.\\n3. Claims of contractors continue to be routed through the State Treasury and State AG.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 8.17.2 I(b)<\/b>: <i>'the Regional Officer (National Highways), M\/o Road Transport & Highways will be the Drawing and Disbursing Officer for all payments and receipts relating to National Highways'<\/i> \u2014 statement 1 is correct. <b>Item (a)<\/b>: the State PWD will continue to be treated as agent and <i>'will also continue to be responsible for contractual liability'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. The Supervising Engineer submits claims to the RO (NH) for payment by the RPAO (NH) <i>'instead of going through State Treasury and State AG'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 8058,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Under the Direct Payment Procedure for National Highways, with whose approval may the Ministry of Road Transport & Highways amend the payment and accounting procedure?\",\r\n  \"options\": [\r\n   \"the CGA and the C&AG\",\r\n   \"the CGA alone\",\r\n   \"the State Governments\",\r\n   \"the Department of Expenditure\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the CGA and the C&AG<\/b><br><br><b>Para 8.17.2 I(e)<\/b>: the powers to amend the procedure for payment, accounting and formats, and the responsibilities of ROs, RPAOs and State PW Divisions <i>'will rest with Ministry of Road Transport & Highways and the same will be done with the approval of CGA and'<\/i> C&AG.<br><br>Clarifications on any point are given by the Principal Accounts Office (NH) (coordination section), Pr.CCA, MoRTH, and are binding on all ROs, RPAOs and State PW Divisions. The Direct Payment Procedure itself was implemented with the C&AG's approval in all States from 1.4.2004.\"\r\n },\r\n {\r\n  \"id\": 8059,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"All of the following form part of National Highways receipts deposited with the RPAO (NH) under the Direct Payment Procedure EXCEPT:\",\r\n  \"options\": [\r\n   \"user fee collected at toll plazas\",\r\n   \"road cutting charges\",\r\n   \"sale proceeds of empty bitumen drums\",\r\n   \"sale proceeds of tender documents\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: user fee collected at toll plazas<\/b><br><br><b>Para 8.17.2 I(c)<\/b>: all receipts pertaining to National Highways are deposited with the RPAO (NH), which issues a receipt. The listed items are: <i>'Sale proceeds of Tender Documents'<\/i>; sale of empty bitumen drums and cement bags; <i>'Road cutting charges'<\/i>; sale proceeds of forest products; receipts from the Telecommunication Department; and miscellaneous receipts.<br><br>Toll user fees are not in this list. <b>Para III(b)<\/b> requires the RPAO (NH) to account for these receipts under the relevant receipt heads.\"\r\n },\r\n {\r\n  \"id\": 8060,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Under the Direct Payment Procedure, in which CAM form does the RPAO (NH) maintain its Payment Register?\",\r\n  \"options\": [\r\n   \"CAM 53\",\r\n   \"CAM 33\",\r\n   \"CAM 9\",\r\n   \"CAM 64\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: CAM 9<\/b><br><br><b>Para 8.17.2 III(c)<\/b>: the RPAO maintains, among others, <i>'Payment Register \u2013 Form CAM 9'<\/i> and <i>'Compilation Register \u2013 Form CAM 33'<\/i>, besides the Job-wise\/Expenditure Control Register and the E-payment\/Cheque Delivered Register. It also maintains registers of Sanctions of Contracts and Special Recoveries.<br><br>CAM 9 is otherwise the DDO-wise Bill Passing-cum-Expenditure Control Register (<b>Para 2.4.3<\/b>), and CAM 33 the PAO's account. CAM 53 is the Outward Claims Register and CAM 64 the PAO Suspense Broadsheet (<b>Paras 8.2.1, 8.3.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8061,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Under the Direct Payment Procedure for National Highways, how are agency charges payable to the State for executing NH works paid?\",\r\n  \"options\": [\r\n   \"by the Supervising Engineer from contractor recoveries\",\r\n   \"by the Regional Officer to the State PWD, monthly\",\r\n   \"through IGA advice to RBI, CAS, quarterly\",\r\n   \"by the RPAO directly to the State AG, daily, with a schedule of bills\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: by the RPAO directly to the State AG, daily, with a schedule of bills<\/b><br><br><b>Para 8.17.2 IV(a)<\/b>: <i>'The payment for agency charges for executing the work of National Highways will be sent by RPAO directly to the State AG for credit to the accounts of the State Government on daily basis along with schedule showing the details of the bills.'<\/i><br><br>The Supervising Engineer sends a monthly statement of bills and payments to the State AG to enable calculation of agency charges due, and reconciles expenditure with the RO monthly. State taxes deducted from bills are sent through e-advices via the Supervising Engineer and RO (<b>Para III(c)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8062,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"A Regional Officer (NH) examining bills from a PWD (NH) Division checks that all of the following hold EXCEPT:\",\r\n  \"options\": [\r\n   \"the expenditure relates to a National Highway work\",\r\n   \"the rates are as per agreement\",\r\n   \"the expenditure is within the budget allotment\",\r\n   \"the State Government has accorded technical sanction alone\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the State Government has accorded technical sanction alone<\/b><br><br><b>Para 8.17.2 II(c)<\/b> lists the RO's checks, including <i>'That the Expenditure relates to National Highway Work'<\/i>, <i>'The rates are as per agreement'<\/i>, and <i>'That the expenditure is within the budget allotment'<\/i>, besides prescribed forms, sanctioned job, recoveries, Measurement Book entries and certificates of the DG Road.<br><br>The check on approvals requires <i>'proper financial sanction'<\/i> with technical and administrative approval of the Ministry of Road Transport & Highways \u2014 not State technical sanction alone. The RO also maintains a Bill Register and issues TDS certificates to parties.\"\r\n },\r\n {\r\n  \"id\": 8063,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding loans and grants to Union Territory Governments with Legislature:\\n1. Payment is made by the Principal Accounts Office through IGA advice to RBI, CAS, Nagpur.\\n2. The Principal Accounts Office initiates repayment of loans and payment of interest by the UT Government.\\n3. The Principal Accounts Office maintains detailed accounts of such loans and watches recoveries.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 8.18.1<\/b>: Ministries arrange payment <i>'through their Principal Accounts Offices by issue of Inter-Governmental Advice to RBI,CAS,Nagpur'<\/i>, as for States \u2014 statement 1 is correct. <b>Para 8.18.3<\/b>: the Principal Accounts Offices maintain detailed loan accounts and watch recovery \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. <b>Para 8.18.2<\/b>: <i>'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.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 8064,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding the Government of NCT of Delhi:\\n1. It does not have a separate Consolidated Fund of its own.\\n2. It does not have separate balances with the RBI.\\n3. Its Public Account transactions are merged in the Public Account of the Union Government.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 8.18.5<\/b>: GNCTD <i>'does not have separate balances with the RBI'<\/i> \u2014 statement 2 is correct. <i>'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.'<\/i> Statement 3 is correct.<br><br>Statement 1 is wrong: GNCTD <i>'has separate Consolidated Fund of their own'<\/i>. Its closing balance forms part of the Union Government's general cash balance and is treated as lying in deposit with the Government.\"\r\n },\r\n {\r\n  \"id\": 8065,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"How are funds made available to Union Territory Administrations (without Legislature) for expenditure against the Demands for Grants of Central Ministries?\",\r\n  \"options\": [\r\n   \"provision under functional heads, drawn on LoA issued through PFMS\",\r\n   \"loans and grants under Major Head 3602\",\r\n   \"IGA advices to RBI, CAS, Nagpur\",\r\n   \"grants-in-aid through 8658-PAO Suspense\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: provision under functional heads, drawn on LoA issued through PFMS<\/b><br><br><b>Para 8.19.1<\/b>: <i>'Government of India does not give Loans or grants to the UT Administration under the head 3602.'<\/i> Budget provision is made by Ministries under the relevant functional Major Heads in the Revenue and Capital Sections of their DG, and departmental officers of the UT are authorised <i>'by issue of LOA by the Central Ministries\/Departments through PFMS'<\/i>.<br><br>Each withdrawal must rest on administrative approval and expenditure sanction of the main Ministry. IGA advices are used for UT Governments with Legislature (<b>Para 8.18.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8066,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding Central civil transactions arising in the books of Posts, Telecommunications, Railways and Defence:\\n1. Transactions under heads such as 0020, 0021, 2049 and 7610 are finally accounted for under civil heads in their books.\\n2. Licence fee recoveries for General Pool accommodation are booked to the final head without monetary settlement.\\n3. Statements of Corporation Tax and Income Tax recoveries are rendered to the CCA, Ministry of Finance.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 8.20.1<\/b>: such transactions <i>'will be finally accounted for under the concerned Major etc. (Civil) heads of account in the books of Posts, Telecommunications, Railways and Defence Departments'<\/i> \u2014 statement 1 is correct. The Note says for General Pool licence fee <i>'no monetary settlement is to be effected'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 8.20.2<\/b>: statements for Corporation Tax and Income Tax recoveries <i>'are to be rendered to the Pr.CCA, CBDT'<\/i>. Statements for 0235, 2235 and 7610 go to the CCA, Ministry of Finance.\"\r\n },\r\n {\r\n  \"id\": 8067,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"To whom are monthly statements of receipts and payments under Government Employees' Insurance Scheme (Major Heads 0235 and 2235) and Loans to Government Servants (7610), accounted in Defence\/Posts books, rendered?\",\r\n  \"options\": [\r\n   \"the Principal Accounts Office, DoPT\",\r\n   \"the Pr.CCA, CBDT\",\r\n   \"the CCA, Ministry of Finance\",\r\n   \"the Office of the CGA\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the CCA, Ministry of Finance<\/b><br><br><b>Para 8.20.2<\/b>: the authority consolidating the accounts renders monthly statements with progressive figures to the concerned Ministry's accounting authority. <i>'receipts\/payments under Government Employees' Insurance Scheme under Major Heads 0235 and 2235 or Loans to Government servants under Major Head 7610 will be rendered to CCA Ministry of Finance'<\/i>.<br><br>Corporation Tax and Income Tax statements go to the Pr.CCA, CBDT. The civil accounting authority watches receipt of these statements and uses the figures for its Appropriation Accounts, since no monetary settlement takes place.\"\r\n },\r\n {\r\n  \"id\": 8068,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Who furnishes budget forecasts, based on actual figures, of civil receipts and expenditure booked in the books of Posts, Telecom and Defence to the respective Civil Ministry?\",\r\n  \"options\": [\r\n   \"the CGA on the basis of monthly accounts\",\r\n   \"the respective PAOs of the Civil Ministry\",\r\n   \"Postal Board, Telecom Board and FA (Defence)\",\r\n   \"the Budget Division, Ministry of Finance\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Postal Board, Telecom Board and FA (Defence)<\/b><br><br><b>Para 8.20.2<\/b>: <i>'The budget forecast for the receipt and expenditure based on actual figures will be furnished by Postal Board, Telecom Board and FA Defence, to the respective Civil Ministry\/Department'<\/i>, for preparation of Budget Estimates and Revised Estimates and for control of the composite DG.<br><br>Since such transactions are booked in their books without monetary settlement, the civil Ministry depends on these forecasts and on the monthly statements they render. The civil accounting authority uses the reported figures to finalise the Appropriation Accounts of the relevant DG.\"\r\n },\r\n {\r\n  \"id\": 8069,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"On which date of each month is the CCA\/CA to review the Register of Advices maintained by the Principal Accounts Office for payments to State Governments?\",\r\n  \"options\": [\r\n   \"the 15th\",\r\n   \"the 1st\",\r\n   \"the 10th\",\r\n   \"the last working day\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the 10th<\/b><br><br><b>Appendix 8.1, A(vi)<\/b>: the Principal Accounts Office should ensure that the amount debited in the RBI's monthly account tallies with the advice sent to CAS, RBI, Nagpur. <i>'CCA\/CA should also review the Register of Advices maintained by Principal Accounts Office on 10th of each month.'<\/i><br><br>Advices are to be issued within two days of receipt of sanction (<b>item (ii)<\/b>) and entered in the register of advices (Form CAM 65 under <b>Para 4.4.1<\/b>). The 15th is the date for the Sikkim quarterly check list (<b>Para 8.15.6<\/b>).\"\r\n },\r\n {\r\n  \"id\": 8070,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding advices for payment of loans and grants to State Governments:\\n1. The advice may be sent to CAS, RBI by fax, followed by post copies through Speed Post on the same or next day.\\n2. A copy of the advice with a copy of the sanction is sent to the Deputy AG by name and to the State Finance Department.\\n3. Since 1977-78, funds for centrally sponsored schemes are released to States as ways and means advances by the Plan Finance Division.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 8.1, A(ii)<\/b>: <i>'Such advices may be sent by Fax followed by post copies through Speed Post on the same or next day of advice.'<\/i> Statement 1 is correct. <b>Item (iii)<\/b>: a copy of the advice with the sanction is sent <i>'to the Deputy AG by name and the Finance Departments of the State Government concerned'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. The Note says the ways and means advance procedure of the Plan Finance Division <i>'has been discontinued'<\/i>; from 1977-78, Ministries release funds to States directly.\"\r\n },\r\n {\r\n  \"id\": 8071,\r\n  \"chapter\": \"Ch 8: PROCEDURES FOR INTER-GOVERNMENTAL AND INTER-DEPARTMENTAL ADJUSTMENTS\",\r\n  \"question\": \"Consider the following statements regarding repayment of Central loans by State Governments:\\n1. The State AG endorses a copy of its advice to the Principal Accounts Office, with a statement giving sanction number of the loan, rate of interest and reasons for delay, if any.\\n2. On receipt of the AG's advice, the Principal Accounts Office takes credit under the loan\/interest head by contra debit to 8675.\\n3. Cases of default or delay are taken up with the State and reported to the CGA.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Appendix 8.1, B(ii)<\/b>: copies of the AG's advices are endorsed to the Principal Accounts Office with a statement including the sanction number, amount, <i>'Rate of interest applicable'<\/i> and reasons for delay \u2014 statement 1 is correct. <b>Item (vi)<\/b>: defaults or delays are taken up with the State and reported to the CGA \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. <b>Item (iv)<\/b>: credit is taken under the loan\/interest head <i>'by contra debit to Reserve Bank Suspense'<\/i>; 8675 is used only when the clearance memo from RBI is linked and the suspense cleared.\"\r\n },\r\n {\r\n  \"id\": 9001,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Under FR 9(7), what constitutes 'foreign service'?\",\r\n  \"options\": [\r\n   \"service on deputation to a State Government\",\r\n   \"any service rendered outside India\",\r\n   \"service in a Public Sector Undertaking of the Central Government\",\r\n   \"service paid, with sanction, from a source other than a Consolidated Fund\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: service paid, with sanction, from a source other than a Consolidated Fund<\/b><br><br><b>Para 9.1.1<\/b>: <i>'Foreign service means 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.'<\/i><br><br>The test is the source of pay, not location. <b>Para 9.1.2<\/b> notes that foreign service may be 'in India' or 'out of India', but <i>'The country of employment however does not alter the character of foreign service.'<\/i> Deputation to a State Government is paid from a State's Consolidated Fund and so is not foreign service.\"\r\n },\r\n {\r\n  \"id\": 9002,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Consider the following statements regarding foreign service:\\n1. It is distinguished as 'Foreign Service in India' and 'Foreign Service out of India' depending on whether the employer is in or out of India.\\n2. The country of employment alters the character of foreign service.\\n3. Deputation to PSUs\/autonomous bodies on foreign service terms based on public advertisements is ordinarily not permissible.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 9.1.2<\/b>: foreign service is distinguished between 'Foreign Service in India' and 'Foreign Service out of India' <i>'depending on whether the employer is in or out of India'<\/i> \u2014 statement 1 is correct. <b>Para 9.1.3<\/b>: deputation to PSUs\/autonomous bodies based on circulars, requests or public advertisements <i>'is ordinarily not permissible'<\/i>, subject to exceptions under Government orders \u2014 statement 3 is correct.<br><br>Statement 2 is wrong: <i>'The country of employment however does not alter the character of foreign service.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 9003,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Consider the following statements regarding contributions of a Government servant on foreign service:\\n1. The contribution towards his cost of pension must be paid to the General Revenues on his behalf.\\n2. Contributions for leave salary are also payable if the foreign service is in India.\\n3. The contributions are payable even during leave taken while on foreign service.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 9.2.1<\/b>: <i>'While a government servant is in foreign service the contribution towards his cost of pension must be paid to the General Revenues of the Government on his behalf. If the foreign service is in India the contributions on account of the cost of leave salary must also be paid.'<\/i> Statements 1 and 2 are correct.<br><br>Statement 3 is wrong: <i>'They shall not be payable during leave while on foreign service.'<\/i> [FR 115(c)]. The Government servant pays the contributions himself unless the foreign employer consents to pay them.\"\r\n },\r\n {\r\n  \"id\": 9004,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"The monthly pension and leave salary contribution of a Government servant on foreign service works out to \u20b94,236.50. What amount is payable?\",\r\n  \"options\": [\r\n   \"\u20b94,236.50\",\r\n   \"\u20b94,236\",\r\n   \"\u20b94,237\",\r\n   \"\u20b94,240\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: \u20b94,237<\/b><br><br><b>Para 9.2.1<\/b>: <i>'Pension and Leave Salary 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.'<\/i> A fraction of exactly 50 paise is rounded up, so \u20b94,236.50 becomes \u20b94,237.<br><br>Dropping the fraction (\u20b94,236) applies only to fractions below 50 paise. Payment in paise is not permitted, since contributions are in whole rupees, and rounding to the nearest ten is not prescribed. The same rounding applies to both pension and leave salary contributions.\"\r\n },\r\n {\r\n  \"id\": 9005,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Within what period from the end of each financial year may pension and leave salary contributions of a Government servant on foreign service be paid without attracting interest?\",\r\n  \"options\": [\r\n   \"thirty days\",\r\n   \"fifteen days\",\r\n   \"seven days\",\r\n   \"three months\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: fifteen days<\/b><br><br><b>Para 9.2.1<\/b>: <i>'The contributions for leave salary and pension in respect of a government servant on foreign service may be paid 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.'<\/i><br><br>If not paid within this period, interest on the unpaid contribution must be paid to Government unless specifically remitted by the President. The interest runs from the expiry of the fifteen-day period until the date of final payment, at two paise per day per \u20b9100.\"\r\n },\r\n {\r\n  \"id\": 9006,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"At what rate is interest charged on unpaid foreign service contributions not paid within the permissible period?\",\r\n  \"options\": [\r\n   \"one paisa per day per \u20b9100\",\r\n   \"two paise per day per \u20b9100\",\r\n   \"Bank Rate + 2%\",\r\n   \"ten paise per day per \u20b9100\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: two paise per day per \u20b9100<\/b><br><br><b>Para 9.2.1<\/b>: if contributions are not paid within fifteen days from the end of the financial year (or end of foreign service), interest is payable unless remitted by the President. <i>'The interest will be paid at the rate of 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.'<\/i><br><br>The Government servant or the foreign employer pays the interest in the same way as the contributions. Bank Rate + 2% is the penal interest rate on delayed remittances by agency banks (<b>Para 4.6.6<\/b>) \u2014 a different rule.\"\r\n },\r\n {\r\n  \"id\": 9007,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Foreign service contributions of \u20b950,000 are paid 30 days after expiry of the permissible period. What interest is payable, if not remitted by the President?\",\r\n  \"options\": [\r\n   \"\u20b930\",\r\n   \"\u20b9300\",\r\n   \"\u20b91,000\",\r\n   \"\u20b9150\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: \u20b9300<\/b><br><br><b>Para 9.2.1<\/b>: interest is <i>'two paise per day per \u20b9100\/-'<\/i> from the expiry of the permissible period up to the date of payment. \u20b950,000 contains 500 units of \u20b9100; 500 \u00d7 \u20b90.02 \u00d7 30 days = \u20b9300.<br><br>\u20b930 results from using \u20b91,000 units, and \u20b9150 from counting 15 days. \u20b91,000 corresponds to a rate ten times higher. Interest is paid by whoever pays the contributions \u2014 the Government servant or the foreign employer \u2014 and is credited to the same head as the contributions (<b>Para 9.6.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 9008,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Who is to pay the pension and leave salary contributions of a Government servant on foreign service?\",\r\n  \"options\": [\r\n   \"the borrowing organisation and the employee in equal shares\",\r\n   \"always the foreign employer\",\r\n   \"the parent department, recovering later from the employee\",\r\n   \"the Government servant himself, unless the foreign employer consents to pay\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Government servant himself, unless the foreign employer consents to pay<\/b><br><br><b>Para 9.2.1<\/b>: <i>'The Government servant shall himself shall pay the contributions as above, unless his foreign employer gives consent to pay them.'<\/i> Interest on delayed payment is likewise borne by whoever pays the contributions.<br><br>Where the Government servant pays, <b>Para 9.5.2(iii)<\/b> requires the PAO to obtain his letter authorising the foreign employer to deduct specific monthly sums from his salary and remit them. The leave salary formula also changes when the employee pays, since compensation is built in (<b>Para 9.3.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 9009,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Consider the following statements regarding a Government servant on foreign service to the United Nations or another international organisation:\\n1. He may opt to pay pension contribution and count the foreign service as qualifying for pension.\\n2. He may opt not to pay pension contribution and not count such service as qualifying.\\n3. If he opts not to count the service, any pension contribution already paid by him is forfeited.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Note below Para 9.2.1<\/b>: under Rule 29 of CCS (Pension) Rules, 2021, a Government servant on foreign service to the UN, IMF, IBRD, ADB, Commonwealth Secretariat or other international organisations may opt <i>'to pay the pension contribution in respect of his foreign service and count such service as qualifying for pension'<\/i>, or not to pay and not count it. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. Where he opts not to count, <i>'pension contribution, if any, paid by the Government Servant, shall be refunded to him'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 9010,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"On what basis are pension contributions of a Government servant on foreign service calculated?\",\r\n  \"options\": [\r\n   \"basic pay of post held when proceeding, plus proforma promotion and DA\",\r\n   \"pay actually drawn in foreign service\",\r\n   \"basic pay on the date of return from foreign service\",\r\n   \"pay drawn in foreign service less leave salary contribution\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: basic pay of post held when proceeding, plus proforma promotion and DA<\/b><br><br><b>Para 9.2.2<\/b>: <i>'Pension contributions should be based 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.'<\/i><br><br>By contrast, leave salary contribution depends on pay actually drawn in foreign service (<b>Para 9.5.2(ii)<\/b>). That is why the register must note increment dates and length of service, and why the two contributions are calculated on different bases.\"\r\n },\r\n {\r\n  \"id\": 9011,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"At what rate is monthly pension contribution payable from 1.4.2019 for an employee on foreign service covered under the old Defined Benefit Pension Scheme?\",\r\n  \"options\": [\r\n   \"14%\",\r\n   \"18%\",\r\n   \"24%\",\r\n   \"28%\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 18%<\/b><br><br><b>Para 9.2.3(i)<\/b>: for employees under the old Defined Benefit Pension Scheme, the rate is <i>'@14%'<\/i> for 1.1.2016 to 31.3.2019 and 18% from 1.4.2019 onwards (DoPT OM of 9th October 2020).<br><br>24% and 28% are the corresponding rates for NPS employees, which include employee and employer NPS contributions plus 4% employer contribution for gratuity (<b>Para 9.2.3(ii)<\/b>). For periods before 1.1.2016, the orders then in force apply.\"\r\n },\r\n {\r\n  \"id\": 9012,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Match List-I (Category and period) with List-II (Rate of monthly pension contribution during foreign service):\\nList-I\\nA. Old pension scheme, 1.1.2016 to 31.3.2019\\nB. Old pension scheme, from 1.4.2019\\nC. NPS, 1.1.2016 to 31.3.2019\\nD. NPS, from 1.4.2019\\nList-II\\n1. 24%\\n2. 18%\\n3. 28%\\n4. 14%\",\r\n  \"options\": [\r\n   \"A-2, B-4, C-1, D-3\",\r\n   \"A-4, B-2, C-1, D-3\",\r\n   \"A-4, B-2, C-3, D-1\",\r\n   \"A-4, B-1, C-2, D-3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-2, C-1, D-3<\/b><br><br><b>Para 9.2.3(i)<\/b>: under the old Defined Benefit Pension Scheme, the rate is 14% for 1.1.2016 to 31.3.2019 (A-4) and <i>'@18%'<\/i> from 1.4.2019 (B-2).<br><br><b>Para 9.2.3(ii)<\/b>: for NPS employees, it is <i>'@ 24% (i.e. employee's contribution @ 10%, employer's contribution @ 10% and contribution by employer for gratuity @ 4%)'<\/i> for 2016\u20132019 (C-1), and 28% from 1.4.2019, with employer's contribution at 14% (D-3). The increase reflects the rise in Government's NPS contribution from 10% to 14%.\"\r\n },\r\n {\r\n  \"id\": 9013,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"For an NPS employee on foreign service from 1.4.2019, the pension contribution of 28% is made up of which components?\",\r\n  \"options\": [\r\n   \"employee 10%, employer 10%, gratuity 8%\",\r\n   \"employee 14%, employer 10%, gratuity 4%\",\r\n   \"employee 10%, employer 14%, employer's gratuity 4%\",\r\n   \"employee 14%, employer 14%, no gratuity\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: employee 10%, employer 14%, employer's gratuity 4%<\/b><br><br><b>Para 9.2.3(ii)(b)<\/b>: from 1.4.2019, the rate is <i>'@ 28% (i.e. employee's contribution @ 10%, employer's contribution @ 14%, and contribution by employer for gratuity @ 4%.)'<\/i><br><br>For 1.1.2016 to 31.3.2019 the NPS rate was 24%, with employer's contribution at 10%. The employee's share has remained at 10%; the change is in the employer's NPS contribution. Employees under the old pension scheme contribute 18% from 1.4.2019 (<b>item (i)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 9014,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Consider the following statements regarding leave of a Government servant on foreign service:\\n1. The proforma leave account is maintained by the PAO of the parent department.\\n2. The foreign employer sanctions the leave under intimation to the head of office and the PAO.\\n3. The head of office reimburses leave salary claims of the foreign employer within a month of receipt.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 9.3.1<\/b>: the foreign employer <i>'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'<\/i> \u2014 statement 2 is correct. The head of office verifies claims and reimburses them <i>'within a month of receipt of the claim'<\/i> through a bill to the PAO \u2014 statement 3 is correct.<br><br>Statement 1 is wrong: <i>'The proforma leave account of the concerned Government servant has to be maintained by the foreign employer'<\/i>, for which the head of office supplies an extract of the leave account.\"\r\n },\r\n {\r\n  \"id\": 9015,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"For which periods does the foreign employer claim reimbursement of leave salary paid to a Government servant on foreign service?\",\r\n  \"options\": [\r\n   \"quarters ending June, September, December and March\",\r\n   \"half-years ending 30th September and 31st March\",\r\n   \"the financial year ending 31st March\",\r\n   \"half-years ending 30th June and 31st December\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: half-years ending 30th September and 31st March<\/b><br><br><b>Para 9.3.1<\/b>: <i>'The foreign employer shall claim reimbursement of the leave salary so paid at half-yearly intervals'<\/i>, giving details of the official, nature and period of leave, rate and amount of leave salary. <i>'This statement shall be sent for the period ending 30th September and 31st March of each year.'<\/i><br><br>The head of office verifies the claim and reimburses it by cheque or bank draft within a month of receipt, through a bill to the PAO. The proforma leave account is maintained by the foreign employer.\"\r\n },\r\n {\r\n  \"id\": 9016,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Within what period of receipt must the head of office reimburse the leave salary claim of a foreign employer?\",\r\n  \"options\": [\r\n   \"seven days\",\r\n   \"fifteen days\",\r\n   \"one month\",\r\n   \"three months\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: one month<\/b><br><br><b>Para 9.3.1<\/b>: <i>'The Head of Office 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.'<\/i><br><br>Claims are made half-yearly, for periods ending 30th September and 31st March. Fifteen days is the permissible period for paying pension\/leave salary contributions after the financial year (<b>Para 9.2.1<\/b>). The specified PAO arranges payments arising under Para 9.3 (<b>Para 9.4.1(III)(b)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 9017,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"At what rate is the monthly leave salary contribution for a Government servant on foreign service applicable?\",\r\n  \"options\": [\r\n   \"10% of basic pay plus DA\",\r\n   \"18% of basic pay\",\r\n   \"11% of pay drawn in foreign service\",\r\n   \"14% of pay drawn in foreign service\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 11% of pay drawn in foreign service<\/b><br><br><b>Para 9.3.2<\/b>: <i>'The monthly rate of leave salary contribution in respect of all class of Government servants is governed by the Central Civil Service (Leave) Rules, and is applicable at 11% of pay drawn in foreign service.'<\/i><br><br>If the foreign employer pays, it is 11% of pay actually drawn. If the Government servant pays, it is calculated on 'net pay' using formulae that build in compensation. 18% and 14% are pension contribution rates under the old scheme (<b>Para 9.2.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 9018,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"A Government servant on foreign service draws pay of \u20b91,00,000 and himself pays both pension contribution of \u20b918,000 and leave salary contribution at 11%. What is his leave salary contribution?\",\r\n  \"options\": [\r\n   \"\u20b99,910\",\r\n   \"\u20b99,020\",\r\n   \"\u20b98,126\",\r\n   \"\u20b911,000\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: \u20b98,126<\/b><br><br><b>Para 9.3.2(C)<\/b>: where both contributions are payable by the Government servant, <i>'Leave Salary Contribution = (Pay actually drawn - Pension contribution payable) X Rate of leave salary contribution payable \/ (100 + Rate of leave salary contribution payable)'<\/i>. That is (1,00,000 \u2212 18,000) \u00d7 11\/111 = \u20b98,126.<br><br>\u20b99,020 applies formula (A), where only pension is paid by him. \u20b99,910 applies formula (B), where only leave salary is paid by him. \u20b911,000 is 11% of actual pay, applicable when the foreign employer pays.\"\r\n },\r\n {\r\n  \"id\": 9019,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"A Government servant on foreign service draws pay of \u20b91,00,000. He pays the pension contribution of \u20b918,000 himself, while the foreign employer pays the leave salary contribution at 11%. What is the leave salary contribution?\",\r\n  \"options\": [\r\n   \"\u20b911,000\",\r\n   \"\u20b98,126\",\r\n   \"\u20b99,910\",\r\n   \"\u20b99,020\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: \u20b99,020<\/b><br><br><b>Para 9.3.2(A)<\/b>: where the pension contribution alone is paid by the Government servant, <i>'Leave Salary Contribution = (Pay actually drawn \u2013 Pension contribution payable) X Rate of leave salary contribution payable\/100'<\/i>. That is (1,00,000 \u2212 18,000) \u00d7 11\/100 = \u20b99,020.<br><br>\u20b98,126 uses formula (C), dividing by 111, which applies only when both contributions are paid by him. \u20b99,910 uses formula (B), where only leave salary is paid by him. \u20b911,000 is 11% of actual pay.\"\r\n },\r\n {\r\n  \"id\": 9020,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Consider the following statements regarding compensatory allowance and DA during leave on foreign service:\\n1. The entire expenditure on compensatory allowances for leave taken during or at the end of foreign service is borne by the foreign employer.\\n2. The conditions of compensatory allowance are incorporated in the terms of foreign service.\\n3. DA on leave salary of a Government servant who retires during foreign service is paid by the foreign employer.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 9.3.3<\/b>: <i>'The entire expenditure for any compensatory allowance(s) for the period of leave taken by a government servant during or at the end of foreign service shall be borne by the Foreign Employer.'<\/i> The conditions <i>'shall be specifically incorporated in the terms of foreign service'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. DA on leave salary payable to a Government servant who retires or dies in harness during foreign service <i>'shall be paid to him or his legal heirs by the parent department'<\/i>, as part of the cash equivalent of unutilised leave.\"\r\n },\r\n {\r\n  \"id\": 9021,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"An officer of the Indian Civil Accounts Service, a Centrally administered cadre, proceeds on foreign service while serving in Ministry X. Which PAO is the 'specified' PAO for him?\",\r\n  \"options\": [\r\n   \"the PAO attached to the foreign employer\",\r\n   \"the PAO of the Office of the CGA, his cadre controlling authority\",\r\n   \"the PAO of Ministry X, where he served before proceeding\",\r\n   \"the Principal Accounts Office, Ministry of Finance\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the PAO of Ministry X, where he served before proceeding<\/b><br><br><b>Para 9.4.1(II)<\/b>: for an officer belonging to a Centrally administered cadre, <i>'such as Indian Civil Accounts Service and Indian Economic Service etc.'<\/i>, the specified PAO is the <i>'PAO of the Ministry\/Department in which the Officer served before proceeding on foreign service deputation'<\/i>.<br><br>For employees not borne on a Centrally administered cadre, it is the PAO of the parent Ministry (<b>item (I)<\/b>). The cadre controlling authority's PAO is not specified. The specified PAO watches contributions, arranges payments, maintains GPF and handles residuary accounting.\"\r\n },\r\n {\r\n  \"id\": 9022,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"An employee of Ministry A, on deputation to Ministry B, proceeds directly on foreign service without reverting to Ministry A. For purposes of the specified PAO, as what is he treated?\",\r\n  \"options\": [\r\n   \"notionally reverted to Ministry A before proceeding\",\r\n   \"an employee of Ministry B\",\r\n   \"belonging to the foreign employer\",\r\n   \"belonging to whichever Ministry pays his last salary\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: notionally reverted to Ministry A before proceeding<\/b><br><br><b>Note 1 below Para 9.4.1(I)<\/b>: an employee may proceed directly on foreign service while already on deputation to another Central (Civil) Ministry. <i>'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.'<\/i><br><br>Accordingly, the specified PAO is that of the parent Ministry A under <b>item (I)<\/b>. The last paying Ministry test applies only to officers of Centrally administered cadres (<b>item (II)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 9023,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"All of the following are functions of the 'specified' PAO for a Central Government employee on foreign service EXCEPT:\",\r\n  \"options\": [\r\n   \"watching recovery of foreign service contributions from the foreign body\",\r\n   \"watching receipt of CGEIS contributions and reporting statistics\",\r\n   \"maintaining the employee's GPF account\",\r\n   \"sanctioning leave to the employee during foreign service\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: sanctioning leave to the employee during foreign service<\/b><br><br><b>Para 9.4.1(III)<\/b>: the specified PAO performs functions including <i>'Watching recovery of foreign service contributions from the foreign body and their credit to Government account'<\/i>; watching CGEIS contributions and reporting statistics; residuary payment and accounting work; and <i>'Maintaining GP Fund accounts'<\/i>.<br><br>Leave during foreign service is sanctioned by the foreign employer, under intimation to the head of office and PAO (<b>Para 9.3.1<\/b>). The PAO only arranges payments arising, such as reimbursement of leave salary claims.\"\r\n },\r\n {\r\n  \"id\": 9024,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Consider the following statements regarding AIS officers borne on the UT cadre on deputation with the Government of India:\\n1. Recoveries towards their GPF subscriptions are passed on to PAO No. VI, Tis Hazari, Delhi Administration.\\n2. PAO No. VI also acts as the specified PAO for watching foreign service contributions and CGEIS matters for them.\\n3. Their recoveries under the AIS (Group Insurance) Rules, 1981 are also passed on to PAO No. VI.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 9.4.1(IV)<\/b>: GPF recoveries of UT-cadre AIS officers during deputation <i>'will be passed on to PAO NO.VI, Tis Hazari, under Controller of Accounts, Delhi Administration, who maintains their GP Fund accounts'<\/i> \u2014 statement 1 is correct. This PAO also acts as specified PAO for functions (a) and (c) \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <i>'the recoveries under the AIS (Group Insurance) Rules, 1981, effected during deputation will be finally accounted for and adjusted, in the books of the Pay and Accounts Officer of the Central Government Department concerned'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 9025,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"In which CAM form does the PAO call for particulars of a Government servant sent on foreign service, such as dates of relinquishing and assuming charge?\",\r\n  \"options\": [\r\n   \"CAM-66\",\r\n   \"CAM-58\",\r\n   \"CAM-57\",\r\n   \"CAM-53\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: CAM-57<\/b><br><br><b>Para 9.4.3(ii)<\/b>: on receipt of deputation orders, the PAO will <i>'Call for the following particulars in Form CAM- 57'<\/i>: date of making over charge, date of assuming charge in foreign service, post and scale of pay, head of account previously debited, and date of commencement of qualifying service.<br><br>CAM-58 is the Register for watching recoveries of leave salary and pension contributions (<b>Para 9.5.1<\/b>). CAM-66 is the annual statement for officers on deputation to Central Ministries (<b>Para 9.10.7<\/b>), and CAM-53 the Outward Claims Register.\"\r\n },\r\n {\r\n  \"id\": 9026,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"The particulars called for by the PAO in respect of a Government servant proceeding on foreign service include all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"date on which he made over charge under Government\",\r\n   \"date of commencement of service qualifying for pension\",\r\n   \"balance at his credit in the GPF on the date of transfer\",\r\n   \"head of account to which his pay was debited\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: balance at his credit in the GPF on the date of transfer<\/b><br><br><b>Para 9.4.3(ii)<\/b> requires particulars in Form CAM-57: <i>'Date on which he made over charge of his duties under Government'<\/i>; date of assuming charge in foreign service; the post and scale of pay; <i>'Head of account to which his pay was debited prior to his transfer'<\/i>; and <i>'Date of commencement of service qualifying for pension'<\/i>.<br><br>GPF balance is not among them; the GPF account continues to be maintained by the specified PAO itself (<b>Para 9.4.1(III)(e)<\/b>). The PAO also checks that the terms of foreign service conform to Appendix 2 to FR Part I.\"\r\n },\r\n {\r\n  \"id\": 9027,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"In which part of every year is the Register of Foreign Service Contributions to be reviewed by the PAO?\",\r\n  \"options\": [\r\n   \"the last week of April\",\r\n   \"the first week of April\",\r\n   \"the last week of March\",\r\n   \"the month of September\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the last week of April<\/b><br><br><b>Para 9.4.3(iii)(b)<\/b>: <i>'The register should be reviewed by the Pay and Accounts Officer once every year in the last week of April'<\/i>, to ensure that contributions have been received and that the foreign employer or Government servant was reminded to pay contributions and penal interest in default.<br><br>The timing follows the payment rule: contributions may be paid within fifteen days from the end of each financial year (<b>Para 9.2.1<\/b>), so by the last week of April defaults are identifiable. Every entry in the register is attested by the PAO.\"\r\n },\r\n {\r\n  \"id\": 9028,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"In which CAM form does each PAO maintain the register for watching recoveries of leave salary and pension contributions of Government servants on foreign service?\",\r\n  \"options\": [\r\n   \"CAM-57\",\r\n   \"CAM-58\",\r\n   \"CAM-50\",\r\n   \"CAM-66\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: CAM-58<\/b><br><br><b>Para 9.5.1<\/b>: <i>'Each PAO will maintain a Register in Form CAM-58 for watching recoveries of leave salary and pension contributions.'<\/i> It records the date of relieving, date of assumption in foreign service, particulars for recovery, and all orders relating to the foreign service, including leave and date of return.<br><br>CAM-57 is the form for calling particulars of the employee (<b>Para 9.4.3<\/b>). CAM-50 is the GPF Register of Missing Credits\/Debits (<b>Para 6.11.1<\/b>). CAM-66 is the annual statement for officers on deputation to Central Ministries (<b>Para 9.10.7<\/b>).\"\r\n },\r\n {\r\n  \"id\": 9029,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Consider the following statements regarding recovery of foreign service contributions:\\n1. Every entry in the Register of Foreign Service Contributions is attested by the PAO.\\n2. The PAO works out the monthly contributions and intimates them to the foreign employer or Government servant, under intimation to the head of office.\\n3. On reversion, the account is verified to ensure full recovery of contributions with interest up to the date of reversion.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 9.4.3(iii)(a)<\/b>: <i>'Every entry in the Register shall be attested by the Pay and Accounts Officer'<\/i>. <b>Para 9.5.2(i)<\/b>: the PAO works out monthly contributions and intimates the amount to the foreign employer or Government servant <i>'under intimation to the Head of office'<\/i>.<br><br><b>Para 9.5.2(ii)<\/b>: when the officer reverts, his account <i>'must be verified to ensure that contribution at the prescribed rates along with interest up to the date of reversal wherever applicable, have been recovered in full'<\/i>. Any dues are claimed immediately from the foreign employer.\"\r\n },\r\n {\r\n  \"id\": 9030,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Where foreign service contributions are payable by the Government servant himself, what must the PAO secure?\",\r\n  \"options\": [\r\n   \"a bank guarantee from the foreign employer\",\r\n   \"an undertaking from the head of office\",\r\n   \"his letter authorising the foreign employer to deduct and remit\",\r\n   \"a post-dated cheque for the annual contribution\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: his letter authorising the foreign employer to deduct and remit<\/b><br><br><b>Para 9.5.2(iii)<\/b>: <i>'it will be necessary for the PAO to secure a letter addressed to the concerned foreign employer, authorizing him to pay monthly specific sums towards his foreign service contributions from his salary, to the Government of India'<\/i>.<br><br>The foreign employer then deducts and remits these to the PAO of the parent department by demand draft or cheque, or to the employee's NPS account, as per DoPT OMs of 2020 and 2024. This makes recovery automatic, even though the employee remains the payer.\"\r\n },\r\n {\r\n  \"id\": 9031,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Consider the following statements regarding the Register of Foreign Service Contributions:\\n1. The pension contribution depends on basic pay in the level of the post held at the time of proceeding on foreign service.\\n2. The leave salary contribution depends on the pay drawn by the Government servant while on foreign service.\\n3. A note of the date of increment and length of service need not be kept in the register.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 9.5.2(ii)<\/b>: <i>'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.'<\/i> Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. For that very reason, <i>'a suitable note regarding the date of increment and the length of service of the officer shall be noted prominently in the register'<\/i>, since these affect the contributions.\"\r\n },\r\n {\r\n  \"id\": 9032,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Consider the following statements regarding foreign service contributions under the Merged DDO Scheme:\\n1. The ultimate responsibility for watching the recoveries and contributions is that of the PAO.\\n2. Recoveries in arrears as on 1.4.1986 continue to be watched by the PAO until final settlement.\\n3. The DDO of the lending department intimates the leave salary and pension contribution payable while drawing up the terms of foreign service.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 9.5.3(i)<\/b>: <i>'Recoveries that were in arrears as on 1.4.1986 will continue to be watched by the PAO until their final settlement.'<\/i> Statement 2 is correct. <b>Item (ii)<\/b>: the DDO of the lending department is responsible for intimating the contribution payable at the time of drawing up the terms \u2014 statement 3 is correct.<br><br>Statement 1 is wrong: <i>'The ultimate responsibility for watching the recoveries\/contributions will be that of the concerned DDO'<\/i>. The PAO continues to account for recoveries and intimates details to the DDO.\"\r\n },\r\n {\r\n  \"id\": 9033,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Consider the following statements regarding service book entries for a Government servant transferred on foreign service:\\n1. The head of office sends the service book to the PAO on the transfer.\\n2. The PAO retains the service book till the Government servant reverts from foreign service.\\n3. On reversion, the entries made include a certificate regarding recovery of leave salary and pension contributions, signed by the PAO.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 9.5.4<\/b>: <i>'On the transfer of a Government servant to foreign service, the Head of Office\/Department must send his service book to the PAO'<\/i> \u2014 statement 1 is correct. On reversal, <i>'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'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. After noting the details of transfer, <i>'The service book will be returned to the Head of Office'<\/i>; it is sent to the PAO again on return.\"\r\n },\r\n {\r\n  \"id\": 9034,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Match List-I (Receipt\/expenditure) with List-II (Head of account):\\nList-I\\nA. Leave salary and pension contributions recovered together\\nB. Leave salary contributions of AIS officers\\nC. Penal interest on arrears of foreign service contributions\\nD. Lump-sum leave salary paid on absorption in a PSU\\nList-II\\n1. The head to which leave salary would normally have been debited\\n2. 0071-101-Subscriptions and Contributions\\n3. The head to which the contributions are credited\\n4. 0070-60-800-Other Receipts\",\r\n  \"options\": [\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-2, C-3, D-1\",\r\n   \"A-2, B-4, C-1, D-3\",\r\n   \"A-2, B-4, C-3, D-1\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: A-2, B-4, C-3, D-1<\/b><br><br><b>Para 9.6.1(i)<\/b>: contributions recovered together are credited to <i>'0071-Contributions and Recoveries towards Pension and other Retirement Benefits-101-Subscriptions and Contributions'<\/i> (A-2). <b>Item (iii)<\/b>: AIS leave salary contributions go to 800-Other Receipts below 60-Other Services under 0070 (B-4).<br><br><b>Para 9.6.2<\/b>: penal interest <i>'shall be credited to the same head of account to which the contributions are credited'<\/i> (C-3). <b>Para 9.8.3<\/b>: lump-sum leave salary is debited to the head to which leave salary <i>'would have been debited in the normal course'<\/i> (D-1).\"\r\n },\r\n {\r\n  \"id\": 9035,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Consider the following statements regarding heads for crediting foreign service contributions:\\n1. When recovered together, leave salary and pension contributions are credited to '0071-101-Subscriptions and Contributions'.\\n2. When recovered separately, leave salary contributions are credited to the receipt head corresponding to the functional head of the establishment.\\n3. Penal interest on arrears of contributions is credited to '0070-800-Other Receipts' irrespective of the head of contributions.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 9.6.1(i)<\/b>: contributions recovered together are credited to 0071-101-Subscriptions and Contributions \u2014 statement 1 is correct. <b>Item (ii)<\/b>: when recovered separately, pension contribution goes to 0071-101, while <i>'The leave salary contributions in such cases will be credited to the receipt head corresponding to the functional head of the establishment'<\/i>, or failing that to 'Other Receipts' \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 9.6.2<\/b>: penal interest <i>'shall be credited to the same head of account to which the contributions are credited'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 9036,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Who watches the receipt of pension\/CPF contributions, GPF subscriptions and loan repayments remitted by Government servants during foreign service out of India?\",\r\n  \"options\": [\r\n   \"the Indian Mission in that country\",\r\n   \"the head of office of the parent department\",\r\n   \"the Pay and Accounts Officer\",\r\n   \"the foreign employer\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Pay and Accounts Officer<\/b><br><br><b>Para 9.7.1<\/b>: <i>'The PAO will be responsible to regularly watch the receipt of dues from the Government servants proceeding on foreign service out of India.'<\/i> The dues include pension, CPF and GPF subscriptions and repayment of loans and advances that the employees must remit during foreign service out of India.<br><br>Such recoveries are regulated by the Ministry of Finance, DoE OM of 22nd September 1981, as amended. Watching recovery of foreign service contributions is also among the specified PAO's functions under <b>Para 9.4.1(III)<\/b>.\"\r\n },\r\n {\r\n  \"id\": 9037,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Consider the following statements regarding a Government servant on deputation to a PSU who is permanently absorbed there:\\n1. The Government pays a lump-sum amount equal to the leave salary due against the earned leave at credit.\\n2. The half pay leave at his credit is also encashed on absorption.\\n3. The head of office deducts any foreign service contribution not realised from the PSU from the lump-sum leave salary.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 9.8.1<\/b>: <i>'the Government shall pay a lump-sum amount to the Government servant on the date of absorption to the PSU, which shall be equal to the leave salary due against the earned leave at credit'<\/i> \u2014 statement 1 is correct. <b>Para 9.8.2(ii)<\/b>: the head of office ascertains from the PAO whether contributions have been recovered, and prepares the bill <i>'deducting the amount of foreign service contribution not realized if any'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong: <i>'The half pay leave at his credit will however, stand forfeited.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 9038,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"On permanent absorption of a Government servant in a PSU, how is the cheque for the lump-sum leave salary drawn in his favour dealt with?\",\r\n  \"options\": [\r\n   \"handed over by the DDO directly to the employee\",\r\n   \"sent by the DDO to the Undertaking, under intimation to the employee\",\r\n   \"credited by the PAO to the employee's GPF account\",\r\n   \"sent by the PAO to the employee's bank\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: sent by the DDO to the Undertaking, under intimation to the employee<\/b><br><br><b>Para 9.8.2(iii)<\/b>: <i>'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.'<\/i> The PAO notes the payment in the employee's service book and in the register of foreign service contributions.<br><br>The bill is prepared by the head of office, who works out the leave at credit and the leave salary, deducting unrealised foreign service contributions (<b>item (ii)<\/b>). Since departmentalisation, heads of offices determine entitlements, while PAOs watch contribution recoveries (<b>item (i)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 9039,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"With effect from which date was the system of allocation of leave salary and pension contribution among departments of the Government of India, including Railways, Defence and Posts, dispensed with?\",\r\n  \"options\": [\r\n   \"1st January 1978\",\r\n   \"1st April 1976\",\r\n   \"1st April 1986\",\r\n   \"1st January 1982\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1st January 1978<\/b><br><br><b>Para 9.9.1<\/b>: <i>'The system of allocation of leave salary and pension contribution among the departments of Government of India, including Railways, Defence, Posts, Telecommunications and UT Government\/ Administration has been dispensed with from 1st January, 1978'<\/i>, for leave salaries paid and pensions sanctioned on or after that date.<br><br>1st April 1976 is the date of departmentalisation of accounts. 1.4.1986 is the cut-off for arrears watched by the PAO under the Merged DDO Scheme (<b>Para 9.5.3<\/b>). Allocation between Centre and States was dispensed with separately (<b>Para 9.10.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 9040,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Consider the following statements regarding deputation of Government servants between the Central and State Governments:\\n1. Liability for pension and gratuity is fully borne by the Government to which the employee permanently belongs.\\n2. Full liability for leave salary is borne by the department from which the Government servant proceeds on leave.\\n3. Government's contribution to CPF is recovered from the borrowing department.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 9.10.1<\/b>: <i>'The liability for pension and gratuity at the time of retirement in such cases will be fully borne by the Central or State Government to which the government employee permanently belongs.'<\/i> <b>Para 9.10.2<\/b>: <i>'full liability for leave salary will be borne by the Department from which the government servant proceeds on leave.'<\/i> Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. <b>Para 9.10.3<\/b>: CPF contribution is borne entirely by the parent department, <i>'and no contribution will be recovered from the borrowing department'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 9041,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"For Government servants of State Governments, mainly AIS officers, on deputation to the Centre, what does the Central Government pay to the State Government in lieu of pension contributions?\",\r\n  \"options\": [\r\n   \"an ad-hoc grant\",\r\n   \"a monthly pension contribution at 18%\",\r\n   \"a lump sum on the officer's retirement\",\r\n   \"nothing, as allocation is dispensed with\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: an ad-hoc grant<\/b><br><br><b>Para 9.10.4<\/b>: <i>'In case of Government servants of State Government on deputation to the Centre, which mainly consists of AIS Officers, the Central Government will pay an ad-hoc grant in lieu of the recovery of pension contributions to the State Government.'<\/i><br><br>Although allocation of pension liability between Centre and States has been dispensed with (<b>Para 9.10.1<\/b>), this ad-hoc grant compensates the State for its officers serving the Centre. The 18% rate relates to foreign service contributions under the old pension scheme (<b>Para 9.2.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 9042,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"How are GPF and Group Insurance recoveries of AIS officers borne on State cadres, serving on deputation with a Central Ministry, dealt with by the PAO?\",\r\n  \"options\": [\r\n   \"finally accounted for in the Ministry's own books\",\r\n   \"passed to the State AG, or the State's nominated GPF authority\",\r\n   \"passed on to PAO No. VI, Tis Hazari\",\r\n   \"credited to 0071 and reported to the State annually\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: passed to the State AG, or the State's nominated GPF authority<\/b><br><br><b>Para 9.10.5<\/b>: <i>'the recoveries on account of applicable G.P. Fund and Group Insurance Scheme shall be passed on by the PAO of Ministry\/Department to the State AG concerned'<\/i>, even where the officers are with Railways, Defence, Posts or Telecom. <b>Para 9.10.6<\/b>: where the State maintains GPF itself, GPF recoveries are remitted directly to the authority nominated by the State.<br><br>PAO No. VI, Tis Hazari handles UT-cadre AIS officers (<b>Para 9.4.1(IV)<\/b>). For UT-cadre officers, AIS Group Insurance recoveries are adjusted in the Central Ministry's own books.\"\r\n },\r\n {\r\n  \"id\": 9043,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"In which CAM form does the PAO furnish the annual statement of GPF subscriptions and HBA\/MCA recoveries of officers on deputation to Central Civil Ministries from State Governments and other departments?\",\r\n  \"options\": [\r\n   \"CAM-58\",\r\n   \"CAM-49\",\r\n   \"CAM-53\",\r\n   \"CAM-66\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: CAM-66<\/b><br><br><b>Para 9.10.7<\/b>: for officers on deputation from State Governments, UT Governments, Posts, Telecom, Railways and Defence, the PAO furnishes the annual statement of GPF subscriptions, recovery of temporary advances and HBA\/MCA recoveries <i>'to each individual officer through the head of office, in form CAM-66'<\/i>.<br><br>CAM-49 is the Annual Statement of GPF accounts for the Ministry's own subscribers (<b>Para 6.10.2<\/b>). CAM-53 is the Outward Claims Register, on whose entries the CAM-66 statement is based. CAM-58 is the register of foreign service contributions.\"\r\n },\r\n {\r\n  \"id\": 9044,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"By what date each year must a copy of the annual statement of GPF and advance recoveries of officers on deputation to a Central Ministry be sent to the PAO of the parent department?\",\r\n  \"options\": [\r\n   \"30th September\",\r\n   \"31st May\",\r\n   \"30th June\",\r\n   \"31st August\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 31st August<\/b><br><br><b>Para 9.10.7<\/b>: the annual statement in Form CAM-66 is prepared from entries in the Register of Outward Claims. <i>'A copy of the statement shall be simultaneously sent to the Pay and Accounts Officer of the concerned official by the 31st of August each year.'<\/i><br><br>The parent PAO uses it to adjust missing credits in the subscriber's account without further correspondence. 31st May is the date for issuing GPF Annual Statements to the Ministry's own subscribers (<b>Para 6.10.2<\/b>). The reverse procedure applies where a State borrows a Central employee.\"\r\n },\r\n {\r\n  \"id\": 9045,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"From which register are entries drawn for preparing the annual statement in Form CAM-66 for officers on deputation to Central Civil Ministries?\",\r\n  \"options\": [\r\n   \"the Register of Outward Claims in Form CAM-53\",\r\n   \"the Register of Foreign Service Contributions in Form CAM-58\",\r\n   \"the GPF Ledger Folio in Form CAM-47\",\r\n   \"the Register of Inward Claims in Form CAM-55\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Register of Outward Claims in Form CAM-53<\/b><br><br><b>Para 9.10.7<\/b>: <i>'The annual statement will be prepared on the basis of entries in the Register of Outward claims maintained in form CAM-53.'<\/i> Recoveries of GPF and advances of such officers are adjustable in their parent department's books, so they pass through PAO Suspense and are recorded as outward claims (<b>Para 8.2.1<\/b>).<br><br>CAM-58 relates to foreign service contributions, CAM-47 to GPF ledgers of the Ministry's own subscribers, and CAM-55 to inward claims received from other PAOs. The statement goes to officers through heads of office.\"\r\n },\r\n {\r\n  \"id\": 9046,\r\n  \"chapter\": \"Ch 9: RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE\/DEPUTATION\",\r\n  \"question\": \"Match List-I (Record relating to foreign service\/deputation) with List-II (CAM form):\\nList-I\\nA. Particulars called for on transfer to foreign service\\nB. Register for watching recoveries of leave salary and pension contributions\\nC. Annual statement for officers on deputation to Central Civil Ministries\\nD. Register of Outward Claims\\nList-II\\n1. CAM-66\\n2. CAM-53\\n3. CAM-57\\n4. CAM-58\",\r\n  \"options\": [\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-3, B-1, C-4, D-2\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-4, C-1, D-2<\/b><br><br><b>Para 9.4.3(ii)<\/b>: the PAO calls for particulars <i>'in Form CAM- 57'<\/i> (A-3). <b>Para 9.5.1<\/b>: <i>'Each PAO will maintain a Register in Form CAM-58 for watching recoveries of leave salary and pension contributions.'<\/i> (B-4).<br><br><b>Para 9.10.7<\/b>: the annual statement for officers on deputation is furnished <i>'in form CAM-66'<\/i> (C-1), prepared from the Register of Outward claims maintained in form CAM-53 (D-2). These forms together track contributions, recoveries and statements for employees working outside their parent departments.\"\r\n },\r\n {\r\n  \"id\": 10001,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding sanction of loans and grants:\\n1. Sanctions for loans and grants-in-aid are issued in accordance with Chapters 9 and 11 of GFR, 2017.\\n2. Advances to Government servants are granted in accordance with the Compendium of Rules on Advances to Government Servants.\\n3. Requests for waiver of outstanding Government of India loans are considered for any CPSU incurring cash losses.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 10.1.1<\/b>: sanctions for loans and grants-in-aid are issued <i>'in accordance with the guidelines provided in Chapters 9 and 11 of the General Financial Rules (GFRs), 2017 while advances to Government servants are granted in accordance with the Compendium of Rules on Advances to Government Servants'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. <b>Para 10.1.2<\/b>: any request for waiver <i>'is considered only in cases where the CPSU is being closed down\/strategically sold'<\/i>. Cash losses alone do not qualify.\"\r\n },\r\n {\r\n  \"id\": 10002,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"How far in advance of the due date of repayment must the PAO maintaining the detailed account issue notices to PSUs, statutory bodies and institutions that have taken Government loans?\",\r\n  \"options\": [\r\n   \"three months\",\r\n   \"fifteen days\",\r\n   \"seven days\",\r\n   \"one month\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: one month<\/b><br><br><b>Para 10.1.2(ii)<\/b>: for loans to PSUs, statutory bodies, institutions etc. other than State\/UT Governments, the PAO maintaining the detailed account <i>'shall issue notices one month in advance of the due date of repayment'<\/i>, as stipulated in clause (viii) to Rule 250(1) of GFR, 2017.<br><br><b>Appendix 10.1, para 8(H)(iii)<\/b> adds that the borrower gets no advantage if the notice is not received, and repayments are to be reviewed at least quarterly, with a fresh notice at penal rate on default. Loans to State\/UT Governments follow a separate procedure (<b>Chapter 8<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10003,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding monitoring of Government loans:\\n1. The PAO maintains the detailed accounts of Government loans and watches repayment of principal and recovery of interest.\\n2. Any default by a loanee is reported immediately to the authority which sanctioned the loan.\\n3. The Head of Accounting Organisation is responsible to monitor repayment of outstanding loans, due interest and guarantee fees.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 10.1.2(i)<\/b>: <i>'In case of Government loans, the detailed accounts are required to be maintained by PAO'<\/i>, who watches repayment of principal and recovery of interest. <b>Item (iii)<\/b>: <i>'Any default in the payment of principal or interest by the organizations\/individuals who have received loans\/advances should be reported immediately to the authority which had sanctioned it.'<\/i><br><br>Where the sanction provides for penal interest, the PAO updates the loan register and watches its recovery. The HoAO <i>'would be responsible to monitor repayments to the Government of outstanding loans, due interest and guarantee fees'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 10004,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Match List-I (Loan) with List-II (Major Head):\\nList-I\\nA. Loans to State Governments\\nB. Advances to Government servants\\nC. Miscellaneous loans\\nD. Advances to Foreign Governments\\nList-II\\n1. 7605\\n2. 7615\\n3. 7610\\n4. 7601\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-2, C-3, D-1\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 10.2.1<\/b>: <i>'Loans to State governments are debited to the major head \\\"7601- Loans and Advances to State Governments\\\"'<\/i> (A-4). Advances to Government servants go to <i>'\\\"7610-Loans to Government servants etc\\\"'<\/i> (B-3). Miscellaneous loans are booked under MH 7615-Miscellaneous Loans (C-2).<br><br>Other loans go to functional major heads ranging from MH 6202-Loans for Education, Sports, Art and Culture to MH 7605-Advances to Foreign Governments (D-1). Loans on invoking guarantees are shown at sub-head level of the relevant loan major head (<b>Para 10.10.8<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10005,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"On a bill for payment of a loan to a party other than a State\/UT Government, the PAO records a certificate that which of the following is true?\",\r\n  \"options\": [\r\n   \"a Utilisation Certificate has been received\",\r\n   \"the loan will be repaid within ten years\",\r\n   \"sanction conditions are met and any required undertaking obtained\",\r\n   \"the Budget Division has approved the loan\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: sanction conditions are met and any required undertaking obtained<\/b><br><br><b>Para 10.3.2<\/b>: the drawing officer of the sanctioning Ministry presents a bill on a simple receipt, similar to form RPR-34, with a copy of the sanction. After verification, <i>'the Pay and Accounts Officer shall record a certificate on the bill indicating that the conditions specified in the sanction have been satisfied and\/or that a formal undertaking\/agreement wherever required, has been obtained from the loanee concerned'<\/i>.<br><br>Utilisation Certificates come after payment (<b>Para 10.6<\/b>). Budget Division approval is needed only for deviations such as loan periods beyond ten years (<b>Appendix 10.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10006,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding repayment of Government loans by PSUs and other borrowers:\\n1. Payment of principal and interest is made through the Bharatkosh portal.\\n2. A single cheque and challan may be tendered for principal and interest together.\\n3. The payment is accompanied by a memorandum or challan in duplicate, showing the due date and heads of account.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 10.4.2(a)<\/b>: <i>'The payment shall be made through www.bharatkosh.gov.in by duly following the procedure laid out in the bharatkosh portal.'<\/i> Statement 1 is correct. <b>Item (b)<\/b>: the payment is accompanied by a memorandum or challan in duplicate giving the sanctioning Ministry, sanction details, amounts and heads, and due date \u2014 statement 3 is correct.<br><br>Statement 2 is wrong: <i>'Separate cheques\/drafts and challans should be submitted for payment of principal and interest'<\/i>. Cheques must be deposited early enough to clear by the due date.\"\r\n },\r\n {\r\n  \"id\": 10007,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"When does the repayment of a Government loan normally begin?\",\r\n  \"options\": [\r\n   \"after two years from drawal\",\r\n   \"on the date of drawal\",\r\n   \"on completion of one year from the date it is drawn\",\r\n   \"after the project starts production\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: on completion of one year from the date it is drawn<\/b><br><br><b>Para 10.4.3<\/b>: <i>'Normally, the repayment of a loan shall begin on the day of completion of one year from the date it is drawn, and will be paid through specified number of'<\/i> equal annual instalments of principal. Government may allow a moratorium for principal, but not for interest.<br><br>For public sector projects, principal repayment ordinarily begins one year after the project commences production (<b>Appendix 10.1, para 7(A)(iii)<\/b>) \u2014 a special rule for new installations. <b>Appendix 10.1, para 8(A)(ii)<\/b> repeats the first-anniversary rule for other parties.\"\r\n },\r\n {\r\n  \"id\": 10008,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"While Government may allow a moratorium on repayment of a loan, for which component is no moratorium allowed?\",\r\n  \"options\": [\r\n   \"prepayment premium\",\r\n   \"repayment of principal\",\r\n   \"penal interest on overdue principal\",\r\n   \"payment of interest\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: payment of interest<\/b><br><br><b>Para 10.4.3<\/b>: <i>'While the Government may sanction\/allow suitable moratorium period for repayment of principal, no such moratorium period shall be allowed for payment of interest.'<\/i> <b>Appendix 10.1, para 8(B)<\/b> repeats that no moratorium should ordinarily be allowed on interest payments.<br><br>Ministries may, with their FA's approval, allow moratorium on principal up to 2 years. The exception is public sector projects, where interest during construction may be capitalised to the extent provided in the approved Project Report (<b>para 7(A)(ii)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10009,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"The due date of a loan instalment falls on a Sunday, and the borrower pays on Monday, the next working day. What interest is chargeable for the Sunday?\",\r\n  \"options\": [\r\n   \"Normal interest for one day\",\r\n   \"Penal interest for one day\",\r\n   \"Interest at half the normal rate\",\r\n   \"No interest\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: No interest<\/b><br><br><b>Para 10.4.5<\/b>: if the due date for repayment of principal or interest <i>'falls on Sunday or any other holiday, no interest will be charged for such days, if the recovery is postponed on this account to the next working day'<\/i>.<br><br>A borrower is not penalised for a bank holiday, so neither normal nor penal interest applies. The exception is 31st March: if that is a holiday, <i>'the payment should be made on the immediate preceding working day'<\/i>, so that the receipt falls in the correct financial year.\"\r\n },\r\n {\r\n  \"id\": 10010,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"The instalment of a loan is due on 31st March, which happens to be a holiday. On which day, and on what terms, should the payment be made?\",\r\n  \"options\": [\r\n   \"the next working day, without interest\",\r\n   \"the immediate preceding working day\",\r\n   \"1st April, with interest for one day\",\r\n   \"the next working day, with penal interest\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the immediate preceding working day<\/b><br><br><b>Para 10.4.5<\/b>: normally, where a due date falls on a holiday, recovery may be postponed to the next working day without interest. <i>'However, if the principal or interest is payable on the 31st March of a year, and if that day happens to be a holiday, the payment should be made on the immediate preceding working day.'<\/i><br><br>Payment on the preceding working day keeps the receipt in the same financial year's accounts. Postponing to 1st April would shift it into the next year, which the provision avoids.\"\r\n },\r\n {\r\n  \"id\": 10011,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding the Loan Register:\\n1. Sanction orders for loans are noted in it under the attestation of the AAO.\\n2. A separate page is allotted for each loan, in which repayment and receipt of interest are watched.\\n3. It is seen that all sanctions contain a specific provision for levy of penal interest on default.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 10.5.1<\/b>: <i>'For each loan, separate page should be allotted in the Loan Register'<\/i>, noting repayment, interest and further instalments of drawal \u2014 statement 2 is correct. <i>'It should also be seen that all the sanctions contain specific provision for levy of penal interest in the event of default'<\/i>, as per Rule 258 of GFR \u2014 statement 3 is correct.<br><br>Statement 1 is wrong. Sanctions are scrutinised and noted in the Loan Register in Form CAM 29 <i>'under the attestation of the Pay and Accounts Officer'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 10012,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Match List-I (Register) with List-II (CAM form):\\nList-I\\nA. Loan Register\\nB. Broadsheet of loans, for debits and credits\\nC. Register of Investments\\nD. Register of Permanent Advances\\nList-II\\n1. CAM-60\\n2. CAM-61\\n3. CAM-29\\n4. CAM-59\",\r\n  \"options\": [\r\n   \"A-3, B-1, C-4, D-2\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-3, B-4, C-1, D-2\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-4, C-1, D-2<\/b><br><br><b>Para 10.5.1<\/b>: loan sanctions are noted <i>'in a Loan Register in Form CAM 29'<\/i> (A-3). <b>Para 10.5.2<\/b>: a major and minor head wise Broadsheet for debits and credits <i>'shall be maintained in Form CAM 59'<\/i> (B-4), to reconcile loans with monthly accounts.<br><br><b>Para 10.11.1<\/b>: investments are recorded in a <i>'\\\"Register of Investments\\\" in Form CAM-60'<\/i> (C-1). <b>Para 10.12.2<\/b>: permanent advances are noted in the <i>'\\\"Register of Permanent Advances\\\" (Form CAM-61)'<\/i> (D-2). Long-term advances to Government servants are recorded in CAM 30.\"\r\n },\r\n {\r\n  \"id\": 10013,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"In which CAM form is the major and minor head wise Broadsheet maintained to reconcile payment and recovery of loans each month with the monthly accounts?\",\r\n  \"options\": [\r\n   \"CAM-30\",\r\n   \"CAM-29\",\r\n   \"CAM-59\",\r\n   \"CAM-60\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: CAM-59<\/b><br><br><b>Para 10.5.2<\/b>: <i>'A major and minor head wise Broadsheet separately for debits and credits shall be maintained in Form CAM 59, to reconcile the payment and recovery of loans in each month against the figures in the monthly accounts'<\/i>.<br><br>CAM 29 is the Loan Register, with a page for each loan (<b>Para 10.5.1<\/b>). CAM 30 is the register for long-term advances to Government servants such as HBA (<b>Para 10.7.1<\/b>). CAM 60 is the Register of Investments (<b>Para 10.11.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10014,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Utilisation Certificates are not required for loans sanctioned for all of the following purposes EXCEPT:\",\r\n  \"options\": [\r\n   \"financial aid to public undertakings to tide over a temporary crisis\",\r\n   \"financing the approved capital outlay of public undertakings\",\r\n   \"a loan to an institution for constructing a specific building\",\r\n   \"loans given to State Governments and UT Governments\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: a loan to an institution for constructing a specific building<\/b><br><br><b>Para 10.6.1<\/b>: receipt of a UC is normally ensured for loans, but UCs are not required where loans are sanctioned for <i>'(a) financial aid to public undertakings etc. to tide over a temporary financial crisis (b) financing of their approved capital outlay and (c) loans given to State Governments and UT Governments'<\/i>.<br><br>A loan to an institution for a specific building project is a purpose-tied loan outside these exceptions, so a UC must be obtained. UCs are obtained in Form 12-B of GFR, 2017, at intervals agreed between the Accounts Office and the Ministry.\"\r\n },\r\n {\r\n  \"id\": 10015,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"In which form must a Utilisation Certificate for a loan be obtained?\",\r\n  \"options\": [\r\n   \"Form 12-B of GFR, 2017\",\r\n   \"Form CAM-29\",\r\n   \"Form GFR 25\",\r\n   \"Form RPR-34\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Form 12-B of GFR, 2017<\/b><br><br><b>Para 10.6.1<\/b>: <i>'Utilization Certificate must be obtained in Form 12-B of GFR, 2017 and at such intervals as agreed between Accounts Offices and Ministry\/Department.'<\/i><br><br>CAM-29 is the Loan Register (<b>Para 10.5.1<\/b>). GFR 25 is the register of guarantees maintained under Rule 281 (<b>Para 10.10.4<\/b>). The loan bill is presented on a simple receipt in a form similar to RPR-34 (<b>Para 10.3.2<\/b>). UCs are not required for loans to tide over temporary crises, for approved capital outlay, or to State\/UT Governments.\"\r\n },\r\n {\r\n  \"id\": 10016,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding long-term advances to Government servants:\\n1. House Building and Computer advances recoverable in not less than 60 instalments are paid only after pre-check by the PAO.\\n2. Payments and repayments are noted in a register in Form CAM 30.\\n3. The figures in the register are reconciled with the monthly accounts once a year.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 10.7.1<\/b>: long-term interest-bearing advances for House Building and Computer, <i>'recoverable in not less than 60 instalments, shall be paid to Government servants only after pre-check of the bills by the concerned PAO'<\/i> \u2014 statement 1 is correct. They are noted <i>'in a Register in Form CAM 30'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'The payments and recoveries noted in the register shall be reconciled on monthly basis with the'<\/i> figures compiled in the monthly accounts. Interest is calculated as per <b>Para 2.16.17(iii)<\/b>.\"\r\n },\r\n {\r\n  \"id\": 10017,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"A Government servant with an outstanding HBA is transferred to another Ministry. On receiving the claim from the former PAO, how does the PAO of the new Ministry book the Category 'C' cheque issued in settlement?\",\r\n  \"options\": [\r\n   \"(\u2212) Cr 7610-HBA, with contra Cr to 8670-PAO Cheques\",\r\n   \"Dr 7610-HBA, with Cr to 8670-PAO Cheques\",\r\n   \"Dr 8658-PAO Suspense, with Cr to 8670\",\r\n   \"(\u2212) Dr 7610-HBA, with Cr to 8670\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: (\u2212) Cr 7610-HBA, with contra Cr to 8670-PAO Cheques<\/b><br><br><b>Para 10.7.2<\/b>: balances outstanding on transfer are settled through Category 'C' cheques. The new PAO issues the cheque in favour of the former PAO, and <i>'The payment of such amount by the PAO where the employee has been transferred\/ deputed shall be classified and booked as minus credit (not debit) to Major\/Minor Heads '7610-Loans to Govt. Servants-HBA\/CA''<\/i>, with contra credit to 8670-PAO Cheques.<br><br>Booking as minus credit, not debit, keeps the advance from appearing as fresh expenditure; recoveries in the new PAO's books then offset it naturally.\"\r\n },\r\n {\r\n  \"id\": 10018,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding HBA to AIS officers borne on State cadres serving on deputation with the Central Government:\\n1. Their applications are processed per the rates and conditions of the Government of India HBA Rules.\\n2. The advance is sanctioned by the Central Ministry in which the officer is serving.\\n3. The Central Government PAO passes on recoveries from pay bills to the State AG on cash settlement basis.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 10.7.3<\/b>: applications <i>'shall be processed in accordance with the rates and conditions of HBA Rules of the Government of India'<\/i> \u2014 statement 1 is correct. <i>'The PAO of the Central Government 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.'<\/i> Statement 3 is correct.<br><br>Statement 2 is wrong: <i>'Such advance shall however be sanctioned only by the concerned State Government on whose cadre he is borne.'<\/i> The parent Government's DDO draws it and pays by bank draft.\"\r\n },\r\n {\r\n  \"id\": 10019,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Who is responsible for maintaining detailed accounts of short-term advances to Government servants, such as Pay\/TA on transfer, tour advance and LTC advance?\",\r\n  \"options\": [\r\n   \"the Head of Office\",\r\n   \"the Pay and Accounts Officer\",\r\n   \"the Principal Accounts Office\",\r\n   \"the Internal Audit Wing\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Head of Office<\/b><br><br><b>Para 10.8.1(ii)<\/b>: <i>'The Head of Office shall also maintain detailed accounts of short-term advances granted to Government servants including advances that are recoverable in less than 60 instalments'<\/i>, and watch their recovery. Under Rule 12 of the Compendium, Heads of Offices are responsible for recovery with interest and for fulfilment of conditions.<br><br>The PAO's role is to watch receipt of monthly schedules, check arithmetic and tally balances (<b>Para 10.8.2<\/b>). <b>Note below Para 10.8.7<\/b>: the PAO is not required to note such advances in the Objection Book.\"\r\n },\r\n {\r\n  \"id\": 10020,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding the PAO's procedure for short-term advances:\\n1. The PAO tallies the opening balance of the current month with the closing balance of the previous month in his ledger.\\n2. The PAO uses the Bill Passing cum Expenditure Control Register to reconcile accounts figures with departmental figures.\\n3. The PAO notes payments of tour and transfer advances in the Objection Book.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 10.8.2(ii)<\/b>: the PAO should <i>'tally the opening balance of the current month with the closing balance of the previous month in his ledger'<\/i> \u2014 statement 1 is correct. <b>Item (iv)<\/b>: he shall make effective use of the Bill Passing cum Expenditure Control Register for reconciliation \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Note below Para 10.8.7<\/b>: since the DDO\/Head of Office watches recovery, <i>'the Pay and Accounts Officer is not required to note details of payment of advances on tour, transfer etc. in the Objection Book'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 10021,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"How are outstanding short-term advances of an employee transferred from one DDO to another within Civil Ministries dealt with?\",\r\n  \"options\": [\r\n   \"settled by Category 'C' cheque between PAOs\",\r\n   \"passed on through inter-departmental adjustment\",\r\n   \"indicated in the Last Pay Certificate for recovery by the new DDO\",\r\n   \"written off after proforma correction\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: indicated in the Last Pay Certificate for recovery by the new DDO<\/b><br><br><b>Para 10.8.5<\/b>: differences arising on transfer are usually small, since Group C staff are mostly transferred within the same Ministry. Therefore <i>'inter-departmental adjustments shall not be used to pass on credits for such outstanding advances. They shall continue to be indicated by the DDOs in the Last Pay Certificate (LPC) of employees'<\/i>.<br><br>Category 'C' cheque settlement applies to long-term advances like HBA (<b>Para 10.7.2<\/b>). Residual differences between PAO and DDO figures are corrected annually by 'raising' or 'lowering' balances through proforma correction with CGA sanction.\"\r\n },\r\n {\r\n  \"id\": 10022,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Arrange the following steps in the correct sequence for 'raising' or 'lowering' balances of short-term advances:\\n1. Principal Accounts Office sends its report and recommendation to the CGA with material for the Finance Accounts\\n2. The CGA sanctions proforma raising or lowering of figures\\n3. PAO sends the account figure, DDOs' balances, a certificate and recommendation to the Principal Accounts Office\\n4. The CGA compares the accounts figures with the balances held by DDOs\",\r\n  \"options\": [\r\n   \"1-3-4-2\",\r\n   \"3-1-4-2\",\r\n   \"3-4-1-2\",\r\n   \"3-1-2-4\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 3-1-4-2<\/b><br><br><b>Para 10.8.6<\/b>: after the close of the year, each PAO sends its Principal Accounts Office the account figure, the DDOs' total balances, a certificate on checking monthly abstracts, and a recommendation for proforma correction. <i>'Each Principal Accounts Office will similarly send the report and recommendation in respect of his entire accounting circle to the CGA'<\/i>.<br><br><b>Para 10.8.7<\/b>: the CGA compares totals and, if they agree, <i>'will accord sanction to each Principal Accounts Office for raising or lowering the figures'<\/i>. The Union Finance Accounts figures are not affected.\"\r\n },\r\n {\r\n  \"id\": 10023,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"With material for which statement of the Finance Accounts does the Principal Accounts Office send its report on raising or lowering of short-term advance balances to the CGA?\",\r\n  \"options\": [\r\n   \"Statement No. 15\",\r\n   \"Statement No. 5\",\r\n   \"Statement No. 4\",\r\n   \"Statement No. 12\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Statement No. 15<\/b><br><br><b>Para 10.8.6<\/b>: <i>'Each Principal Accounts Office will similarly 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.'<\/i><br><br>Statement No. 5 shows sector-wise balances (<b>Para 5.13.2<\/b>), Statement No. 4 relates to guarantees (<b>Para 10.10.6<\/b>), and Statement No. 12 to progressive capital figures (<b>Para 5.6.3<\/b>). The proforma correction does not change the Finance Accounts figures for these two minor heads.\"\r\n },\r\n {\r\n  \"id\": 10024,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"What is the effect of the CGA's sanction for 'raising' or 'lowering' short-term advance balances on the Union Finance Accounts?\",\r\n  \"options\": [\r\n   \"the difference is written off to Government Account\",\r\n   \"the Finance Accounts figures are revised for the year\",\r\n   \"none; it only updates PAO and Principal Accounts Office figures\",\r\n   \"the difference is shown as a Prior Period Adjustment\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: none; it only updates PAO and Principal Accounts Office figures<\/b><br><br><b>Para 10.8.7<\/b>: the CGA sanctions raising or lowering to bring accounts figures to the level of DDO balances as 'Proforma' correction. <i>'The figures in the Finance Accounts for the Union Government appearing against these two minor heads will not be affected, and it will only enable the individual Pay and Accounts Offices\/Principal Accounts Offices to update their accounts figures.'<\/i><br><br>The differences arise from transfers 'in' and 'out' between DDOs (<b>Para 10.8.6<\/b>), which largely cancel out at the Principal Accounts Office level. <b>Para 5.15.2(v)<\/b> describes the same raising or lowering as a proforma correction requiring CGA approval.\"\r\n },\r\n {\r\n  \"id\": 10025,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding grants-in-aid:\\n1. A grant-in-aid can be given only to a person, public body or institution having a distinct legal entity.\\n2. One department of the Government may sanction a grant-in-aid to another department with FA concurrence.\\n3. An organisation set up by executive order without separate legal status cannot be given any grant.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 10.9.1<\/b>: <i>'Grant-in-aid can be given only to a person or a public body or an institution having distinct legal entity.'<\/i> Statement 1 is correct. An organisation set up by Government resolution or executive order that <i>'does not have separate legal status of its own and functions only as an arm of the Government, cannot be given any grant'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong: <i>'One department of the Government cannot sanction grant-in-aid to another department.'<\/i> FA concurrence does not change this.\"\r\n },\r\n {\r\n  \"id\": 10026,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"In schemes under Direct Benefit Transfer where funds flow directly from the Central Government to beneficiaries, what may be treated as the Utilisation Certificate?\",\r\n  \"options\": [\r\n   \"a certificate from the Programme Division\",\r\n   \"a certificate from the State Government\",\r\n   \"a statement of accounts of the implementing agency\",\r\n   \"the bank\/NPCI intimation of deposit in beneficiaries' accounts\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the bank\/NPCI intimation of deposit in beneficiaries' accounts<\/b><br><br><b>Para 10.9.3<\/b>: a formal UC is normally furnished by the administrative authority to the PAO under Rule 238 of GFR, based on statements of accounts and performance reports. <i>'In case of the schemes covered under Direct Benefit Transfers (DBT), where the fund flow is directly from the Central Government to the beneficiaries, the intimation from the bank\/National Payments Corporation of India (Aadhaar Payment Bridge) regarding deposit of the funds in the beneficiaries' bank accounts'<\/i> may be treated as a UC.<br><br>Since funds go straight to beneficiaries, the credit confirmation itself evidences utilisation. State certificates apply to grants spent through local bodies (<b>Para 10.9.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10027,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding Utilisation Certificates for Central grants to State Governments:\\n1. They are not required where the State Government incurs the expenditure directly.\\n2. Where expenditure is incurred through local bodies or private institutions, the State Government furnishes the certificates.\\n3. Where expenditure is incurred through local bodies, the local body furnishes the certificates directly to the PAO.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 10.9.4(a)<\/b>: <i>'Utilisation certificates are not required where the expenditure is incurred out of the Central grants, by the State Governments directly.'<\/i> Statement 1 is correct. <b>Item (b)<\/b>: where incurred through local bodies or private institutions, <i>'the State Government concerned should furnish the utilisation certificates as per Rule 232 of GFR-2017'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong; the certificate comes from the State Government, not directly from the local body to the PAO.\"\r\n },\r\n {\r\n  \"id\": 10028,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Assets acquired wholly or substantially out of Government grants by a non-government body may be disposed of or used for other purposes only with whose sanction or approval?\",\r\n  \"options\": [\r\n   \"approval of the grantee's governing body\",\r\n   \"prior sanction of the Government\",\r\n   \"a certificate from the Internal Audit Unit\",\r\n   \"approval of the PAO\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: prior sanction of the Government<\/b><br><br><b>Para 10.9.5<\/b>: for grants to non-government or quasi-government bodies, <i>'the assets acquired wholly or substantially out of Government grants should not be disposed-off or'<\/i> used for other purposes without prior sanction of the Government.<br><br><i>'The PAOs and the Internal Audit Units have, therefore, to watch compliance with such conditions.'<\/i> Neither the PAO nor the IAU approves disposal; they watch compliance. The grantee's own governing body cannot override the condition attached to Government funds.\"\r\n },\r\n {\r\n  \"id\": 10029,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding interest and other earnings on grants-in-aid:\\n1. All interest or other earnings against grants-in-aid must be remitted to the CFI immediately after finalisation of accounts.\\n2. Such earnings may be adjusted against future releases to the grantee.\\n3. They are classified under the minor head 'Interest or other earnings from Grantee on unspent balances' (code 801).\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 10.9.8<\/b>: under Rule 230(8) of GFR, 2017, <i>'all interests or other earnings against Grants in aid or advances (other than reimbursement) released to any Grantee institution should be mandatorily remitted to the CFI, immediately after finalisation of the accounts'<\/i> \u2014 statement 1 is correct. The minor head 'Interest or other earnings from Grantee on unspent balances' (code '801') may be opened for them \u2014 statement 3 is correct.<br><br>Statement 2 is wrong: <i>'Such advances should not be allowed to be adjusted against future releases.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 10030,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Under the FRBM Act and Rules, beginning 2004-05, what is the limit on guarantees to be given by the Central Government in any financial year?\",\r\n  \"options\": [\r\n   \"3% of GDP\",\r\n   \"1% of GDP\",\r\n   \"0.5% of GDP\",\r\n   \"0.25% of GDP\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 0.5% of GDP<\/b><br><br><b>Para 10.10.1<\/b>: <i>'Beginning with the financial year 2004-05, the Fiscal Responsibility and Budget Management Act, 2003 (FRBM Act) and the Rules made there under prescribes a limit of 0.5% of GDP for guarantees to be given in any financial year.'<\/i><br><br>If the limit is exceeded owing to unforeseen circumstances, the Finance Minister must make a statement in both Houses of Parliament explaining the deviation and remedial measures. Article 292 allows the Union to give guarantees on the security of the CFI within limits fixed by Parliament.\"\r\n },\r\n {\r\n  \"id\": 10031,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding guarantees given by the Central Government:\\n1. Article 292 extends the executive power of the Union to give guarantees on the security of the CFI within limits fixed by Parliament.\\n2. If the FRBM limit on guarantees is exceeded, the Finance Minister makes a statement in both Houses of Parliament.\\n3. After examination in the Ministry, proposals for guarantees are referred to the CGA for approval.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 10.10.1<\/b>: <i>'Article 292 of the Constitution of India 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.'<\/i> If the limit is exceeded, <i>'the Finance Minister is required to make a statement in both Houses of Parliament'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. <b>Para 10.10.2<\/b>: under Rule 277 of GFR, proposals <i>'shall be referred to Ministry of Finance (Budget Division) for approval'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 10032,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"A sovereign guarantee is normally extended for all of the following objectives EXCEPT:\",\r\n  \"options\": [\r\n   \"improving viability of projects with social and economic benefits\",\r\n   \"enabling central PSEs to raise resources at lower interest\",\r\n   \"covering routine operating losses of CPSEs\",\r\n   \"meeting a precondition for concessional loans from multilateral agencies\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: covering routine operating losses of CPSEs<\/b><br><br><b>Para 10.10.2<\/b>: under Rule 276 of GFR, sovereign guarantee is normally extended <i>'To improve viability of projects or activities undertaken by central entities with significant social and economic benefits'<\/i>; to enable central public sector companies <i>'to raise resources at lower interest charges or on more favourable terms'<\/i>; and where it is a precondition for concessional loans from bilateral\/multilateral agencies.<br><br>Covering routine operating losses is not among these objectives. Guarantees create contingent liabilities, which is why they must be accounted for and limited under the FRBM framework.\"\r\n },\r\n {\r\n  \"id\": 10033,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Where is the statement of guarantees given by the Central Government presented, in terms of the FRBM disclosure requirements?\",\r\n  \"options\": [\r\n   \"in the Outcome Budget\",\r\n   \"in the Appropriation Accounts\",\r\n   \"in Statement No. 5 of the Finance Accounts\",\r\n   \"as an annexure in the Receipt Budget\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: as an annexure in the Receipt Budget<\/b><br><br><b>Para 10.10.3<\/b>: Rule 6 of the FRBM Rules, 2004 requires a disclosure statement on guarantees when presenting the annual financial statement and demands for grants, covering class and number, amounts guaranteed and outstanding, invocations and guarantee fee. Statements compiled by Ministries go to the CGA and on to the Budget Division, and <i>'a statement of Guarantees given by the Central Government is presented as an annexure in the Receipt Budget'<\/i>.<br><br>In the Finance Accounts, outstanding guarantees appear in Statement No. 4\/IGAS-1 (<b>Para 10.10.6<\/b>), not Statement No. 5.\"\r\n },\r\n {\r\n  \"id\": 10034,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"By what date must Ministries send the data in the register of guarantees (Form GFR 25), updated every year, to the Budget Division?\",\r\n  \"options\": [\r\n   \"10th April\",\r\n   \"31st May\",\r\n   \"31st March\",\r\n   \"15th April\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 10th April<\/b><br><br><b>Para 10.10.4<\/b>: under Rule 281, FAs undertake annual review of guarantees and ensure a register in Form GFR 25 is maintained, including to <i>'send data as contained in Form GFR 25, duly updated every year to the Budget Division, Ministry of Finance, DEA by tenth of April'<\/i>. Ministries certify that it tallies with the material furnished to the CGA for the Finance Accounts.<br><br>31st May is the deadline for the HoAO's verified Statement No. 4\/IGAS-1 to the CGA (<b>Para 10.10.6<\/b>). 15th April is the date for permanent advance acknowledgements (<b>Para 10.12.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10035,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Who undertakes the annual review of guarantees under Rule 281 of GFR and ensures that the register of guarantees in Form GFR 25 is maintained?\",\r\n  \"options\": [\r\n   \"the Programme Divisions\",\r\n   \"the Budget Division\",\r\n   \"the Office of the CGA\",\r\n   \"the Financial Advisers of the Ministries\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Financial Advisers of the Ministries<\/b><br><br><b>Para 10.10.4<\/b>: <i>'As per GFR Rule 281 annual review of guarantees is to be ensured by all Ministries or Departments. The FAs of the Ministries or Departments should undertake these reviews.'<\/i> They also ensure that a register in Form GFR 25 records guarantees, reviews, and levy and recovery of guarantee fee.<br><br>The Budget Division receives the GFR 25 data by 10th April and approves guarantee proposals (<b>Para 10.10.2<\/b>). The CGA receives the IGAS-1 statement for the Finance Accounts through the HoAO (<b>Para 10.10.6<\/b>). Administrative Divisions supply documents to the Principal Accounts Office.\"\r\n },\r\n {\r\n  \"id\": 10036,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding invocation of a Government guarantee:\\n1. The obligation may be discharged, with Budget Division approval, by sanctioning a loan equal to the amount invoked.\\n2. Any payment on this account is finally charged to the Guarantee Redemption Fund in the Public Account.\\n3. Where the loan is held irrecoverable, it is written off by a direct debit to Major Head 2075.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 10.10.5<\/b>: on invocation, <i>'the obligation may be discharged with the approval of Budget Division, Ministry of Finance by sanctioning a loan equal to the amount of guarantee outstanding\/invoked'<\/i>, and <i>'any payment on this account will finally be charged to the Guarantee Redemption Fund maintained in the Public Account'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. An irrecoverable loan is adjusted <i>'by debit to the Guarantee Redemption Fund'<\/i>, following the procedure for expenditure financed from reserve funds.\"\r\n },\r\n {\r\n  \"id\": 10037,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"By what date each year must the Pr.CCA\/CCA\/CA send the duly verified statement of guarantees for Statement No. 4\/IGAS-1 of the Finance Accounts to the Office of the CGA?\",\r\n  \"options\": [\r\n   \"31st May\",\r\n   \"10th April\",\r\n   \"30th June\",\r\n   \"31st March\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 31st May<\/b><br><br><b>Para 10.10.6<\/b>: the CGA calls for information on guarantees outstanding at year-end from each HoAO, who <i>'shall be responsible to send the duly verified statement to the Finance Accounts Section of the office of CGA, latest by 31st May each year'<\/i>. It also shows guarantees invoked during the year, based on amounts booked as loans.<br><br>10th April is the date for GFR 25 data to the Budget Division (<b>Para 10.10.4<\/b>). The Principal Accounts Office confirms IGAS-1 figures with Administrative Divisions before forwarding (<b>Para 10.10.7<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10038,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding accounting of the Guarantee Redemption Fund:\\n1. The transfer to the Fund is accounted for under Minor Head 797 below Major Head 2075-Misc. General Services.\\n2. Contra credit is afforded to Major Head 8235-General and other Reserve Funds-117-Guarantee Redemption Fund.\\n3. Recovery from the Fund is shown under the loan head as a deduct entry below Minor Head 902.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 10.10.8<\/b>: the amount provided as transfer to the Fund <i>'will be accounted for under a distinct sub-head 'Transfer to Guarantee Redemption Fund' below the Minor heads '797-Transfer to Redemption Fund\/Deposit Account' under the Major head '2075-Misc. General Services''<\/i>, with contra credit to MH 8235-117-Guarantee Redemption Fund.<br><br>On invocation, expenditure is shown at sub-head level of the loan head as 'Loans on invoking guarantees given by the Government'. <i>'Recovery from the Fund will also be accounted under the loan head as Deduct entry below minor head '902- Deduct-amount met from Guarantee Redemption Fund''<\/i>.\"\r\n },\r\n {\r\n  \"id\": 10039,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding investments made by the Government:\\n1. The PAO ascertains whether Government has actually received shares against the investment.\\n2. The PAO obtains confirmation whether share scrip has been issued in the name of the President of India.\\n3. The Register of Investments is maintained by the Budget Division.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 10.11.1<\/b>: besides scrutinising sanctions, <i>'PAO shall also ascertain whether Government has actually received shares against the investment(s)'<\/i> \u2014 statement 1 is correct. <b>Para 10.11.2(a)<\/b>: the PAO obtains whether the company has issued share scrip for the full value <i>'in the name of the President of India'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. The Register of Investments in Form CAM-60 <i>'shall be maintained by the Pr.Accounts Office or Pay and Accounts Office responsible for the release of funds for investments'<\/i>, which also watches receipt of dividends.\"\r\n },\r\n {\r\n  \"id\": 10040,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"As a rule, the quantum of permanent advance for an organisation should not exceed what amount?\",\r\n  \"options\": [\r\n   \"twice the monthly average contingent expenditure\",\r\n   \"the contingent expenditure of the preceding quarter\",\r\n   \"the monthly average contingent expenditure of the preceding 12 months\",\r\n   \"the annual budget for contingencies\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the monthly average contingent expenditure of the preceding 12 months<\/b><br><br><b>Para 10.12.1(a)<\/b>: <i>'The quantum of such advance for any organization should not as a rule exceed the monthly average of contingent expenditure for the preceding twelve months.'<\/i> The application must be accompanied by a month-wise statement of contingent expenditure for the preceding twelve months.<br><br>For a new organisation, the amount is fixed conservatively, subject to review after six months. <b>Item (b)<\/b> adds that it should be recouped at least twice a month, and items (c)\u2013(d) that it should be no larger than absolutely necessary and not multiplied unnecessarily.\"\r\n },\r\n {\r\n  \"id\": 10041,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"For a new organisation, the amount of permanent advance is fixed on a conservative basis, subject to review after what period?\",\r\n  \"options\": [\r\n   \"three months\",\r\n   \"six months\",\r\n   \"one year\",\r\n   \"two years\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: six months<\/b><br><br><b>Para 10.12.1(a)<\/b>: the quantum should not as a rule exceed the monthly average of contingent expenditure of the preceding twelve months. <i>'In case of a new organization, the amount of advance should be fixed on a conservative basis subject to review after six months.'<\/i><br><br>A new organisation has no twelve-month history, hence the conservative fixation and early review. Departments of the Central Government, Administrators and Heads of Departments decide the amount in consultation with their Internal Financial Adviser, under Rule 322 of GFR, 2017.\"\r\n },\r\n {\r\n  \"id\": 10042,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"An office has an average monthly contingent expenditure of \u20b960,000 for the preceding twelve months, and its permanent advance is recouped twice a month. What should the amount sanctioned not exceed?\",\r\n  \"options\": [\r\n   \"\u20b930,000\",\r\n   \"\u20b960,000\",\r\n   \"\u20b91,20,000\",\r\n   \"\u20b915,000\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: \u20b930,000<\/b><br><br><b>Para 10.12.1(b)<\/b>: <i>'The advance should be recouped at least twice a month so that the amount sanctioned does not exceed half the amount of the average monthly contingent expenditure calculated as in (a) above.'<\/i> Half of \u20b960,000 is \u20b930,000.<br><br>\u20b960,000 is the outer limit under item (a) \u2014 the monthly average itself \u2014 but with twice-monthly recoupment, item (b) calls for half of it. \u20b91,20,000 exceeds even item (a). Item (c) adds that the advance must not be larger than absolutely necessary, since it involves permanent retention of money outside the treasury.\"\r\n },\r\n {\r\n  \"id\": 10043,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"How often should a permanent advance at least be recouped?\",\r\n  \"options\": [\r\n   \"weekly\",\r\n   \"once a month\",\r\n   \"once a quarter\",\r\n   \"twice a month\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: twice a month<\/b><br><br><b>Para 10.12.1(b)<\/b>: <i>'The advance should be recouped at least twice a month so that the amount sanctioned does not exceed half the amount of the average monthly contingent expenditure'<\/i>.<br><br>Frequent recoupment keeps the advance small, consistent with item (c), since such advances involve permanent retention of money outside the treasury. Monthly statements of expenditure with copies of sanctions go to the sanctioning authority in the following month (<b>item (g)<\/b>), which is a reporting requirement, not the recoupment frequency.\"\r\n },\r\n {\r\n  \"id\": 10044,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding permanent advances:\\n1. The holder may use it for any bona fide expenditure on Government account, including advance of pay to Group 'A' and 'B' officers.\\n2. Accountability for the advance and its utilisation rests wholly on the holder.\\n3. Monthly statements of expenditure with classified details are furnished to the sanctioning authority in the following month.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 10.12.1(f)<\/b>: <i>'The accountability for the advance and its utilization on bona fide Government account in accordance with these rules and regulations shall rest wholly on the holder.'<\/i> Statement 2 is correct. <b>Item (g)<\/b>: copies of sanctions with monthly statements of expenditure are furnished to the sanctioning authority in the following month \u2014 statement 3 is correct.<br><br>Statement 1 is wrong. <b>Item (e)<\/b> permits use for other bona fide expenditure <i>'except for grant of advance of pay to Groups 'A' and 'B' officers'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 10045,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"On what date every year must an officer holding a permanent advance send an acknowledgement of the amount due from him as on 31st March?\",\r\n  \"options\": [\r\n   \"10th April\",\r\n   \"31st March\",\r\n   \"15th April\",\r\n   \"30th April\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 15th April<\/b><br><br><b>Para 10.12.1(h)<\/b>: <i>'In the event of transfer of charges and annually on the 15th April, each officer in whose favour the permanent advance is sanctioned shall send an acknowledgement of the amount due'<\/i> as on 31st March to the sanctioning authority, which endorses a copy to its PAO.<br><br><b>Para 10.12.4<\/b>: acknowledgements as on 31st March are obtained in April, and the aggregate outstanding from the Register of Permanent Advances is tallied with the ledger balance. 10th April is the GFR 25 date for guarantees (<b>Para 10.10.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10046,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"In the Register of Permanent Advances, how is a change in the amount of an advance during the year recorded?\",\r\n  \"options\": [\r\n   \"the current year's column is altered in red ink\",\r\n   \"a fresh entry is opened on a new page\",\r\n   \"it is noted in the next year's column only\",\r\n   \"it is recorded in the Objection Book\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the current year's column is altered in red ink<\/b><br><br><b>Para 10.12.2<\/b>: each permanent advance is noted in the Register of Permanent Advances (Form CAM-61). <i>'If the amount of an advance is increased or reduced during the course of a year, the amount in the column for the current year should be altered in red ink'<\/i>, as soon as the increased advance is paid or the reduction credited.<br><br>The amount outstanding as on 31st March is entered in the money column for the subsequent year. The Objection Book is not used for permanent advances; short-term advances too are not noted there (<b>Note below Para 10.8.7<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10047,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following checks in scrutinising a sanction for permanent advance:\\n1. The officer sanctioning the advance is a recognised Head of Department.\\n2. The advance is intended for the Head of Department's own office.\\n3. The advance has been sanctioned in accordance with Rule 322 of GFR, 2017.\\nWhich of the above are required to be seen?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 10.12.3<\/b>: sanctions are scrutinised to see <i>'That the officer sanctioning the advance is a recognized Head of Department'<\/i> (item 1) and <i>'That the advance has been sanctioned in accordance with the provisions of Rule 322 of GFR, 2017'<\/i> (item 3).<br><br>Item 2 is the reverse of the rule: it must be seen <i>'That the advance is intended for the subordinate and not for his own office'<\/i>. <b>Para 10.12.1<\/b> also notes that the amount should suffice for every branch so that subordinates need not apply separately.\"\r\n },\r\n {\r\n  \"id\": 10048,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following objectives of the Treasury Single Account (TSA) system:\\n1. Release of funds to Autonomous Bodies\/Implementing Agencies on a 'just in time' principle\\n2. Decreasing the interest burden of Government by reducing borrowings\\n3. Avoiding parking of funds released by Government in the bank accounts of ABs\/IAs\\nWhich of the above are objectives of the TSA system?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are objectives. <b>Para 10.13.1<\/b>: the TSA system is intended to <i>'facilitate release of government funds to Autonomous Bodies (ABs)\/ Implementing Agencies'<\/i> on a 'just in time' principle, to <i>'decrease the interest burden of the Government by decreasing the quantum of borrowings'<\/i>, and to <i>'avoid parking of funds released by the Government to ABs\/IAs in their bank account(s)'<\/i>.<br><br>Funds remain in Government's account until actually spent, because ABs draw on an assignment account at RBI. Unutilised balances lapse at year-end (<b>Para 10.13.9<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10049,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Up to which tier of autonomous bodies are transfers of assignments covered under the TSA system?\",\r\n  \"options\": [\r\n   \"the 3rd tier of sub-agencies\",\r\n   \"the 1st tier main ABs only\",\r\n   \"the 2nd tier, i.e. sub-ABs just below main ABs\",\r\n   \"all tiers down to the last beneficiary\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the 2nd tier, i.e. sub-ABs just below main ABs<\/b><br><br><b>Para 10.13.2<\/b>: each AB\/IA opens an Assignment Account at RBI, New Delhi, for receiving assignments and issuing sub-assignments. <i>'Transfer of Assignments only up to 2nd tier Autonomous bodies i.e. upto sub-autonomous bodies just below main ABs are covered under the TSA system.'<\/i><br><br>A sub-assignment by the AB to its sub-AB is digitally signed and treated as a normal assignment, so the AB's account is not debited (<b>Para 10.13.11<\/b>). Until spent, the sub-AB's balance counts as a balance under assignment with the parent AB (<b>Para 10.13.10<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10050,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Under the TSA system, where does each Autonomous Body\/Implementing Agency open its Assignment Account?\",\r\n  \"options\": [\r\n   \"in the PFMS portal only\",\r\n   \"with its scheduled commercial bank\",\r\n   \"with the accredited bank of the Ministry\",\r\n   \"at the RBI, New Delhi\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: at the RBI, New Delhi<\/b><br><br><b>Para 10.13.2<\/b>: <i>'each AB\/IAs need to open an Assignment Account at RBI, New Delhi for receiving Assignment from Ministry\/Department and issuing sub-assignments'<\/i> to sub-ABs.<br><br>The PAO configures these accounts in PFMS and issues an 'Assignment Advice' to RBI to honour the AB's payment instruments up to the assigned limit (<b>Para 10.13.5<\/b>). Transfer to an AB's commercial bank account is allowed only for specified purposes (<b>Para 10.13.7<\/b>). Under the CNA Model 2, by contrast, funds go to a scheduled commercial bank account.\"\r\n },\r\n {\r\n  \"id\": 10051,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"When the PAO issues an Assignment Advice in favour of an Autonomous Body under TSA, how is it accounted for?\",\r\n  \"options\": [\r\n   \"no entry until the AB makes payment\",\r\n   \"Dr MH 8454, by contra credit to the expenditure head\",\r\n   \"Cr MH 8670-Cheques and Bills, Dr expenditure head\",\r\n   \"Cr MH 8454-Funds under TSA, by contra debit to the expenditure head\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Cr MH 8454-Funds under TSA, by contra debit to the expenditure head<\/b><br><br><b>Para 10.13.6<\/b>: to account for the assignment, <i>'the amount under 'MH-8454- Funds under Treasury Single Account (TSA) System'-Sub-Major Head (Each Department will be a sub-major head) in the Public Account would be credited by contra debit to expenditure head under the concerned functional head'<\/i>.<br><br>When RBI scrolls show payments by the AB, the 8454 head is relieved by per contra credit to 8675-101-Central Civil-Reserve Bank (HQ) (<b>Para 10.13.8<\/b>). Minor heads under 8454 correspond to the expenditure heads. No cheque is issued, so 8670 is not involved.\"\r\n },\r\n {\r\n  \"id\": 10052,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding payments by Autonomous Bodies under the TSA system:\\n1. Cheques may be issued against the assignment account for petty payments.\\n2. ABs\/IAs must not incur any expenditure on or after 1st April against the assignment of the previous year.\\n3. Unutilised balances at the close of the year lapse to the Government and are written back.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 10.13.7<\/b>: <i>'ABs\/IAs would ensure not to make any expenditure on or after 1st April against the assignment of previous year.'<\/i> Statement 2 is correct. <b>Para 10.13.9<\/b>: <i>'Unutilized Balances at the close of the year will lapse to the Government and hence written back'<\/i> by minus debit to the functional head and minus credit to the Public Account head \u2014 statement 3 is correct.<br><br>Statement 1 is wrong: <i>'Only e-payments are to be made by the ABs\/IAs. No cheques shall be allowed to be issued against the 'Assignment Account'.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 10053,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"On the basis of RBI scrolls of payments made by Autonomous Bodies against TSA assignments, by what entry is the head in the Public Account relieved?\",\r\n  \"options\": [\r\n   \"per contra credit to 8670-Cheques and Bills\",\r\n   \"per contra credit to 8675-101-Central Civil-Reserve Bank (HQ)\",\r\n   \"minus debit to the functional expenditure head\",\r\n   \"per contra credit to 8658-PAO Suspense\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: per contra credit to 8675-101-Central Civil-Reserve Bank (HQ)<\/b><br><br><b>Para 10.13.8<\/b>: RBI debits the Government account and credits the AB's assignment account on honouring payments, and sends a copy of the scroll to the PAO. <i>'Based on the scrolls received from RBI, the aforesaid head in Public Account will be relieved by an equivalent amount by the PAO concerned in his account by per contra credit to the head '8675 Deposit with Reserve Bank -101- Central Civil- Reserve Bank (HQ)'.'<\/i><br><br>Minus debit to the functional head is used only to write back unutilised balances at year-end (<b>Para 10.13.9<\/b>). PFMS collates scrolls scheme-wise for relieving the heads (<b>Para 10.13.14<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10054,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"How often must the PAO reconcile the balances under MH 8454-Funds under Treasury Single Account under the TSA system?\",\r\n  \"options\": [\r\n   \"quarterly\",\r\n   \"monthly\",\r\n   \"half-yearly\",\r\n   \"annually\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: monthly<\/b><br><br><b>Para 10.13.15<\/b>: PAOs must strictly watch <i>'Accounting of e-scrolls received from RBI in respect of transactions (payments) made by ABs\/IAs through their TSA accounts in RBI regularly'<\/i> and <i>'Regular monitoring of balances under MH-8454-Funds under Treasury Single Account (TSA) and reconciliation of balances there under on monthly basis'<\/i>.<br><br>Monthly reconciliation keeps the Public Account balance aligned with unspent assignments. Year-end unutilised balances lapse and are written back (<b>Para 10.13.9<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10055,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Under the Central Nodal Agency system for Central Sector Schemes, Model I (TSA Model) applies to schemes with an outlay of more than what amount?\",\r\n  \"options\": [\r\n   \"\u20b9100 crore\",\r\n   \"\u20b9500 crore\",\r\n   \"\u20b91,000 crore\",\r\n   \"\u20b9250 crore\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: \u20b9500 crore<\/b><br><br><b>Para 10.14.2<\/b>: under Model I, the TSA Model, the CNA and sub-agencies draw funds directly from the RBI based on assignment limits. <i>'This model is applicable for all schemes having an outlay of more than \u20b9 500 crore.'<\/i> For other schemes, Model 2 applies, with funds released to the CNA's scheduled commercial bank account.<br><br>The CNA system was introduced with effect from 1.4.2022 to apply the 'just in time' principle to Central Sector Schemes (<b>Para 10.14.1<\/b>). \u20b9100 crore is the IAAA threshold (<b>Para 4.1.7<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10056,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding the Central Nodal Agency system for Central Sector Schemes:\\n1. Model I applies to schemes with an outlay of up to \u20b9500 crore.\\n2. Under Model 2, funds are released to the CNA's scheduled commercial bank account.\\n3. Under Model 2, down-the-ladder agencies may draw from the CNA account or open zero balance subsidiary accounts.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 10.14.2<\/b>: for schemes not under Model I, <i>'model 2 is applicable wherein funds are released from Central Government to CNA's scheduled commercial bank account only'<\/i> \u2014 statement 2 is correct. <i>'Down the ladder agencies can either draw funds from CNA account directly or open zero balance subsidiary accounts mapped with CNA account.'<\/i> Statement 3 is correct.<br><br>Statement 1 is wrong: Model I <i>'is applicable for all schemes having an outlay of more than \u20b9 500 crore'<\/i>, not up to it.\"\r\n },\r\n {\r\n  \"id\": 10057,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Under the Single Nodal Agency model for Centrally Sponsored Schemes, who releases funds to the SNA's bank account?\",\r\n  \"options\": [\r\n   \"the District Collector\",\r\n   \"the Central Ministry directly\",\r\n   \"the RBI through assignment\",\r\n   \"the State Treasury\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the State Treasury<\/b><br><br><b>Para 10.15.2<\/b>: <i>'Funds are now being released by the State Treasury to the State Nodal Agency's bank accounts.'<\/i> Child agencies can operate the SNA account or open Zero Balance Accounts. Since all scheme funds lie in a single nodal account, real-time monitoring of funds and expenditure is possible.<br><br><b>Para 10.15.1<\/b>: every State designates an SNA for each CSS under the mechanism applicable from 1.7.2021. The alternative SNA-SPARSH model integrates PFMS, State IFMIS and RBI's e-Kuber for 'Just-in-Time' release (<b>Para 10.15.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10058,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"The SNA-SPARSH model for 'Just-in-Time' release of Centrally Sponsored Scheme funds works through an integrated framework of which platforms?\",\r\n  \"options\": [\r\n   \"PFMS, GSTN and e-Kuber\",\r\n   \"PFMS, Bharatkosh and GeM\",\r\n   \"e-Kuber, NPCI and State Treasuries\",\r\n   \"PFMS, State IFMIS and RBI's e-Kuber\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: PFMS, State IFMIS and RBI's e-Kuber<\/b><br><br><b>Para 10.15.4<\/b>: <i>'An alternative fund flow mechanism named SNA-SPARSH Model for 'Just-in-Time' release of Centrally Sponsored Schemes (CSS) funds through an integrated framework of PFMS, State IFMIS and e-Kuber platform of RBI has been introduced.'<\/i><br><br>It supplements the SNA model applicable from 1.7.2021, in which each State designates an SNA for each CSS (<b>Para 10.15.1<\/b>). Bharatkosh is the non-tax receipt portal, and GeM the procurement platform \u2014 neither is part of this fund-flow framework.\"\r\n },\r\n {\r\n  \"id\": 10059,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Loans to State Governments for State Plan and Centrally Sponsored Schemes drawn in instalments are consolidated and deemed to have been drawn on which date each year?\",\r\n  \"options\": [\r\n   \"1st April\",\r\n   \"1st October\",\r\n   \"15th June\",\r\n   \"31st March\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1st October<\/b><br><br><b>Appendix 10.1, para 6(a)<\/b>: <i>'These loans when drawn in instalments, will be consolidated and deemed to have been drawn as on 1st October in each year.'<\/i> The maturity period is 20 years, with repayment in 20 annual equal instalments from the following year, subject to TFC consolidation.<br><br>15th June is the date from which amounts annually payable are recovered in 10 equal monthly instalments. 1st April is the start of the financial year, not the consolidation date.\"\r\n },\r\n {\r\n  \"id\": 10060,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding State Plan loans to State Governments:\\n1. Their maturity period is 20 years.\\n2. Fifty per cent of these loans enjoy a five-year initial grace period, after which they are repaid in 15 annual equal instalments.\\n3. The amounts annually payable are recovered in 12 equal monthly instalments from 1st April.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 10.1, para 6(a)<\/b>: <i>'The maturity period of the loans sanctioned for State Plans is 20 years'<\/i> \u2014 statement 1 is correct. <i>'However, fifty per cent of these loans will enjoy a five-year initial grace period, after which repayments of these loans will be effected in 15 annual equal instalments.'<\/i> Statement 2 is correct.<br><br>Statement 3 is wrong: the amounts <i>'would be recovered in 10 equal monthly instalments commencing 15th June'<\/i>, subject to debt waiver under the TFC award.\"\r\n },\r\n {\r\n  \"id\": 10061,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding loans to public sector projects for new installations:\\n1. Interest during construction may be capitalised to the extent provided in the approved Project Report.\\n2. Repayment of principal ordinarily commences one year after the project commences production.\\n3. Moratorium on principal may extend up to five years from the date the project goes into production.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 10.1, para 7(A)(ii)<\/b>: <i>'The interest on loans due during the period of construction will be allowed to be capitalised to the extent of the provisions made for this purpose in the approved Project R eport.'<\/i> Statement 1 is correct. <b>Item (iii)<\/b>: <i>'The repayment of principal should ordinarily commence one year after the project commences production'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Item (iv)<\/b>: moratorium may be up to five years <i>'from the date of drawing of the loans'<\/i>, but not beyond two years from the date of going into production.\"\r\n },\r\n {\r\n  \"id\": 10062,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"A loan for a new public sector project is drawn in April 2020, and the project goes into production in April 2022. Up to when may the moratorium on repayment of principal extend at the most?\",\r\n  \"options\": [\r\n   \"April 2025\",\r\n   \"April 2024\",\r\n   \"April 2023\",\r\n   \"April 2027\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: April 2024<\/b><br><br><b>Appendix 10.1, para 7(A)(iv)<\/b>: moratorium may be allowed <i>'subject to a maximum of five years from the date of drawing of the loans'<\/i> \u2014 here April 2025 \u2014 but <i>'should not, however, extend in any case, beyond two years from the date of project going into production'<\/i> \u2014 here April 2024.<br><br>Both limits apply, so the earlier date, April 2024, governs. April 2025 ignores the production-linked cap, and April 2027 wrongly adds five years to the production date.\"\r\n },\r\n {\r\n  \"id\": 10063,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Normally, a loan to a party other than a State Government should not be granted for a period exceeding what limit, beyond which prior concurrence of the Budget Division is needed?\",\r\n  \"options\": [\r\n   \"20 years\",\r\n   \"5 years\",\r\n   \"15 years\",\r\n   \"10 years\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 10 years<\/b><br><br><b>Appendix 10.1, para 8(A)(i)<\/b>: the repayment period should be restricted to the minimum possible. <i>'Normally no loan should be granted for a period exceeding 10 years. Where a longer period for repayment is sought, prior concurrence of the Budget Division in this Department will be necessary'<\/i>.<br><br>Working capital loans should preferably be 2\u20133 years and never exceed 5 years (<b>item (iii)<\/b>). The 20-year period applies to State Plan loans (<b>para 6(a)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10064,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"What is the maximum period for which a working capital loan may be given?\",\r\n  \"options\": [\r\n   \"5 years\",\r\n   \"3 years\",\r\n   \"10 years\",\r\n   \"2 years\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 5 years<\/b><br><br><b>Appendix 10.1, para 8(A)(iii)<\/b>: <i>'The period of repayment of working capital loans should preferably be restricted to two or three years. In no case, however, the period of these loans should exceed 5 years.'<\/i><br><br>Two to three years is the preferred period, and five years the absolute ceiling. <b>Para 7(B)<\/b> adds that PSUs should meet working capital needs mainly through cash credit from SBI or nationalised banks against current assets, seeking Government funds only to the extent not available.\"\r\n },\r\n {\r\n  \"id\": 10065,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Ministries\/Departments may, with the approval of their FAs, allow a moratorium on repayment of principal up to what maximum period?\",\r\n  \"options\": [\r\n   \"1 year\",\r\n   \"2 years\",\r\n   \"5 years\",\r\n   \"3 years\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 2 years<\/b><br><br><b>Appendix 10.1, para 8(B)<\/b>: a suitable moratorium may be agreed having regard to the project, but no moratorium should ordinarily be allowed on interest. <i>'Ministries\/Departments may with the approval of their FAs allow moratorium on repayment of principal wherever considered necessary upto a maximum period of 2 years.'<\/i><br><br>Public sector projects are an exception, where moratorium may extend up to five years from drawal, subject to the two-years-from-production cap (<b>para 7(A)(iv)<\/b>). <b>Para 10.4.3<\/b> repeats that no moratorium is allowed for interest.\"\r\n },\r\n {\r\n  \"id\": 10066,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"A borrower pays an instalment of a loan 10 days before its due date. How is interest charged?\",\r\n  \"options\": [\r\n   \"for the full period (half year or full year)\",\r\n   \"only up to the actual date of payment\",\r\n   \"at a reduced rate for early payment\",\r\n   \"no interest for the last 10 days\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: for the full period (half year or full year)<\/b><br><br><b>Appendix 10.1, para 8(C)(i)<\/b>: <i>'Where the payment of the instalment is in advance of the date by 14 days or less, interest for the full period (half year or full year as the case may be) will be payable.'<\/i> Ten days is within 14 days, so interest is for the full period.<br><br>For a State loan consolidated as on 1st October repaid more than 14 days early, interest is reckoned to the actual date of repayment. <b>Para 4<\/b> of the OM also bars any further rebate for timely payment.\"\r\n },\r\n {\r\n  \"id\": 10067,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"What prepayment premium is charged on a loan (other than to a State\/UT Government) with a residual maturity of 10 years or more?\",\r\n  \"options\": [\r\n   \"0.50%\",\r\n   \"0.25%\",\r\n   \"1.00%\",\r\n   \"2.50%\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 0.50%<\/b><br><br><b>Appendix 10.1, para 8(C)(ii)<\/b>: <i>'Prepayment premium of 0.25% on the loans with residual maturity of less than 10 years and 0.50% for the loans with residual maturity of 10 years and above, shall be charged.'<\/i> The provision does not apply to loans to State\/UT Governments.<br><br>2.50% is the minimum margin of penal interest over the normal rate (<b>para 8(D)<\/b>). 0.25% is also the minimum penalty recovered where penal interest is waived (<b>para 8(E)(i)<\/b>) \u2014 a different rule.\"\r\n },\r\n {\r\n  \"id\": 10068,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"What is the minimum penal rate of interest to be included in loan sanctions for default in repayment?\",\r\n  \"options\": [\r\n   \"1.00% above the normal rate\",\r\n   \"0.50% above the normal rate\",\r\n   \"0.25% above the normal rate\",\r\n   \"2.50% above the normal rate\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2.50% above the normal rate<\/b><br><br><b>Appendix 10.1, para 8(D)<\/b>: loan sanctions and agreements should invariably include a penalty clause. <i>'The penal rate of interest should not be less than 2.50% above the normal rate of interest at which a loan is sanctioned.'<\/i><br><br>Penal interest is charged on overdue principal and\/or interest from the due date to the day before actual payment (<b>para 8(E)(ii)<\/b>). If waived for special reasons by the Budget Division on the FA's advice, at least 0.25% must still be recovered (<b>para 8(E)(i)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10069,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Where recovery of penal interest on a defaulted loan is waived for special reasons, what minimum must still be recovered from the defaulting party?\",\r\n  \"options\": [\r\n   \"2.50% as penalty\",\r\n   \"0.50% as penalty\",\r\n   \"0.25% as penalty\",\r\n   \"the normal rate for the delay\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 0.25% as penalty<\/b><br><br><b>Appendix 10.1, para 8(E)(i)<\/b>: penal interest may not be waived unless there are special reasons, and the decision rests with the Ministry of Finance (Budget Division) on the FA's advice. <i>'Even in such cases, a minimum of 0.25% should be recovered from the defaulting party as penalty.'<\/i><br><br>2.50% is the minimum penal rate above normal interest (<b>para 8(D)<\/b>). 0.50% is the prepayment premium for residual maturity of 10 years or more (<b>para 8(C)(ii)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 10070,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding defaults on Government loans:\\n1. Releases to PSUs against budgeted outlays are made only after adjusting defaults on loans and interest.\\n2. Where such adjustment is not possible for exceptional reasons, specific orders of Secretary (Expenditure) are obtained through the Budget Division.\\n3. Waiver or postponement of instalments is accepted on request for any CPSU with a restructuring plan.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 10.1, para 8(E)(iii)<\/b>: <i>'All releases to Public Sector Undertakings against budgeted outlays should be made only after adjusting the defaults, if any'<\/i> \u2014 statement 1 is correct. If not possible, <i>'specific orders of Secretary (Expenditure) should be obtained through Budget Division'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. No request for waiver or postponement will be accepted except for companies referred to BIFR or those with cash losses for the last three years.\"\r\n },\r\n {\r\n  \"id\": 10071,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Consider the following statements regarding loans at concessional rates or interest-free:\\n1. Subsidy covering the concession is made conditional upon prompt repayment of principal and interest.\\n2. Interest-free loans carry a condition that interest at prescribed rates is chargeable on default.\\n3. Defaulted dues on interest-free loans to departmental canteens are written off after one year.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 10.1, para 8(G)(i)<\/b>: <i>'payment of subsidy (to cover the concession viz, differences between normal rate and concessional rate) should be made conditional upon prompt repayment'<\/i> \u2014 statement 1 is correct. <b>Item (ii)<\/b>: for interest-free loans, the sanction provides that on default, interest at prescribed rates will be chargeable \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Item (iii)<\/b>: for interest-free loans to departmental canteens, <i>'the defaulted due would be recovered out of the subsidy payable'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 10072,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"Where a loan cheque is sent to the borrower by post, what is treated as the date of disbursement of the loan?\",\r\n  \"options\": [\r\n   \"the date of issue of the cheque by the PAO\",\r\n   \"the date of the sanction\",\r\n   \"the date the borrower encashes the cheque\",\r\n   \"the date of posting\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the date of posting<\/b><br><br><b>Appendix 10.1, para 8(H)(i)<\/b>: the date of drawing of a loan is the date the borrower receives cash, cheque or draft from the DDO. <i>'Where the cheque or bank draft is sent through post, the date of posting should be treated as the date of disbursement of the loan.'<\/i><br><br>The DDO must intimate the date of payment to the Accounts Office for noting. Since repayment normally begins on the first anniversary of drawal (<b>Para 10.4.3<\/b>), the date of drawal determines the repayment schedule and interest period.\"\r\n },\r\n {\r\n  \"id\": 10073,\r\n  \"chapter\": \"Ch 10: LOANS, ADVANCES, GRANTS-IN-AID, GUARANTEES AND INVESTMENTS\",\r\n  \"question\": \"How often, at the least, should Ministries review repayments and interest payments due from loanees?\",\r\n  \"options\": [\r\n   \"quarterly\",\r\n   \"monthly\",\r\n   \"half-yearly\",\r\n   \"annually\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: quarterly<\/b><br><br><b>Appendix 10.1, para 8(H)(iii)<\/b>: notice is given to borrowers a month in advance of the due date under Rule 250(1)(viii). <i>'Repayments\/interest payments due from the loanees should also be reviewed, at least quarterly, and, where any default has occurred, a fresh notice should be served on the borrower to arrange payment with penal\/higher rate of interest'<\/i>.<br><br>The borrower gets no advantage from non-receipt of the advance notice. Defaults must be reported immediately to the sanctioning authority (<b>Para 10.1.2(iii)<\/b>), and the HoAO monitors defaults closely.\"\r\n },\r\n {\r\n  \"id\": 11001,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Consider the following as matters that the Appropriation Accounts of the Union Government are intended to disclose:\\n1. That the moneys disbursed were legally available for and applicable to the service or purpose to which applied\\n2. That the expenditure conforms to the authority governing it\\n3. The effects of re-appropriations ordered by the Ministry\/Department\\nWhich of the above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 11.1.1<\/b>: the Appropriation Accounts, submitted to Parliament under Article 151, are intended to disclose <i>'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'<\/i>, <i>'That the expenditure conforms to the authority governing it'<\/i>, and <i>'The effects of re-appropriations ordered by the Ministry\/Department'<\/i>.<br><br>They compare expenditure with voted grants and charged appropriations in the Schedules to the Appropriation Act, and aid Parliament and the PAC in assessing expenditure performance.\"\r\n },\r\n {\r\n  \"id\": 11002,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"How is excess expenditure over voted grants or charged appropriations in a financial year regularised?\",\r\n  \"options\": [\r\n   \"by an advance from the Contingency Fund of India\",\r\n   \"through supplementary grants in the same year under Article 114\",\r\n   \"by re-appropriation from savings in other grants\",\r\n   \"Excess Demands for Grants under Article 115, after PAC recommendations\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Excess Demands for Grants under Article 115, after PAC recommendations<\/b><br><br><b>Para 11.1.2<\/b>: circumstances of excess are disclosed in the Appropriation Accounts, separately for revenue and capital sections. <i>'The regularization of excess expenditure is made through 'Excess demand for Grants' submitted to Parliament under Article 115 of the Constitution after receiving the recommendations of the Public Accounts Committee (PAC).'<\/i><br><br>Supplementary grants are obtained before spending, not to regularise past excess. Re-appropriation can only occur within a grant. Contingency Fund advances meet urgent expenditure pending Parliamentary authorisation (<b>Appendix 2.2<\/b>), not excesses already incurred.\"\r\n },\r\n {\r\n  \"id\": 11003,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Consider the following statements regarding regularisation of excess expenditure:\\n1. Excess over voted grants or charged appropriations is regularised through Excess Demands for Grants under Article 115, after PAC recommendations.\\n2. Excess caused exclusively by omission to account an earlier year's expenditure, when the grant had then remained unutilised, also requires regularisation under Article 115.\\n3. Cases of New Service\/New Instrument of Service are submitted for regularisation in the same manner as explanatory notes for excess expenditure.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 11.1.2<\/b>: <i>'The regularization of excess expenditure is made through 'Excess demand for Grants' submitted to Parliament under Article 115 of the Constitution after receiving the recommendations of the Public Accounts Committee (PAC).'<\/i> Statement 1 is correct. <b>Note 2<\/b>: NS\/NIS cases <i>'shall be submitted in the same manner as explanatory notes for excess expenditure'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. <b>Note 1<\/b>: the PAC's 45th Report held that such excess <i>'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'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 11004,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Consider the following statements regarding the Appropriation Accounts:\\n1. The Appropriation Act Schedule is based on Part I of the Demands for Grants presented under Article 113(3).\\n2. The Union Government Appropriation Accounts (Civil) are a supplement to the Union Government Finance Accounts.\\n3. The Appropriation Accounts, like the Finance Accounts, are prepared on net basis after deducting recoveries.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 11.1.3<\/b>: the Schedule <i>'is based on Part I (Main-Revenue\/Capital and Charged\/Voted) of the Demands for Grants presented to Parliament, under Article 113(3)'<\/i> \u2014 statement 1 is correct. <i>'The Union Government Appropriation Accounts (Civil) are a supplement to the Union Government Finance Accounts.'<\/i> Statement 2 is correct.<br><br>Statement 3 is wrong. It is the Finance Accounts that are prepared <i>'on net basis reflecting the gross expenditure minus recoveries'<\/i>. Appropriation Accounts show gross expenditure, with recoveries in a separate Statement of Recoveries, and the link is explained through below-the-line recoveries.\"\r\n },\r\n {\r\n  \"id\": 11005,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Who approves and signs the Head-wise Appropriation Accounts of the grants administered by a Ministry under the departmentalised system?\",\r\n  \"options\": [\r\n   \"the Pr.CCA\/CCA\/CA (i\/c)\",\r\n   \"the Financial Adviser\",\r\n   \"the Secretary, as Chief Accounting Authority\",\r\n   \"the Controller General of Accounts\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Secretary, as Chief Accounting Authority<\/b><br><br><b>Para 11.2.1<\/b>: <i>'The Secretary of each Ministry\/Department acts as the Chief Accounting Authority under the departmentalized system of accounting and is responsible to approve and sign the Head Wise Appropriation Accounts'<\/i>. The FA and the HoAO assist him in preparing them.<br><br>The Pr.CCA\/CCA\/CA signs the enclosures and the Stage I Grant Statement, but the Account itself bears the Secretary's signature in Stage IV (<b>Para 11.8.1<\/b>). Certain grants are exceptions, such as those of Parliament, the Supreme Court and UPSC (<b>Para 11.2.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 11006,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Match List-I (Grant\/Appropriation) with List-II (Authority signing the Appropriation Accounts):\\nList-I\\nA. Lok Sabha\\nB. Union Public Service Commission\\nC. Supreme Court of India\\nD. Election Commission of India\\nList-II\\n1. Registrar General\\n2. Dy. Election Commissioner\\n3. Secretary General\\n4. Chairman\",\r\n  \"options\": [\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-3, B-1, C-4, D-2\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-4, C-1, D-2<\/b><br><br><b>Para 11.2.2<\/b> lists grants excepted from signature by the Chief Accounting Authority of a Ministry. The Lok Sabha grant is signed by the <i>'Secretary General, Lok Sabha'<\/i> (A-3); UPSC by the <i>'Chairman, UPSC'<\/i> (B-4); the Supreme Court by the <i>'Registrar General, Supreme Court of India'<\/i> (C-1); and the Election Commission by the Dy. Election Commissioner (D-2).<br><br>These accounts are prepared respectively by the PAO, Lok Sabha Secretariat; the Principal Accounts Office, M\/o Personnel; the Principal Accounts Office, M\/o Law & Justice; and the PAO, Election Commission. The exceptions respect the independence of these bodies.\"\r\n },\r\n {\r\n  \"id\": 11007,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Match List-I (Grant\/Appropriation) with List-II (Authority signing the Appropriation Accounts):\\nList-I\\nA. Chandigarh\\nB. Audit\\nC. Staff, Household and Allowances of President\\nD. Andaman & Nicobar Islands\\nList-II\\n1. Secretary to the President\\n2. Chief Secretary, A&N Administration\\n3. AG (A&E), Punjab, Chandigarh\\n4. Dy. Comptroller & Auditor General of India\",\r\n  \"options\": [\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-3, B-1, C-4, D-2\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-4, C-1, D-2<\/b><br><br><b>Para 11.2.2<\/b>: the Chandigarh grant is both prepared and signed by the <i>'AG(A&E), Punjab, Chandigarh'<\/i> (A-3). The Audit grant is prepared by AG (Audit), Delhi and signed by the <i>'Dy. Comptroller & Auditor General of India'<\/i> (B-4).<br><br>The President's grant is prepared by the PAO, President's Secretariat and signed by the Secretary to the President (C-1). The Andaman & Nicobar grant is prepared by the Director of Budget & Accounts and signed by the <i>'Chief Secretary, Andaman & NicobarAdministration'<\/i> (D-2).\"\r\n },\r\n {\r\n  \"id\": 11008,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Up to which level, and in how many digits, are the Head-wise Appropriation Accounts prepared?\",\r\n  \"options\": [\r\n   \"detailed head level, in 13-digit codes\",\r\n   \"object head level, in 15-digit codes\",\r\n   \"minor head level, in 9-digit codes\",\r\n   \"sub-head level, in 11-digit codes\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: sub-head level, in 11-digit codes<\/b><br><br><b>Para 11.3.1<\/b>: each Principal Accounts Office prepares Head-wise Appropriation Accounts <i>'up to the sub-head level. That is, it should be prepared 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'<\/i>.<br><br>The 15-digit code, down to object head, is the level of original appropriation for NS\/NIS purposes in civil Ministries (<b>Appendix 2.2<\/b>). The Finance Accounts are at minor head level (<b>Para 5.1.3<\/b>), but the Appropriation Accounts go down to sub-head.\"\r\n },\r\n {\r\n  \"id\": 11009,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"In the 11-digit code of the Head-wise Appropriation Accounts, which digits are adopted for a Major Head that has no Sub-Major Head?\",\r\n  \"options\": [\r\n   \"00 as the Sub-Major Head digits\",\r\n   \"99 as the Sub-Major Head digits\",\r\n   \"the Minor Head repeated\",\r\n   \"the Sub-Major Head digits are omitted\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 00 as the Sub-Major Head digits<\/b><br><br><b>Para 11.3.1<\/b>: the 11-digit code comprises 4 digits for the Major Head, 2 for the Sub-Major Head, 3 for the Minor Head and 2 for the sub-head. <i>'If there is no Sub-Major Head, \\\"00\\\" is taken as the Sub-Major Head digits for uniformity of coding provisions.'<\/i><br><br>Omitting the digits would break the uniform 11-digit structure. The sample account in Appendix 11.1 shows this, e.g. 3451.00.090 for Secretariat-Economic Services. The accounts are prepared in thousands of rupees.\"\r\n },\r\n {\r\n  \"id\": 11010,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"In what unit are the Head-wise Appropriation Accounts prepared?\",\r\n  \"options\": [\r\n   \"thousands of rupees\",\r\n   \"lakhs of rupees\",\r\n   \"crores of rupees\",\r\n   \"rupees\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: thousands of rupees<\/b><br><br><b>Para 11.3.1<\/b>: the Appropriation Accounts are based on the budget estimates in the DDG plus the effect of supplementary budgets and re-appropriations. <i>'It needs to be prepared in thousands of rupees.'<\/i> The Statement of Recoveries separately supports the account.<br><br>The SCT and Journal Entries are likewise prepared in thousands (<b>Para 5.10.1<\/b>). The limits for explaining variations are stated in lakhs (e.g. \u20b9500 lakhs), but the figures in the account itself are in thousands. The distribution of SDG to object-head level is also in thousands.\"\r\n },\r\n {\r\n  \"id\": 11011,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Consider the following statements regarding preparation of Head-wise Appropriation Accounts by the Principal Accounts Office:\\n1. Major Head totals must conform to those in the Main Demands for Grants presented to Parliament.\\n2. A discrepancy between the Main DG and DDG is brought to the Budget Section for a corrigendum with approval of the Budget Division, MoF.\\n3. Routine corrections are made by the administrative Ministry with the approval of the CGA.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 11.3.1(1)<\/b>: Major Head totals and recoveries must be <i>'strictly in conformity with the Major Head totals and recoveries shown in the Main DG presented to Parliament'<\/i> \u2014 statement 1 is correct. Discrepancies between the Main DG and DDG are brought to the Budget Section for a corrigendum <i>'with the approval of Budget Division, MoF'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'Other routine corrections may be made by the administrative Ministries\/Departments with the approval of the FA of the Ministry.'<\/i> Corrections opening heads of account need prior Budget Division approval.\"\r\n },\r\n {\r\n  \"id\": 11012,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Since the Supplementary Demands for Grants make provision only up to Major Head level, how is the supplementary provision distributed to object-head level in the Appropriation Accounts?\",\r\n  \"options\": [\r\n   \"as decided by the Budget Division\",\r\n   \"by the Principal Accounts Office pro rata to original provision\",\r\n   \"as approved by the administrative Ministry\/Department\",\r\n   \"as decided by the accredited Audit Officer\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: as approved by the administrative Ministry\/Department<\/b><br><br><b>Para 11.3.1(2)<\/b>: <i>'SDG makes provision only up to Major Head level. The distribution up to object-head level (in thousands of rupees) should therefore, be allocated as approved by the concerned administrative Ministries\/Departments.'<\/i> This correlates supplementary provisions in the Grant Statement with the Head-wise Accounts.<br><br>A statement showing this distribution, for gross provisions and deduct recoveries, accompanies the Stage I Grant Statement (<b>Para 11.3.3(v)<\/b>). The Principal Accounts Office does not distribute on its own, and neither the Budget Division nor Audit decides it.\"\r\n },\r\n {\r\n  \"id\": 11013,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"In Column 1 of the Grant Statement of the Head-wise Appropriation Accounts, what does the letter 'R' denote?\",\r\n  \"options\": [\r\n   \"revised estimate\",\r\n   \"surrender or re-appropriation\",\r\n   \"recoveries\",\r\n   \"reserve fund provision\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: surrender or re-appropriation<\/b><br><br><b>Para 11.3.2<\/b>: in Column 1, the provision for each sub-head is shown <i>'with Original denoted by letter 'O', Supplementary denoted by letter 'S' and the Surrender or Re-appropriations denoted by letter 'R''<\/i>. Column 2 shows the net total grant.<br><br>Surrenders accepted by the Ministry of Finance are shown by opening the head 'Surrenders\/Withdrawals within Grant\/Appropriation', so that Original and Supplementary grants as voted remain visible. Recoveries are shown in a separate Statement of Recoveries, not with 'R'.\"\r\n },\r\n {\r\n  \"id\": 11014,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Consider the following statements regarding the Statement of Recoveries in the Appropriation Accounts:\\n1. Columns 1 and 2 show the original budget estimates and supplementary estimates of recoveries.\\n2. Surrender of recovery provision taken for other budgetary purposes is not shown in it.\\n3. A head not appearing in the DDG may be adopted in it only with formal approval of the Budget Division.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 11.3.2<\/b>: <i>'In columns 1 & 2 of the Statement of Recoveries, the original budget estimates and the supplementary estimates, shall be given.'<\/i> <i>'Surrender of recovery provision (if any) taken for other budgetary purpose will not be shown in the recovery statement.'<\/i> Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. The Note says a head not in the DDG <i>'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'<\/i>. Recoveries are shown against the head actually reduced in the SCT.\"\r\n },\r\n {\r\n  \"id\": 11015,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Before the Stage I Grant Statement is issued under the signature of the Head of Accounting Organisation, by whom is it verified?\",\r\n  \"options\": [\r\n   \"the Budget Wing of the Ministry\/Department\",\r\n   \"the accredited Audit Officer\",\r\n   \"the Office of the CGA\",\r\n   \"the Financial Adviser personally\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Budget Wing of the Ministry\/Department<\/b><br><br><b>Para 11.3.3<\/b>: after the new financial year begins, each Principal Accounts Office completes Stage I using the Main DG, DDG, SDG, re-appropriation orders and surrender orders. <i>'The Budget Wing of the concerned Ministry\/Department shall verify the (Stage-I) Grant Statement before it is issued under the signatures of Head of Accounting Organization'<\/i>.<br><br>Audit and the CGA receive copies after issue and send observations, which must be complied with before Stage II (<b>Para 11.3.4<\/b>). The accredited Audit Officer receives three copies and the CGA two.\"\r\n },\r\n {\r\n  \"id\": 11016,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"How many copies of the Stage I Grant Statement does the Principal Accounts Office furnish to the accredited Audit Officer?\",\r\n  \"options\": [\r\n   \"three\",\r\n   \"one\",\r\n   \"two\",\r\n   \"five\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: three<\/b><br><br><b>Para 11.3.3<\/b>: the Principal Accounts Office furnishes <i>'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'<\/i>, as per the annual schedule issued by the CGA.<br><br>The same distribution \u2014 three, one and two \u2014 applies to the Stage II Head-wise Accounts (<b>Para 11.3.4<\/b>). At Stage III, two copies each go to the three authorities for condensation (<b>Para 11.4.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 11017,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"The Stage I Grant Statement is accompanied by all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"a statement of all re-appropriation and surrender orders taken into account\",\r\n   \"attested copies of all re-appropriation and surrender orders\",\r\n   \"a certificate that the PAC has approved the savings\",\r\n   \"a certificate that no case attracts 'New Service\/New Instrument of Service'\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: a certificate that the PAC has approved the savings<\/b><br><br><b>Para 11.3.3<\/b> lists the accompaniments: a statement of re-appropriation\/surrender orders certifying completeness and MoF acceptance of surrenders; <i>'Attested copies of all Re-appropriation and Surrender Orders'<\/i>; a statement of funds re-appropriated between sub-heads; the Statement of Recoveries; the SDG distribution; a <i>'Certificate to the effect that there is\/are no case(s) that attract the provisions of 'New Service or New Instrument of Service''<\/i>; and certificates on \u20b95 crore augmentations and on savings\/excess.<br><br>PAC approval of savings is not required; the PAC receives explanatory notes on large savings later (<b>Para 11.5.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 11018,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"An increase of budget provision under a sub-head by re-appropriation requires the approval of Secretary (Expenditure) where the increase is of what amount or above?\",\r\n  \"options\": [\r\n   \"\u20b91 crore\",\r\n   \"\u20b95 crore\",\r\n   \"\u20b910 crore\",\r\n   \"\u20b9100 crore\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: \u20b95 crore<\/b><br><br><b>Para 11.3.3(vii)<\/b>: the Grant Statement carries a certificate that <i>'Increase of budget provision by \u20b9 five crores and above under a sub-head has been made with the approval of Secretary Expenditure'<\/i>.<br><br>MoF approval is not needed for re-appropriation above \u20b95 crore where supplementary demands have already been approved by Parliament. Augmentation above \u20b95 crore under heads like Stipends\/Scholarships or contributions to international bodies, without supplementary, continues to go through the Budget Division for Secretary (Expenditure)'s approval. \u20b9100 crore is the PAC threshold for explanatory notes on savings.\"\r\n },\r\n {\r\n  \"id\": 11019,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"In which of the following re-appropriation cases is approval of Secretary (Expenditure) required?\",\r\n  \"options\": [\r\n   \"\u20b94 crore augmentation under Office Expenses\",\r\n   \"\u20b97 crore augmentation where supplementary is already approved by Parliament\",\r\n   \"\u20b96 crore augmentation under Scholarships, with no supplementary obtained\",\r\n   \"\u20b92 crore augmentation under Scholarships\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: \u20b96 crore augmentation under Scholarships, with no supplementary obtained<\/b><br><br><b>Para 11.3.3(vii)<\/b>: Ministries need not seek MoF approval <i>'on re-appropriation proposals above \u20b95.00 crore in cases where supplementary demands have already been approved by the Parliament'<\/i>. But augmentation above \u20b95 crore under heads like Stipends\/Scholarships, which do not attract NS\/NIS and for which no supplementary is obtained, <i>'would continue to be processed by the Budget Division for approval of Secretary (Expenditure)'<\/i>.<br><br>The \u20b96 crore Scholarships case without supplementary needs such approval. The \u20b94 crore and \u20b92 crore cases are below the \u20b95 crore threshold.\"\r\n },\r\n {\r\n  \"id\": 11020,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"In Stage II of the Head-wise Appropriation Accounts, what do Columns 3 and 4 show?\",\r\n  \"options\": [\r\n   \"original and supplementary provisions\",\r\n   \"actual expenditure, and variation (excess\/saving) with reasons\",\r\n   \"re-appropriations and surrenders\",\r\n   \"recoveries and net expenditure\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: actual expenditure, and variation (excess\/saving) with reasons<\/b><br><br><b>Para 11.3.3<\/b>, Stage II: <i>'In Col.3 The figures of actual expenditure.'<\/i> In Col.4, the variations of (+) Excess or (\u2212) Savings between Columns 2 and 3, <i>'with the reasons for variation will also be given in Column 4'<\/i>.<br><br>Columns 1 and 2, prepared in Stage I, show the provisions (O, S and R) and the total grant. In the Statement of Recoveries, actual recoveries are shown against total estimates, with variation marked More or Less. Stage II is initiated only after complying with observations on the Stage I Grant Statement.\"\r\n },\r\n {\r\n  \"id\": 11021,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"The Stage II Head-wise Appropriation Accounts are accompanied by all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"certificate that the PAC has approved variations\",\r\n   \"reconciliation statement with the SCT\",\r\n   \"statement of un-recouped Contingency Fund advances, or Nil\",\r\n   \"certificate that all expenditure is sanctioned\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: certificate that the PAC has approved variations<\/b><br><br><b>Para 11.3.4<\/b> lists the accompaniments, including the certificate that <i>'all expenditure included in the Head wise Appropriation Accounts'<\/i> has been sanctioned by the competent authority; a reconciliation with the SCT; sub-head wise reconciliation; the statement of Contingency Fund advances remaining un-recouped, with <i>'a Nil statement'<\/i> if none; accounts of earmarked funds; and certificates on excess and on unadjusted expenditure.<br><br>No PAC approval of variations is needed at this stage. The PAC considers excesses before Excess Demands (<b>Para 11.1.2<\/b>) and receives explanatory notes on large savings.\"\r\n },\r\n {\r\n  \"id\": 11022,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Whose prior concurrence is needed for inclusion of earmarked funds in the Union Government (Civil) Appropriation Accounts?\",\r\n  \"options\": [\r\n   \"the C&AG of India\",\r\n   \"the CGA\",\r\n   \"the Budget Division\",\r\n   \"the Public Accounts Committee\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the C&AG of India<\/b><br><br><b>Para 11.3.4(e)<\/b>: accounts of earmarked funds, with receipts, payments and balances tallying with the Finance Accounts, accompany the Head-wise Accounts. A certificate is enclosed that <i>'the earmarked funds included in the Union Government (Civil) AppropriationAccounts for the year.........................................are eligible for inclusion and have the prior concurrence of the C&AG of India'<\/i>, or that no fund is eligible.<br><br>The CGA condenses the accounts, and the Budget Division deals with budgetary matters, but eligibility of funds for inclusion rests on the C&AG's prior concurrence.\"\r\n },\r\n {\r\n  \"id\": 11023,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"If expenditure has exceeded the provision in any segment of a grant, the Head-wise Appropriation Accounts must be accompanied by a certificate that which of the following is true?\",\r\n  \"options\": [\r\n   \"the excess will be met from the Contingency Fund\",\r\n   \"the excess has been approved by Secretary (Expenditure)\",\r\n   \"the excess is not due to misclassification or erroneous adjustment\",\r\n   \"the PAC has been informed of the excess\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the excess is not due to misclassification or erroneous adjustment<\/b><br><br><b>Para 11.3.4(f)<\/b>: if expenditure exceeded the provision in any segment \u2014 Revenue-Voted, Revenue-Charged, Capital-Voted or Capital-Charged \u2014 <i>'a certificate shall be furnished to the effect that the expenditure has not exceeded due to misclassification\/erroneous adjustment in the accounts'<\/i>, and the actual excess in units is shown.<br><br>This confirms the excess is genuine before it goes for regularisation through Excess Demands for Grants (<b>Para 11.1.2<\/b>). Explanatory notes for all excess expenditure are submitted to audit for vetting (<b>Note below Para 11.5.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 11024,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Through whom is any important feature seen in the Head-wise Appropriation Accounts brought to the notice of the Chief Accounting Authority?\",\r\n  \"options\": [\r\n   \"the Financial Adviser\",\r\n   \"the CGA\",\r\n   \"the accredited Audit Officer\",\r\n   \"the Budget Division\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Financial Adviser<\/b><br><br><b>Para 11.3.5<\/b>: <i>'Any important feature seen in the Head wise Appropriation Accounts should be brought to the notice of the Chief Accounting Authority, through the Financial Adviser.'<\/i><br><br><b>Para 11.4.1<\/b> similarly requires the audited account to be put up to the Secretary for approval through the FA, bringing out important variations, points or features from audit scrutiny. This reflects the FA's role in advising the Secretary (<b>Para 1.2.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 11025,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Within what period of receiving the 'No Comments' certificate from Audit must the audited Head-wise Appropriation Accounts be submitted?\",\r\n  \"options\": [\r\n   \"one week\",\r\n   \"one month\",\r\n   \"fifteen days\",\r\n   \"three days\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: one week<\/b><br><br><b>Note below Para 11.4.1<\/b>: <i>'The Audited Head wise Appropriation Accounts has to be submitted within one week of receiving 'No Comments' certificates from Audit.'<\/i> If the certificate is subject to observations, they must be complied with and the accounts finalised at the earliest, without waiting for a clear certificate.<br><br>The finalised account is put up on file to the Secretary for approval, through the FA. Copies then go for condensation \u2014 two each to the accredited Audit Officer, the Principal Director of Audit (F&C) and the CGA (<b>Para 11.4.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 11026,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Consider the following statements regarding Stage III of the Head-wise Appropriation Accounts:\\n1. After Audit issues a 'No Comments' certificate, the finalised account is put up to the Secretary for approval through the FA.\\n2. If the certificate is subject to audit observations, the accounts are finalised after complying with them, without waiting for a clear certificate.\\n3. The forwarding letters with copies for condensation indicate that the Chief Accounting Authority has approved the accounts on file.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 11.4.1<\/b>: after the 'No Comments' certificate, <i>'the finalized account would be put up on file to the Secretary, for his approval'<\/i> through the FA. The Note adds that if the certificate is subject to observations, they must be complied with <i>'without waiting for a clear 'No Comments' Certificate from Audit'<\/i>.<br><br><b>Para 11.4.3<\/b>: <i>'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.'<\/i> Two copies each go to the three authorities for condensation.\"\r\n },\r\n {\r\n  \"id\": 11027,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Irrespective of percentage, reasons must be recorded for all savings and excesses in a sub-head where the variation exceeds what amount?\",\r\n  \"options\": [\r\n   \"\u20b925 lakh\",\r\n   \"\u20b9250 lakh\",\r\n   \"\u20b9100 lakh\",\r\n   \"\u20b9500 lakh\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: \u20b9500 lakh<\/b><br><br><b>Para 11.5.1(a)<\/b>: reasons are required <i>'If the variation in a sub-head exceeds \u20b9500.00 lakhs'<\/i>, including all variations irrespective of percentage, under both savings and excesses, against Original, Supplementary or both.<br><br>Below \u20b9500 lakh, percentage-based limits apply: excess over 10% or \u20b9250 lakh; savings over 10% of original or \u20b9250 lakh; or, with supplementary, 10% of supplementary or \u20b9100 lakh (<b>item (b)<\/b>). \u20b925 lakh applies to sub-heads where the grant as a whole is exceeded (<b>item (c)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 11028,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"For a sub-head with an original provision of \u20b92,000 lakh and no supplementary, an excess must exceed what amount for its reasons to be recorded in the Head-wise Appropriation Accounts?\",\r\n  \"options\": [\r\n   \"\u20b9250 lakh\",\r\n   \"\u20b9200 lakh\",\r\n   \"\u20b9500 lakh\",\r\n   \"\u20b9100 lakh\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: \u20b9250 lakh<\/b><br><br><b>Para 11.5.1(b)(i)<\/b>: where the variation does not exceed \u20b9500 lakh and is an excess, reasons are recorded <i>'where the excess exceeds either 10% of the total sanctioned provision or \u20b9250.00 lakhs*, whichever is higher'<\/i>. 10% of \u20b92,000 lakh is \u20b9200 lakh; the higher of \u20b9200 lakh and \u20b9250 lakh is \u20b9250 lakh.<br><br>\u20b9200 lakh ignores the 'whichever is higher' rule. \u20b9500 lakh is the limit above which all variations are explained regardless of percentage. \u20b9100 lakh applies to savings where a supplementary provision exists.\"\r\n },\r\n {\r\n  \"id\": 11029,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"For a sub-head with an original provision of \u20b91,000 lakh and a supplementary provision of \u20b9800 lakh, a saving must exceed what amount for its reasons to be recorded in the Head-wise Appropriation Accounts?\",\r\n  \"options\": [\r\n   \"\u20b980 lakh\",\r\n   \"\u20b9180 lakh\",\r\n   \"\u20b9250 lakh\",\r\n   \"\u20b9100 lakh\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: \u20b9100 lakh<\/b><br><br><b>Para 11.5.1(b)(ii)<\/b>: where a supplementary provision exists, savings are explained where they exceed <i>'10% of the supplementary provision or \u20b9100.00 lakhs*, whichever is'<\/i> higher. 10% of \u20b9800 lakh is \u20b980 lakh; the higher of \u20b980 lakh and \u20b9100 lakh is \u20b9100 lakh.<br><br>\u20b980 lakh ignores the 'whichever is higher' rule. \u20b9180 lakh wrongly takes 10% of original plus supplementary. \u20b9250 lakh applies only where there is no supplementary provision.\"\r\n },\r\n {\r\n  \"id\": 11030,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"For a sub-head with an original provision of \u20b94,000 lakh and no supplementary, a saving must exceed what amount for its reasons to be recorded in the Head-wise Appropriation Accounts?\",\r\n  \"options\": [\r\n   \"\u20b9250 lakh\",\r\n   \"\u20b9500 lakh\",\r\n   \"\u20b9400 lakh\",\r\n   \"\u20b9100 lakh\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: \u20b9400 lakh<\/b><br><br><b>Para 11.5.1(b)(ii)<\/b>: where there is no supplementary provision, savings are explained where they <i>'exceed 10% of the original provision or \u20b9250.00 lakhs* whichever is higher'<\/i>. 10% of \u20b94,000 lakh is \u20b9400 lakh, which is higher than \u20b9250 lakh.<br><br>\u20b9250 lakh is the floor, not the threshold here. \u20b9500 lakh is the limit above which all variations are explained regardless of percentage (<b>item (a)<\/b>). \u20b9100 lakh applies to savings where a supplementary provision exists.\"\r\n },\r\n {\r\n  \"id\": 11031,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Where a grant as a whole has been exceeded in any segment, sub-heads involving an excess of over what amount each are picked up for explanation?\",\r\n  \"options\": [\r\n   \"\u20b9500 lakh\",\r\n   \"\u20b9100 lakh\",\r\n   \"\u20b9250 lakh\",\r\n   \"\u20b925 lakh\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: \u20b925 lakh<\/b><br><br><b>Para 11.5.1(c)<\/b>: where excess occurs in any of the four segments of a grant as a whole, <i>'only the sub-heads that involve an excess of over \u20b925.00 lakh* each, may be pickedup'<\/i>. If none exceeds \u20b925 lakh, the sub-heads mainly accounting for the overall excess are included, and the criteria in (a) and (b)(i) are also applied.<br><br>A lower threshold applies here because an overall excess requires regularisation by Parliament. The revised limits apply to accounts from the year 2018-19.\"\r\n },\r\n {\r\n  \"id\": 11032,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"From which year's accounts are the revised limits for recording reasons for variations in the Head-wise Appropriation Accounts effective?\",\r\n  \"options\": [\r\n   \"2020-21\",\r\n   \"2016-17\",\r\n   \"2018-19\",\r\n   \"2022-23\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 2018-19<\/b><br><br><b>Para 11.5.1<\/b>: the limits \u2014 \u20b9500 lakh, \u20b9250 lakh, \u20b9100 lakh and \u20b925 lakh \u2014 are marked with an asterisk, and the footnote says <i>'The revised limits effective for the accounts from the year 2018-19.'<\/i><br><br>These limits determine which sub-heads need explanations. Similar limits (10% or \u20b9100 lakh with supplementary, 10% or \u20b9250 lakh, and \u20b9500 lakh) guide sub-head explanations in the Condensed Appropriation Accounts (<b>Appendix 11.8<\/b>).\"\r\n },\r\n {\r\n  \"id\": 11033,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Consider the following statements regarding explanations for variations in the Head-wise Appropriation Accounts:\\n1. Additional sub-heads may be included for explanation at any stage, even during condensation, before the accounts are signed by the Secretary.\\n2. 'Variation' means the variations under Column 1 (re-appropriation including surrender) and Column 4 taken together.\\n3. Reasons such as 'due to over estimates' or 'based on actual expenditure' are acceptable if brief.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Note (1) below Para 11.5.1<\/b>: additional sub-heads may be included for explaining variations during Audit, after it, or even at condensation, <i>'before they are signed by the Secretary'<\/i> \u2014 statement 1 is correct. <b>Note (2)<\/b>: variation <i>'implies the variations under column 1 (re-appropriation including surrender element only) and column 4 taken together'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 11.5.2<\/b>: vague observations like <i>'due to over estimates', 'based on actual expenditure'<\/i> should be avoided, and the Ministry asked for specific reasons.\"\r\n },\r\n {\r\n  \"id\": 11034,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"All of the following are vague reasons for variations that should be avoided in the Appropriation Accounts EXCEPT:\",\r\n  \"options\": [\r\n   \"'due to over estimates'\",\r\n   \"'based on actual expenditure'\",\r\n   \"'due to less demands'\",\r\n   \"'due to non-filling of 12 sanctioned posts'\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 'due to non-filling of 12 sanctioned posts'<\/b><br><br><b>Para 11.5.2<\/b>: reasons should be <i>'brief, lucid and analytical'<\/i>, and vague observations <i>'like 'due to over estimates', 'based on actual expenditure', 'due to less (or more) expenditure', 'due to less (or more) demands' etc. should be avoided'<\/i>, with the Ministry asked to give correct and specific reasons.<br><br>'Non-filling of 12 sanctioned posts' is a specific, verifiable reason explaining why expenditure fell short \u2014 exactly the kind of analytical reason the provision requires.\"\r\n },\r\n {\r\n  \"id\": 11035,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"According to the PAC, savings of what amount or above in a Grant or Appropriation require a detailed Explanatory Note to be furnished to the Committee each year?\",\r\n  \"options\": [\r\n   \"\u20b95 crore\",\r\n   \"\u20b9500 crore\",\r\n   \"\u20b910 crore\",\r\n   \"\u20b9100 crore\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: \u20b9100 crore<\/b><br><br><b>Para 11.5.3<\/b>: the PAC (10th Lok Sabha) in its 60th Report observed that <i>'savings of \u20b9100.00 crores or above are indicative of defective budgeting as well as shortfall in performance'<\/i>. Hence each year a detailed Explanatory Note on savings of \u20b9100 crore or above is furnished by the Ministry to the Committee.<br><br>Such notes, and those for all excess expenditure, are submitted to audit for vetting with a copy to the CGA, along with the Head-wise Accounts. \u20b95 crore is the threshold for Secretary (Expenditure)'s approval of re-appropriation (<b>Para 11.3.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 11036,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"To whom is the Explanatory Note for savings of \u20b9100 crore or more, and for all excess expenditure, submitted for vetting?\",\r\n  \"options\": [\r\n   \"directly to the PAC Secretariat\",\r\n   \"to the CGA, with a copy to the Budget Division\",\r\n   \"to the Budget Division, with a copy to Audit\",\r\n   \"to Audit, with a copy to the CGA\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: to Audit, with a copy to the CGA<\/b><br><br><b>Note below Para 11.5.3<\/b>: <i>'Explanatory Note for savings of \u20b9100.00 crores or more and for all excess expenditure may be submitted to audit for vetting, with a copy to the CGA by the concerned Ministries\/Departments.'<\/i> It is submitted along with the Head-wise Appropriation Accounts.<br><br>The PAC receives the vetted note, but vetting is by Audit. The CGA gets a copy since it condenses the Appropriation Accounts for Parliament (<b>Para 11.7.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 11037,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Corrections to the Head-wise Appropriation Accounts after their submission to Audit\/CGA are communicated in the corrigendum format. Who signs the corrigendum?\",\r\n  \"options\": [\r\n   \"the officer who signed the accounts being corrected\",\r\n   \"the CGA\",\r\n   \"the accredited Audit Officer\",\r\n   \"the Financial Adviser\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the officer who signed the accounts being corrected<\/b><br><br><b>Para 11.6.1<\/b>: corrections necessitated after submission, whether due to reconciliation with departmental authorities and carried out in the SCT through JEs or otherwise, are communicated to Audit\/CGA in the format in Appendix 11.5. The Note to that format says <i>'The Corrigendum will be signed by the officer who has signed the Headwise Appropriation Accounts to be corrected.'<\/i><br><br>The 'For' figures are those in the accounts as approved by the Secretary, and the 'Read' figures are the revised ones. Any change in explanations is shown against the relevant sub-head.\"\r\n },\r\n {\r\n  \"id\": 11038,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Consider the following statements regarding the Condensed Appropriation Accounts:\\n1. Two copies are signed by the CGA, and three copies are authenticated by the Jt. CGA\/Dy. CGA\/ACGA.\\n2. If the CGA is on tour or leave, the two copies are signed by the C&AG.\\n3. Sixteen hard-bound diglot copies signed by the CGA are countersigned by the Secretary, Department of Expenditure.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 11.7.1(iii)<\/b>: <i>'Two copies of the condensed accounts shall be signed by CGA and the balance three copies will be authenticated by the Jt. CGA\/Dy.CGA\/ACGA'<\/i> \u2014 statement 1 is correct. <b>Item (v)<\/b>: sixteen diglot copies, signed by the CGA, are countersigned by the Secretary, Ministry of Finance, Department of Expenditure \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. <b>Item (iv)<\/b>: if the CGA is away, the two copies <i>'will be signed by the Addl. CGA'<\/i>, with ex-post-facto approval of the CGA.\"\r\n },\r\n {\r\n  \"id\": 11039,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"How many signed diglot copies of the Condensed Appropriation Accounts, hard bound with the title embossed in golden colour, are signed by the CGA?\",\r\n  \"options\": [\r\n   \"twenty-five\",\r\n   \"twelve\",\r\n   \"sixteen\",\r\n   \"ten\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: sixteen<\/b><br><br><b>Para 11.7.1(v)<\/b>: <i>'Sixteen (diglot) signed copies hard bound with the Title embossed in Golden colour will be signed by the CGA'<\/i> and countersigned by the Secretary, Department of Expenditure.<br><br>Twelve of these go to the Principal Director of Audit (F&C) with a Hindi translation certificate (<b>item (vi)<\/b>). Twenty-five diglot copies each go to the Lok Sabha and Rajya Sabha Secretariats on the date of presentation (<b>item (viii)<\/b>). Ten copies each go to the C&AG and the Principal Director of Audit after the accounts are laid.\"\r\n },\r\n {\r\n  \"id\": 11040,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Who certifies that the Hindi version of the Condensed Appropriation Accounts is a true translation of the English version?\",\r\n  \"options\": [\r\n   \"the Principal Director of Audit (F&C)\",\r\n   \"the Joint CGA\",\r\n   \"the Assistant Director (Official Language)\",\r\n   \"the Secretary, Department of Expenditure\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Assistant Director (Official Language)<\/b><br><br><b>Para 11.7.1(vi)<\/b>: twelve signed diglot copies are furnished to the Principal Director of Audit (F&C), <i>'along with a certificate by the Assistant Director (Official Language) to the effect that Hindi version is the true translation of the English version'<\/i>.<br><br>The Principal Director of Audit then obtains the C&AG's signature on the Audit Certificate before the C&AG submits the accounts to the President through the Ministry of Finance. The Secretary, Department of Expenditure countersigns the diglot copies on behalf of the Government.\"\r\n },\r\n {\r\n  \"id\": 11041,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Through whom does the C&AG submit the Union Government Appropriation Accounts (Civil), with his Audit Certificate, to the President?\",\r\n  \"options\": [\r\n   \"the Lok Sabha Secretariat\",\r\n   \"the CGA\",\r\n   \"the Ministry of Finance\",\r\n   \"the Prime Minister's Office\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Ministry of Finance<\/b><br><br><b>Para 11.7.1(vi)<\/b>: the Principal Director of Audit (F&C) <i>'will obtain the signatures of the Comptroller & Auditor General of India on the Audit Certificate, before the C&AG submits it to the President through the Ministry of Finance, Govt. of India'<\/i>.<br><br>Under Article 151, the C&AG's reports on the accounts are submitted to the President, who causes them to be laid before Parliament (<b>Para 5.1.2<\/b>). The CGA condenses the accounts but does not submit them to the President. Copies go to the two Houses' Secretariats on the date of presentation.\"\r\n },\r\n {\r\n  \"id\": 11042,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Match List-I (Authority) with List-II (Number of diglot copies supplied after the Appropriation Accounts are laid):\\nList-I\\nA. Press Information Bureau\\nB. Public Accounts Committee\\nC. C&AG of India\\nD. Lok Sabha Secretariat (on the date of presentation)\\nList-II\\n1. 10\\n2. 5\\n3. 25\\n4. 2\",\r\n  \"options\": [\r\n   \"A-2, B-4, C-1, D-3\",\r\n   \"A-4, B-2, C-1, D-3\",\r\n   \"A-4, B-2, C-3, D-1\",\r\n   \"A-4, B-1, C-2, D-3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-2, C-1, D-3<\/b><br><br><b>Para 11.7.1(ix)<\/b>: after the accounts are laid, diglot copies go to the Press Information Bureau (2) (A-4), the Public Accounts Committee (5) (B-2), the C&AG of India (10) (C-1), and the Principal Director of Audit (F&C) (10).<br><br><b>Item (viii)<\/b>: on intimation of the date of presentation, <i>'25 diglot copies will be supplied to Lok Sabha Secretariat and 25 such copies to the Rajya Sabha Secretariat'<\/i> (D-3). Sixteen copies signed by the CGA are the original signed set (<b>item (v)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 11043,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Consider the following statements regarding Stage IV of the Head-wise Appropriation Accounts:\\n1. Corrections intimated by the CGA, based on audit comments, are carried out before final printing of the Condensed Accounts.\\n2. Three copies of the corrected accounts, with the Statement of Recoveries, are signed by the Chief Accounting Authority.\\n3. The enclosures are signed by the Financial Adviser.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 11.8.1<\/b>: the Pr.CCA\/CCA\/CA carries out corrections intimated by the CGA, <i>'based on the Audit Comments'<\/i> and included in the Condensed Accounts before printing \u2014 statement 1 is correct. <i>'three copies of the Head wise Appropriation Accounts including the Statement of Recoveries adjusted in accountsin reduction of expenditure, will be got signed by the Chief Accounting Authority'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'The Pr. CCA\/CCA\/CA who functions as the Head of the Organization will sign the enclosures.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 11044,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"In Stage IV, how many copies of the final Detailed Appropriation Accounts are furnished to the Principal Director of Audit (Finance and Communication)?\",\r\n  \"options\": [\r\n   \"1, signed by the Chief Accounting Authority\",\r\n   \"2, both signed by the Chief Accounting Authority\",\r\n   \"3, all attested by the Pr.CCA\",\r\n   \"5, including one signed by the Chief Accounting Authority\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 5, including one signed by the Chief Accounting Authority<\/b><br><br><b>Para 11.8.1(a)<\/b>: the Principal Audit Officer receives <i>'5 copies (including one copy signed by Chief Accounting Authority and the rest attested by the Pr. CCA\/CCA\/CA)'<\/i>. The CGA receives one copy signed by the Chief Accounting Authority (<b>item (b)<\/b>).<br><br>Three copies in all are signed by the CAA in Stage IV. The sample account in Appendix 11.1 notes that the Secretary's signature appears only in Stage IV; earlier stages are signed by the Pr.CCA\/CCA\/CA\/Dy.CA.\"\r\n },\r\n {\r\n  \"id\": 11045,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"At which stage of the Head-wise Appropriation Accounts does the signature of the Secretary appear on the account itself?\",\r\n  \"options\": [\r\n   \"Stage I\",\r\n   \"Stage IV\",\r\n   \"Stage II\",\r\n   \"Stage III\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: Stage IV<\/b><br><br><b>Appendix 11.1<\/b>, footnote to the certificate: <i>'Signature of Secretary only in Stage-IV'<\/i>. In earlier stages, the Pr.CCA\/CCA\/CA\/Dy.CA signs.<br><br>In Stage III, the Secretary approves the audited accounts on file through the FA (<b>Para 11.4.1<\/b>), but the formal signature on the account is in Stage IV, after corrections from the condensation process are carried out (<b>Para 11.8.1<\/b>). Stage I is the Grant Statement issued under the HoAO's signature.\"\r\n },\r\n {\r\n  \"id\": 11046,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Arrange the following stages of the Head-wise Appropriation Accounts in the correct sequence:\\n1. Accounts audited and approved by the Chief Accounting Authority on file\\n2. Grant Statement showing provisions, verified by the Budget Wing\\n3. Accounts corrected after condensation and signed by the Chief Accounting Authority\\n4. Accounts showing actual expenditure and variations with reasons\",\r\n  \"options\": [\r\n   \"2-4-3-1\",\r\n   \"2-1-4-3\",\r\n   \"4-2-1-3\",\r\n   \"2-4-1-3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2-4-1-3<\/b><br><br><b>Para 11.3.2<\/b>: Stage I is the Grant Statement of provisions (O, S, R), verified by the Budget Wing and issued under the HoAO's signature. Stage II adds Column 3 (actual expenditure) and Column 4 (variations with reasons).<br><br><b>Para 11.4<\/b>: Stage III is the account <i>'DULY AUDITED AND APPROVED BY THE CHIEF ACCOUNTING AUTHORITY ON FILE'<\/i>. <b>Para 11.8.1<\/b>: in Stage IV, corrections from condensation are carried out and three copies are signed by the Chief Accounting Authority. The sequence is 2-4-1-3.\"\r\n },\r\n {\r\n  \"id\": 11047,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"In the Condensed Appropriation Accounts, how are sub-heads with savings of more than \u20b9250 lakh but less than \u20b9500 lakh presented?\",\r\n  \"options\": [\r\n   \"only if the saving exceeds the supplementary grant\",\r\n   \"individually, each with detailed reasons\",\r\n   \"as omnibus savings in one paragraph, with lowest\/highest percentage\",\r\n   \"they are not presented at all\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: as omnibus savings in one paragraph, with lowest\/highest percentage<\/b><br><br><b>Appendix 11.8, item 6(iii)<\/b>: <i>'Omnibus savings: Number of subheads with total savings alongwith percentage (lowest & highest) to be shown in one paragraph for heads pertaining to saving of more than \u20b9250.00 lakhs but less than \u20b9500.00 lakhs.'<\/i><br><br>Savings of more than \u20b9500 lakh are shown as independent savings (<b>item 6(ii)(c)<\/b>), as are heads where savings exceed the supplementary grant. Entire provision remaining unutilised is narrated first (<b>item 6(i)<\/b>). Omnibus excess follows a similar pattern.\"\r\n },\r\n {\r\n  \"id\": 11048,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Consider the following statements regarding the Condensed Appropriation Accounts:\\n1. The nomenclature and number of each Grant follows the Main Demands for Grants presented to Parliament.\\n2. Cases where the entire provision remained unutilised are narrated first below the major heads.\\n3. For excesses already reported to Parliament through supplementary, reasons are depicted in detail.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 11.8, item 1<\/b>: <i>'Nomenclature and number of Grant\/Appropriation is given strictly as per the Main Demand for Grants presented to Parliament by the Ministry of Finance.'<\/i> Statement 1 is correct. <b>Item 6(i)<\/b>: narration below major heads begins with 'Entire provision remained unutilised' \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Item 6(iv)(a)<\/b>: heads where excess has been reported to Parliament are explained first, but <i>'Reasons for excess in these cases are not depicted.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 11049,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"In the Notes and Comments of the Condensed Appropriation Accounts, specific comments are given in all of the following categories EXCEPT:\",\r\n  \"options\": [\r\n   \"a saving of less than \u20b9100 lakh\",\r\n   \"overall saving above 10% of the supplementary\",\r\n   \"amount surrendered exceeding the overall savings\",\r\n   \"an excess\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: a saving of less than \u20b9100 lakh<\/b><br><br><b>Appendix 11.8, item 3<\/b> lists five categories needing specific comments: <i>'Where there is an excess'<\/i>, with the actual excess in rupees; <i>'Overall saving is more than 10% of the Supplementary'<\/i>; overall savings in a segment exceeding the supplementary grant; <i>'Amount surrendered has exceeded the overall savings'<\/i>; and general comments on major heads with savings or excess.<br><br>A saving below \u20b9100 lakh is not a category for specific comment. Where an excess is explained, excess is followed by savings in order.\"\r\n },\r\n {\r\n  \"id\": 11050,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Consider the following statements regarding copies of the Head-wise Appropriation Accounts:\\n1. The Stage I Grant Statement is furnished in one copy to the Principal Director of Audit (F&C), three to the accredited Audit Officer and two to the CGA.\\n2. For condensation at Stage III, two copies each are furnished to the accredited Audit Officer, the Principal Director of Audit (F&C) and the CGA.\\n3. In Stage IV, the CGA receives five copies of the final Detailed Appropriation Accounts.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 11.3.3<\/b>: one copy of the Grant Statement goes to the Principal Director of Audit (F&C), <i>'three copies to the accredited Audit Officer and two copies to CGA'<\/i> \u2014 statement 1 is correct. <b>Para 11.4.2<\/b>: for condensation, two copies each go to the three authorities \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 11.8.1<\/b>: five copies go to the Principal Audit Officer, while the CGA receives <i>'1 copy (signed by Chief Accounting Authority)'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 11051,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"If the amount of a Letter of Authorisation is not fully utilised by the agent Ministry on behalf of the functional Ministry, what should be done with the unspent amount?\",\r\n  \"options\": [\r\n   \"retained by the agent Ministry till year-end\",\r\n   \"surrendered within a specific timeline for use by the functional Ministry\",\r\n   \"shown as excess in the agent Ministry's accounts\",\r\n   \"transferred to the Contingency Fund\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: surrendered within a specific timeline for use by the functional Ministry<\/b><br><br><b>Note below Para 11.3.4(b)<\/b>: for composite grants and agent Ministry expenditure, sub-head wise details are furnished monthly and annually to the Pr.CCA\/CCA\/CA preparing the accounts. <i>'If the LoA amount is not fully utilised by the Agent Ministry\/Department on behalf of Functional Ministry, the unspent amount should be surrendered within a specific timeline'<\/i>, so that the functional Ministry can use it.<br><br>Under <b>Para 8.5.1<\/b>, the allocated amount is not available for re-appropriation by the functional Ministry without the agent's concurrence \u2014 hence the need for timely surrender. The Principal Accounts Office includes agent expenditure in the functional Ministry's accounts.\"\r\n },\r\n {\r\n  \"id\": 11052,\r\n  \"chapter\": \"Ch 11: APPROPRIATION ACCOUNTS (CIVIL)\",\r\n  \"question\": \"Who is the 'Principal Audit Officer' to whom copies of the Head-wise Appropriation Accounts are furnished?\",\r\n  \"options\": [\r\n   \"the Principal Director of Audit (Central)\",\r\n   \"the Deputy Comptroller and Auditor General\",\r\n   \"the accredited Audit Officer of the Ministry\",\r\n   \"the Principal Director of Audit (Finance and Communication)\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Principal Director of Audit (Finance and Communication)<\/b><br><br><b>Para 11.3.3<\/b>: the Principal Accounts Office furnishes <i>'one copy of this Grant Statement to the Principal Audit Officer i.e. Principal Director of Audit (Finance and Communication)'<\/i>, three to the accredited Audit Officer and two to the CGA.<br><br>The accredited Audit Officer is distinct, receiving three copies. The Dy. C&AG signs the Audit grant's accounts (<b>Para 11.2.2<\/b>). The Principal Director of Audit (F&C) also obtains the C&AG's signature on the Audit Certificate on the Condensed Accounts (<b>Para 11.7.1(vi)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 12001,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding the Finance Accounts of the Union Government:\\n1. They include transactions of Civil Ministries, the Ministries of Defence and Railways, and the Departments of Posts and Telecommunication.\\n2. They are the audited accounts of the Union Government presented to Parliament.\\n3. They are a supplement to the Appropriation Accounts.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 12.1.1<\/b>: the Finance Accounts comprise the accounts of the Central Government as a whole and include <i>'transactions of Civil Ministries\/Departments, Ministries of Defence and Railways and the Departments of Posts & Telecommunication'<\/i> \u2014 statement 1 is correct. <i>'The Finance Accounts is the Audited account of the Union Government presented to the Parliament.'<\/i> Statement 2 is correct.<br><br>Statement 3 reverses the relationship: the Finance Accounts are <i>'supplemented by the accounts separately presented in the form of Appropriation Accounts'<\/i>. <b>Para 11.1.3<\/b> likewise calls the Appropriation Accounts a supplement to the Finance Accounts.\"\r\n },\r\n {\r\n  \"id\": 12002,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding the form of the Finance Accounts:\\n1. Part I presents summarised statements of Revenue, Capital, Debt, Deposit, Suspense and Remittance transactions and the Contingency Fund.\\n2. Section 'A' of Part II contains detailed accounts relating to Debt, Deposit, Suspense and Remittances.\\n3. Section 'B' of Part II contains detailed accounts relating to Debt, Deposit, Suspense and Remittances and the Contingency Fund.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 12.2.1<\/b>: <i>'Part I presents the summarized statements in respect of Revenue, Capital, Debt, Deposit, Suspense and Remittances transactions and Contingency Fund.'<\/i> Statement 1 is correct. Section 'B' of Part II <i>'has detailed accounts and statements relating to Debt, Deposit, Suspense & Remittances and the Contingency Fund'<\/i> \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. Section 'A' <i>'comprises of detailed accounts and statements relating to Receipts and Expenditure on Revenue and Capital accounts'<\/i>. Part II thus splits detailed statements between Revenue\/Capital (A) and DDSR\/Contingency Fund (B).\"\r\n },\r\n {\r\n  \"id\": 12003,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"All of the following are basic inputs for compilation of the Finance Accounts received from accounting authorities EXCEPT:\",\r\n  \"options\": [\r\n   \"Statement of Central Transactions\",\r\n   \"Journal Entries\",\r\n   \"Appropriation Audit Registers\",\r\n   \"Prior Period Adjustments\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Appropriation Audit Registers<\/b><br><br><b>Para 12.2.2<\/b> lists the basic inputs: <i>'SCT'<\/i>; <i>'Journal Entries'<\/i>; <i>'Prior Period Adjustments'<\/i>; Proforma Adjustments; disclosures on guarantees, grants-in-aid, loans and advances and investments; and progressive figures up to the previous year for DDSR heads and capital expenditure.<br><br>Appropriation Audit Registers are maintained by the Principal Accounts Office to watch progress of expenditure against grants (<b>Para 1.2.4(e)<\/b>); they are not an input to the Finance Accounts. <b>Para 12.2.3<\/b> notes that the first five inputs come from accounting authorities, while progressive figures are in the Finance Accounts Section's own records.\"\r\n },\r\n {\r\n  \"id\": 12004,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Where are the progressive figures up to the end of the previous year, used in compiling the Finance Accounts, available?\",\r\n  \"options\": [\r\n   \"with the Budget Division\",\r\n   \"with the Principal Accounts Offices\",\r\n   \"with the C&AG\",\r\n   \"in the records of the Finance Accounts Section of the CGA\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: in the records of the Finance Accounts Section of the CGA<\/b><br><br><b>Para 12.2.3<\/b>: <i>'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.'<\/i><br><br>The first five inputs \u2014 SCT, Journal Entries, Prior Period Adjustments, Proforma Adjustments and disclosures \u2014 come from Principal Accounts Offices, AGs and the non-civil authorities. Progressive DDSR and capital figures carry forward within the CGA's own Finance Accounts Section, which also issues the annual time schedule circular (<b>Para 12.3.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 12005,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Which office issues the circular prescribing the time schedule for preparation and closing of Union Government Accounts, before the close of each financial year?\",\r\n  \"options\": [\r\n   \"the Office of the C&AG\",\r\n   \"the Budget Division, Ministry of Finance\",\r\n   \"the Finance Accounts Section in the Office of the CGA\",\r\n   \"the DAMA Section of the Office of the CGA\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Finance Accounts Section in the Office of the CGA<\/b><br><br><b>Para 12.3.1<\/b>: <i>'The Finance Accounts Section in the office of CGA issues a circular before the close of each financial year, prescribing the time schedule for preparation and closing of Union Government Accounts.'<\/i> It also issues circulars on preparation and submission of SCT, Journal Entries and other material.<br><br>Journal Entry proposals must reach the CGA within the time limit in this yearly circular (<b>Para 12.3.5<\/b>). The DAMA Section deals with monthly accounts (<b>Para 5.9.5<\/b>). The C&AG audits and certifies, but does not set the closing schedule.\"\r\n },\r\n {\r\n  \"id\": 12006,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Match List-I (Accounts) with List-II (Authority furnishing SCT and other material for the Finance Accounts):\\nList-I\\nA. Posts\\nB. Telecommunications\\nC. Defence\\nD. Railways\\nList-II\\n1. Railway Board\\n2. Controller General of Defence Accounts\\n3. Dy. Director General, Postal Accounts\\n4. Dy. Director General, Telecommunications\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-3, B-2, C-4, D-1\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-4, C-2, D-1<\/b><br><br><b>Para 12.3.2<\/b>: SCTs and other material are furnished by the <i>'Dy. Director General, Postal Accounts'<\/i> (A-3), the <i>'Dy. Director General, Telecommunications'<\/i> (B-4), the <i>'Controller General of Defence Accounts'<\/i> (C-2) and the <i>'Railway Board'<\/i> (D-1).<br><br>For civil Ministries, statements, SCTs and other material come from Principal Accounts Offices, AGs and separated accounts organisations of UT Governments. The SCT is the base material for the Finance Accounts.\"\r\n },\r\n {\r\n  \"id\": 12007,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding submission of the Statement of Central Transactions to the CGA:\\n1. The SCT includes progressive figures up to the Supplementary-I accounts.\\n2. After submission, corrections are made only through Journal Entries, with the approval of the CGA.\\n3. Journal Entries are signed by the PAO concerned.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 12.3.5<\/b>: <i>'The SCT should include the progressive figures up to Supplementary-I accounts.'<\/i> After submission, <i>'any further correction to the SCT, shall only be carried out by proposing a Journal Entry after obtaining the approval of CGA'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. The proposals are supported by Journal Entries in Form CAM-34, <i>'duly signed by the concerned Head of Accounting Organization'<\/i>, i.e. the Pr.CCA\/CCA\/CA (i\/c). <b>Para 5.10.2<\/b> likewise requires JEs to be signed by the HoAO.\"\r\n },\r\n {\r\n  \"id\": 12008,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"In which CAM form are Journal Entries proposed to the CGA for correction of the SCT after its submission?\",\r\n  \"options\": [\r\n   \"CAM-34\",\r\n   \"CAM-40\",\r\n   \"CAM-43\",\r\n   \"CAM-35\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: CAM-34<\/b><br><br><b>Para 12.3.5<\/b>: proposals for correction <i>'should be supported by Journal Entries in Form CAM-34, duly signed by the concerned Head of Accounting Organization'<\/i>, with the related corrections to the SCT. <b>Para 5.10.1<\/b> notes that JEs use the same form as transfer entries.<br><br>CAM-35 holds summary details of transfer entries (<b>Para 5.6.6<\/b>). CAM-40 is used for the ledger of DDSR balances and CAM-43 for the Summary of Balances (<b>Paras 5.11, 5.13<\/b>). Proposals are sent within the time limit in the yearly circular, with justifications.\"\r\n },\r\n {\r\n  \"id\": 12009,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"In what unit are the figures in the SCT and Journal Entries indicated?\",\r\n  \"options\": [\r\n   \"lakhs of rupees\",\r\n   \"thousands of rupees\",\r\n   \"crores of rupees up to two decimals\",\r\n   \"rupees\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: thousands of rupees<\/b><br><br><b>Para 12.3.5<\/b>: <i>'The figures in the SCT and JEs are to be indicated in 'thousands of rupees'.'<\/i> The material for Statement No. 13 is also furnished in thousands of rupees (<b>Para 12.3.6<\/b>).<br><br>In the Finance Accounts themselves, units differ by statement: Statement No. 1 and No. 2 are in crores up to two decimals, Statement No. 5 in thousands, and Statement No. 15 in lakhs up to two decimals. The Appropriation Accounts are also in thousands (<b>Para 11.3.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 12010,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"With which figures should the expenditure under the Consolidated Fund of India shown in the SCT reconcile?\",\r\n  \"options\": [\r\n   \"the Budget Estimates in the DDG\",\r\n   \"the figures of the Appropriation Accounts\",\r\n   \"the RBI's monthly statements\",\r\n   \"the Summary of Balances\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the figures of the Appropriation Accounts<\/b><br><br><b>Para 12.3.4<\/b>: <i>'The SCT shall be submitted to the CGA, in the prescribed form. The figures of expenditure under CFI in SCT should reconcile with the figures of Appropriation Accounts, prepared subsequently.'<\/i><br><br>This is why the Appropriation Accounts carry a reconciliation statement with the SCT, certified by the HoAO (<b>Para 11.3.4(b)<\/b>). Budget Estimates are the provision, not actuals, and the RBI's statements relate to cash balances. The Summary of Balances deals with balances, not CFI expenditure.\"\r\n },\r\n {\r\n  \"id\": 12011,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"How are proforma corrections in respect of Statement No. 13 of the Finance Accounts reflected?\",\r\n  \"options\": [\r\n   \"as a separate line 'Prior Period Adjustment Account' below the head\",\r\n   \"by revising the opening balance with a footnote\",\r\n   \"through the monthly accounts of the current year\",\r\n   \"by Journal Entries in the SCT\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: as a separate line 'Prior Period Adjustment Account' below the head<\/b><br><br><b>Note below Para 12.3.6<\/b>: proforma corrections <i>'will be 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'<\/i>. The closing balance takes into account the effect of this line.<br><br><b>Para 5.15.3<\/b> confirms that such adjustments are not passed through the monthly accounts or SCT, and opening balances are not corrected with a footnote. Journal Entries correct the current year's SCT, not earlier years' balances.\"\r\n },\r\n {\r\n  \"id\": 12012,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Consider the following points to be kept in view while furnishing material for Statement No. 13:\\n1. No outstanding balance should normally remain under minor heads below Major Heads 8658 to 8662 at the end of a year.\\n2. Reasons for adverse balances are explained fully through footnotes, with action taken for their liquidation.\\n3. Opening balances under DDSR heads should match the closing balances in the preceding year's statement.\\nWhich of the above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 12.3.7(iii)<\/b>: balances under suspense minor heads below 8658 to 8662 indicate outstanding items; <i>'No Outstanding balance should normally remain under any of the minor heads at the end of a year'<\/i>. <b>Item (iv)<\/b>: reasons for adverse balances <i>'should be explained fully through footnotes'<\/i>, with action taken for liquidation.<br><br><b>Item (vi)<\/b>: <i>'The opening balances under Debt, Deposit, Suspense and Remittance heads should match with the respective closing balances in the preceding year's statement.'<\/i> Rectifications of earlier years' misclassifications are carried out through Prior Period Adjustments.\"\r\n },\r\n {\r\n  \"id\": 12013,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"While furnishing material for Statement No. 13, what is required if there are minus figures in the columns for receipts or disbursements during the year?\",\r\n  \"options\": [\r\n   \"they must be cleared before submission\",\r\n   \"they are converted into plus figures on the opposite side\",\r\n   \"they are shown as Prior Period Adjustments\",\r\n   \"full reasons for the minus figures must be indicated\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: full reasons for the minus figures must be indicated<\/b><br><br><b>Para 12.3.7(v)<\/b>: <i>'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.'<\/i><br><br>Similar disclosure applies elsewhere: reasons for minus transactions at minor head level (except deduct heads) are recorded as footnotes in Statements No. 8, 9 and 10 (<b>Paras 12.5.3\u201312.5.5<\/b>). Prior Period Adjustments deal with earlier years' rectifications, not current-year minus figures.\"\r\n },\r\n {\r\n  \"id\": 12014,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"How many summarised statements does Part I of the Finance Accounts contain?\",\r\n  \"options\": [\r\n   \"seventeen\",\r\n   \"seven\",\r\n   \"twelve\",\r\n   \"five\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: five<\/b><br><br><b>Para 12.4<\/b>: the Finance Accounts contain 17 statements in all. <i>'Part I of Finance Accounts contains five summarised statements (Statements No. 1 to 5).'<\/i><br><br>Part II contains the detailed statements: Section A has seven (Statements 6 to 12) on receipts and expenditure (<b>Para 12.5<\/b>), and Section B has five (13, 14, 14A, 15 and 16) on debt, deposits, remittances and the Contingency Fund (<b>Para 12.6<\/b>). Seventeen is the total number of statements, counting 14A.\"\r\n },\r\n {\r\n  \"id\": 12015,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Match List-I (Statement of Finance Accounts) with List-II (Subject):\\nList-I\\nA. Statement No. 1\\nB. Statement No. 2\\nC. Statement No. 3\\nD. Statement No. 4\\nList-II\\n1. Loans and Advances by the Union Government (IGAS-3)\\n2. Guarantees given by the Union Government (IGAS-1)\\n3. Summary of Transactions\\n4. Summary of Debt Position\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-3, B-1, C-4, D-2\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-4, C-1, D-2<\/b><br><br><b>Para 12.4.1<\/b>: <i>'Part-I Statement No.1 \u2013 Summary of Transactions'<\/i> (A-3). <b>Para 12.4.2<\/b>: <i>'Statement No.2 \u2013 Summary of Debt Position'<\/i> (B-4), with Borrowings, Other Obligations and Service of Debt.<br><br><b>Para 12.4.3<\/b>: <i>'Statement No.3 (IGAS-3)\u2013Loans and Advances by the Union Government'<\/i> (C-1). <b>Para 12.4.4<\/b>: <i>'Statement No. 4 (IGAS-1) Guarantees Given by the Union Governments'<\/i> (D-2). Statement No. 5, the Summary of Balances, completes Part I.\"\r\n },\r\n {\r\n  \"id\": 12016,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Match List-I (Statement of Finance Accounts) with List-II (Subject):\\nList-I\\nA. Statement No. 5\\nB. Statement No. 6\\nC. Statement No. 7\\nD. Statement No. 11\\nList-II\\n1. Distribution between Charged and Voted Expenditure\\n2. Investments of the Union Government in corporations and companies\\n3. Summary of Balances\\n4. Percentage Distribution of Revenue Receipts and Revenue Expenditure\",\r\n  \"options\": [\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-3, B-1, C-4, D-2\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-4, C-1, D-2<\/b><br><br><b>Para 12.4.5<\/b>: <i>'Statement No. 5-Summary of Balances'<\/i> (A-3). <b>Para 12.5.1<\/b>: Statement No. 6 shows <i>'Percentage Distribution of Revenue Receipts and Revenue Expenditure'<\/i> (B-4). <b>Para 12.5.2<\/b>: Statement No. 7 shows <i>'the distribution between Charged and Voted Expenditure'<\/i> (C-1).<br><br><b>Para 12.5.6<\/b>: Statement No. 11 shows the Investments of the Union Government in Statutory Corporations, Government Companies, other Joint Stock Companies, Co-operative Banks and Societies (D-2).\"\r\n },\r\n {\r\n  \"id\": 12017,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Match List-I (Statement of Finance Accounts) with List-II (Subject):\\nList-I\\nA. Statement No. 13\\nB. Statement No. 14\\nC. Statement No. 14A\\nD. Statement No. 16\\nList-II\\n1. Position of National Small Savings Fund\\n2. Market Loans raised in India and securities to international institutions\\n3. Receipts, Disbursements and Balances under Debt, Deposits, Remittances and Contingency Fund\\n4. Debt and other interest-bearing obligations of Government\",\r\n  \"options\": [\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-3, B-2, C-4, D-1\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-4, C-2, D-1<\/b><br><br><b>Para 12.6.1<\/b>: Statement No. 13 covers <i>'Receipts, Disbursements and Balances under heads of account relating to Debt, Deposits, Remittances and Contingency Fund'<\/i> (A-3). <b>Para 12.6.2<\/b>: Statement No. 14 is the <i>'Statement of Debt and other interest-bearing obligations of Government'<\/i> (B-4).<br><br><b>Para 12.6.3<\/b>: Statement No. 14A gives <i>'Details of Market Loans raised in India and securities issued to international Financial Institutions'<\/i> (C-2). <b>Para 12.6.5<\/b>: Statement No. 16 shows the position of the National Small Savings Fund (D-1).\"\r\n },\r\n {\r\n  \"id\": 12018,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"In what unit is Statement No. 1 (Summary of Transactions) of the Finance Accounts prepared?\",\r\n  \"options\": [\r\n   \"rupees\",\r\n   \"thousands of rupees\",\r\n   \"lakhs of rupees up to two decimals\",\r\n   \"crores of rupees up to two decimal places\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: crores of rupees up to two decimal places<\/b><br><br><b>Para 12.4.1<\/b>: <i>'This statement is prepared in crores of Rupees upto two decimal places.'<\/i> It summarises all transactions of the Union Government for the current and previous year, with total receipts matching total disbursements.<br><br>Statements No. 2, 4 and 6 are also in crores. Statement No. 5 (Summary of Balances) and Statements No. 7\u201310 are in thousands, while Statement No. 15 and the IGAS-2 disclosure are in lakhs up to two decimals. The SCT feeding the accounts is in thousands.\"\r\n },\r\n {\r\n  \"id\": 12019,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding Statement No. 1 (Summary of Transactions):\\n1. It contains an Annexure with Major Head-wise details of Taxes and Duties assigned to States during the year.\\n2. The increase in respect of Defence, Railways and Posts is shown as a single figure.\\n3. The analysis of transactions of the Ministry of Railways at its end is vetted by the C&AG before incorporation.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 12.4.1<\/b>: the Summary of Transactions <i>'includes an Annexure containing Major Head-wise details of Taxes and Duties assigned to States during the year'<\/i> \u2014 statement 1 is correct. <i>'The increase in respect of Defence, Railways and Posts is shown as a single figure'<\/i>, while marked increases in civil departments are explained \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. The analysis of Railways' revenue, net surplus, transfers to Reserve Funds and dividend <i>'is vetted by the Ministry of Railways before incorporating in the Statement'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 12020,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Statement No. 2 (Summary of Debt Position) of the Finance Accounts has all of the following parts EXCEPT:\",\r\n  \"options\": [\r\n   \"Statement of Borrowings\",\r\n   \"Other Obligations\",\r\n   \"Guarantees outstanding\",\r\n   \"Service of Debt\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Guarantees outstanding<\/b><br><br><b>Para 12.4.2<\/b>: Statement No. 2 <i>'has three parts'<\/i>: (i) Statement of Borrowings, covering Public Debt, Small Savings and Provident Funds; (ii) Other Obligations, covering Reserve Funds and Deposits; and (iii) Service of Debt, comparing interest paid and net interest charges as a percentage of revenue receipts.<br><br>Guarantees are contingent liabilities and are disclosed separately in Statement No. 4 (IGAS-1) (<b>Para 12.4.4<\/b>). Statement No. 2 is prepared in crores of rupees up to two decimals.\"\r\n },\r\n {\r\n  \"id\": 12021,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"In the 'Service of Debt' part of Statement No. 2, the total expenditure on interest and the net interest charges are also shown as a percentage of what?\",\r\n  \"options\": [\r\n   \"total expenditure\",\r\n   \"GDP\",\r\n   \"the total revenue receipts\",\r\n   \"capital receipts\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the total revenue receipts<\/b><br><br><b>Para 12.4.2(iii)<\/b>: the Service of Debt part compares interest paid in the current and previous years, and shows total interest and net interest after adjusting interest received on loans to States, investment of cash balances and from commercial undertakings. <i>'These are also shown in terms of Percentage to the total revenue receipts.'<\/i><br><br>A footnote also shows the amount of dividend received on investments in commercial undertakings. The percentage of GDP is the FRBM measure for guarantees (<b>Para 10.10.1<\/b>), not for debt service here.\"\r\n },\r\n {\r\n  \"id\": 12022,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Consider the following disclosures under Statement No. 3 (IGAS-3) of the Finance Accounts:\\n1. Summary of Loans and Advances showing loanee group-wise details\\n2. Summary of Loans and Advances showing sector-wise details\\n3. Summary of repayments in arrears from State\/UT Governments and other loanee entities\\nWhich of the above are included?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are included. <b>Para 12.4.3<\/b>: the details under 'Loans and Advances made by the Union Government' are disclosed as per IGAS 3, comprising <i>'the summary of Loans and Advances showing Loanee group-wise details'<\/i>, <i>'the summary of Loans and Advances Sector-wise details'<\/i> and <i>'the summary of repayments in arrears from State\/UT Governments and other loanee entities'<\/i>.<br><br>Notes cover loans to cover resource gaps, write-offs under the 13th Finance Commission, Ways and Means Advances, and loans in perpetuity. Detailed loan data appears in Statement No. 15.\"\r\n },\r\n {\r\n  \"id\": 12023,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"From which financial year was a new format for disclosing guarantees given by the Government introduced in the Finance Accounts, as per the requirements of the FRBM Rules?\",\r\n  \"options\": [\r\n   \"2004-05\",\r\n   \"2011-12\",\r\n   \"2023-24\",\r\n   \"2016-17\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 2004-05<\/b><br><br><b>Para 12.4.4.1<\/b>: <i>'As per requirements of the FRBM Rules, a new format for disclosing guarantees given by the Government has been introduced in the Finance Accounts for the year starting from 2004-05.'<\/i> Statement No. 4 is prepared in crores of rupees up to two decimals.<br><br>This matches <b>Para 10.10.1<\/b>, under which the FRBM limit of 0.5% of GDP on guarantees applies from 2004-05. 2011-12 is when IGAS-2 on grants-in-aid was introduced (<b>Para 12.5.4.2<\/b>), and IGAS-4 on Prior Period Adjustments applies from 1st April 2023.\"\r\n },\r\n {\r\n  \"id\": 12024,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding Statement No. 4 (Guarantees) of the Finance Accounts:\\n1. Ministry\/Department-wise details of guarantees are given under 6 different classes.\\n2. Sector-wise disclosures cover 8 sectors, including Power, Irrigation and Co-operative.\\n3. The statement is prepared in thousands of rupees.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 12.4.4.1<\/b>: <i>'The Ministry\/ Department-wise details of guarantees under 6 different classes are given.'<\/i> Statement 1 is correct. <b>Para 12.4.4.2<\/b>: the sector-wise disclosures contain information <i>'under the following 8 Sectors'<\/i> \u2014 Power, Co-operative, Irrigation, Road & Transport, State Financial Corporations, Urban Development and Housing, Other Infrastructure, and Any Other. Statement 2 is correct.<br><br>Statement 3 is wrong: <i>'This statement is prepared in crores of Rupees upto two decimals.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 12025,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding Statement No. 5 (Summary of Balances):\\n1. Amounts under Revenue and Capital heads and under Major Heads 7810, 7999 and 8680 are closed to 'Government Account'.\\n2. The closing cash balance is proved by adding balances under Government Account, DDSR heads and the Contingency Fund.\\n3. It is prepared in crores of rupees up to two decimals.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 12.4.5<\/b>: amounts under revenue and capital heads and under <i>'`7810 Inter- State Settlement',`7999- Appropriation to the Contingency Fund' and `8680 Miscellaneous Government Account'<\/i> are closed to 'Government Account' \u2014 statement 1 is correct. The closing cash balance <i>'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'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'This statement is prepared in thousands of Rupees'<\/i>, with total debit balances equal to credit balances.\"\r\n },\r\n {\r\n  \"id\": 12026,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"From which date is IGAS 4 on Prior Period Adjustments applicable to the financial statements of the Union Government?\",\r\n  \"options\": [\r\n   \"1st April, 2016\",\r\n   \"1st April, 2004\",\r\n   \"1st April, 2011\",\r\n   \"1st April, 2023\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1st April, 2023<\/b><br><br><b>Note below Para 12.4.5<\/b>: details of Prior Period Adjustments, and their impact on capital expenditure heads, <i>'are to be disclosed in Finance Accounts in terms of Indian Government Accounting Standard (IGAS) 4-Prior Period Adjustments, which is applicable for the financial statement for the period commencing from the 1st day of April, 2023'<\/i>.<br><br>2004-05 is when the guarantee disclosure format started, and 2011-12 when IGAS-2 on grants-in-aid was introduced. Statement No. 5 shows sector-wise details of Prior Period Adjustments with their debit and credit totals.\"\r\n },\r\n {\r\n  \"id\": 12027,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"In what unit is Statement No. 7 (distribution between Charged and Voted Expenditure) of the Finance Accounts prepared?\",\r\n  \"options\": [\r\n   \"thousands of rupees\",\r\n   \"crores of rupees up to two decimals\",\r\n   \"lakhs of rupees up to two decimals\",\r\n   \"rupees\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: thousands of rupees<\/b><br><br><b>Para 12.5.2<\/b>: <i>'This statement is prepared in thousands of Rupees'<\/i>. It shows the distribution of expenditure under the Consolidated Fund between Charged and Voted, and the break-up of disbursements under Public Debt, Loans and Advances, Inter-State Settlement and Transfer to Contingency Fund.<br><br>Statement No. 6, on percentage distribution of revenue receipts and expenditure, is in crores up to two decimals (<b>Para 12.5.1<\/b>). Statements No. 8, 9 and 10 are also in thousands.\"\r\n },\r\n {\r\n  \"id\": 12028,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding Statements No. 8 and 9 of the Finance Accounts:\\n1. Statement No. 8 shows Revenue and Capital Receipts by minor heads.\\n2. In Statement No. 9, charged expenditure is shown in italics.\\n3. Statement No. 9 shows Capital expenditure by minor heads.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 12.5.3<\/b>: Statement No. 8 is the <i>'Detailed Account of Revenue Receipts and Capital Receipts by Minor Heads'<\/i> \u2014 statement 1 is correct. <b>Para 12.5.4.1<\/b>: in Statement No. 9, the charged and voted break-up is shown, <i>'with the charged expenditure shown in italics'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. Statement No. 9 depicts <i>'the details of Revenue expenditure by minor heads and Capital expenditure by major heads'<\/i>. In both statements, reasons for minus figures (except under deduct heads) are recorded as footnotes.\"\r\n },\r\n {\r\n  \"id\": 12029,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding the IGAS 2 disclosure on Grants-in-aid in the Finance Accounts:\\n1. It is a disclosure to Statement No. 9.\\n2. It shows funds allocated for creation of capital assets out of total grants-in-aid released.\\n3. Grants-in-aid in kind are disclosed only in value terms.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 12.5.4.2<\/b>: IGAS 2 on 'Accounting and Classification of Grants-in-aid' has been introduced <i>'as disclosure to Statement No.9'<\/i> \u2014 statement 1 is correct. <i>'It 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.'<\/i> Statement 2 is correct.<br><br>Statement 3 is wrong: <i>'Grants-in-aid in kind shall also be disclosed in quantitative terms.'<\/i> The disclosure is prepared in lakhs of rupees up to two decimals.\"\r\n },\r\n {\r\n  \"id\": 12030,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"From which financial year was IGAS 2 on 'Accounting and Classification of Grants-in-aid' introduced in the Finance Accounts?\",\r\n  \"options\": [\r\n   \"2023-24\",\r\n   \"2004-05\",\r\n   \"2011-12\",\r\n   \"2018-19\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 2011-12<\/b><br><br><b>Para 12.5.4.2<\/b>: as per the Ministry of Finance, DEA notification of 19 May 2011, <i>'Indian Government Accounting Standard (IGAS) 2 on \\\"Accounting and Classification of Grants-in-aid\\\" has been introduced in Finance Accounts for the year starting from 2011-12 as disclosure to Statement No.9'<\/i>.<br><br>2004-05 is when the FRBM guarantee disclosure format began (<b>Para 12.4.4.1<\/b>), and IGAS 4 applies from 1st April 2023. 2018-19 is when the revised limits for explaining variations in Appropriation Accounts took effect (<b>Para 11.5.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 12031,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"In Statement No. 10 of the Finance Accounts, why are figures for Major Head 4076 shown at sub-major head level and for Major Heads 5002 and 5003 at major head level?\",\r\n  \"options\": [\r\n   \"due to non-availability of progressive figures at minor head level\",\r\n   \"because these heads have no minor heads\",\r\n   \"because they relate to charged expenditure\",\r\n   \"because they are classified information\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: due to non-availability of progressive figures at minor head level<\/b><br><br><b>Para 12.5.5<\/b>: Statement No. 10 shows capital expenditure during and up to the end of the year, minor head wise. <i>'However, due to non-availability of progressive figures at minor head levels, the figures are shown at sub major head level for major head 4076 and at the major head levels for major heads 5002 and 5003.'<\/i><br><br>An Appendix gives the minor head-wise details of expenditure during the year under these three heads. Reasons for minus expenditure and any Prior Period Adjustment affecting investment are explained in footnotes.\"\r\n },\r\n {\r\n  \"id\": 12032,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding Statement No. 11 (Investments) of the Finance Accounts:\\n1. Enterprises under construction or expansion are included in Part I.\\n2. Enterprises already in operation are covered in Part II.\\n3. Where no dividend is received, the reasons are recorded in the remarks column.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 12.5.6<\/b>: <i>'Those enterprises which are 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.'<\/i><br><br><i>'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.'<\/i> Any Prior Period Adjustment affecting the investment is explained in a footnote. The Register of Investments in Form CAM-60 (<b>Para 10.11.1<\/b>) supports this statement.\"\r\n },\r\n {\r\n  \"id\": 12033,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"In Statement No. 12 of the Finance Accounts, the net provision of funds for the current year should equal what?\",\r\n  \"options\": [\r\n   \"the closing cash balance\",\r\n   \"the revenue surplus of the year\",\r\n   \"the total borrowings of the year\",\r\n   \"the total capital and loan expenditure during the year\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the total capital and loan expenditure during the year<\/b><br><br><b>Para 12.5.7<\/b>: Statement No. 12 shows capital and other expenditure outside the Revenue Account and the principal sources of funds. The first part shows capital and loan expenditure, the second the sources. <i>'The net provision of funds for the current year should be equal to the total capital and loan expenditure during the current year.'<\/i><br><br>Figures for investment heads are shown separately and not included in the concerned sectors. <b>Para 5.6.3<\/b> notes that capital misclassifications not affecting other governments are corrected proforma for this statement.\"\r\n },\r\n {\r\n  \"id\": 12034,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"How many statements are contained in Section B (Debt, Deposit, Remittances and Contingency Fund) of Part II of the Finance Accounts?\",\r\n  \"options\": [\r\n   \"seven\",\r\n   \"five\",\r\n   \"four\",\r\n   \"six\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: five<\/b><br><br><b>Para 12.6<\/b>: Section B <i>'contains five statements i.e. Statement Nos. 13, 14, 14A, 15 & 16'<\/i>.<br><br>Section A contains seven statements, Nos. 6 to 12, on receipts and expenditure (<b>Para 12.5<\/b>), and Part I contains five summary statements, Nos. 1 to 5. Together they make up the seventeen statements of the Finance Accounts, with 14A counted as a separate statement.\"\r\n },\r\n {\r\n  \"id\": 12035,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding Statement No. 13 of the Finance Accounts:\\n1. Consolidated Fund heads, being closed to Government Account, have no opening and closing balances.\\n2. A footnote compares the closing balance under 8999-102 Balance with Reserve Bank with that reported by RBI, CAS, Nagpur.\\n3. It includes detailed transactions under Sector I-Small Savings, Provident Funds etc.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 12.6.1(1)<\/b>: Consolidated Fund receipts and disbursements are shown, but <i>'As these heads are closed to Government Account, there are no opening and closing balances of these heads'<\/i> \u2014 statement 1 is correct. <b>Item 6<\/b>: a footnote compares the closing balance under 8999-102 with that reported by RBI, CAS, Nagpur \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. The statement covers transactions and balances under the Public Account <i>'except sector I- Small Savings, Provident Funds etc.'<\/i>, which are dealt with in Statements No. 14 and 16.\"\r\n },\r\n {\r\n  \"id\": 12036,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"In Statement No. 13, how do the opening and closing balances under Major Head 8999-Cash Balance relate to its columns?\",\r\n  \"options\": [\r\n   \"both equal the net of receipts and disbursements\",\r\n   \"opening balance equals Disbursements; closing equals Receipts\",\r\n   \"opening balance equals the Receipts column; closing equals Disbursements\",\r\n   \"they are shown only in a footnote\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: opening balance equals the Receipts column; closing equals Disbursements<\/b><br><br><b>Para 12.6.1(6)<\/b>: minor head-wise details of Major Head 8999 Cash Balance are shown under 'Sector N Cash Balance'. <i>'The opening balance under this major head is equal to the figure under the column for Receipts while the closing balance is equal to the figure under the column for Disbursements.'<\/i><br><br>A footnote compares the closing balance under 8999-102 Balance with Reserve Bank with the balance reported by RBI, CAS, Nagpur. <b>Para 5.11.1<\/b> notes that 8675 balances in the CGA's books are transferred to 8999 every month.\"\r\n },\r\n {\r\n  \"id\": 12037,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"The statement showing details of foreign loans in foreign currencies\/rupees, with the exchange rate adopted as on 31st March, appended to Statement No. 14, is furnished by whom?\",\r\n  \"options\": [\r\n   \"the Reserve Bank of India\",\r\n   \"the Controller of Aid Accounts and Audit\",\r\n   \"the Budget Division\",\r\n   \"the Principal Accounts Office, DEA\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the Controller of Aid Accounts and Audit<\/b><br><br><b>Para 12.6.2(2)<\/b>: <i>'A statement showing details of foreign loans in foreign Currencies\/Rupees in Crores and the exchange rate adopted (as on 31st March of the year) is appended to statement no.14.This is furnished by CAAA.'<\/i><br><br>CAAA is the Controller of Aid Accounts and Audit, DEA, who also accounts for external cash grants (<b>Para 2.13.2<\/b>). Statement No. 14 shows debt and interest-bearing obligations, including Internal and External Debt, State Provident Fund and Post Office Insurance Fund.\"\r\n },\r\n {\r\n  \"id\": 12038,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Statement No. 14A of the Finance Accounts furnishes details of each loan under which Major Head, even below minor head level?\",\r\n  \"options\": [\r\n   \"6001\",\r\n   \"6002\",\r\n   \"8009\",\r\n   \"8001\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 6001<\/b><br><br><b>Para 12.6.3<\/b>: Statement No. 14A supplements Statement No. 14, <i>'furnishing details of each loan, under major head \\\"6001\\\", even below the minor head level'<\/i>. It covers market loans raised in India and securities issued to international financial institutions, obtained from the concerned departments. It is prepared in thousands of rupees.<br><br>Heads 8001 to 8008 relate to the National Small Savings Fund, which Statement No. 14 excludes. 8009 relates to State Provident Funds, included in Statement No. 14 at minor head level.\"\r\n },\r\n {\r\n  \"id\": 12039,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding Statement No. 15 (Loans and Advances) of the Finance Accounts:\\n1. Section 2 gives details of repayments in arrears from each State\/UT Government.\\n2. Section 3 gives the same details for other loanee entities or institutions.\\n3. The statement is prepared in thousands of rupees.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 12.6.4<\/b>: <i>'Section: 2 \u2013 Repayment in arrears from State or Union Territory Governments'<\/i> gives principal and interest arrears, the earliest period and total outstanding for each State\/UT \u2014 statement 1 is correct. Section 3 provides the same details for each other loanee entity \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'The statement is prepared in lakhs of Rupees up to two decimals in the proforma prescribed in IGAS 3'<\/i>. Section 1 gives major and minor head-wise details of loans.\"\r\n },\r\n {\r\n  \"id\": 12040,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"The additional disclosures in Statement No. 15 regarding fresh loans made during the year include all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"the number of fresh loans to each loanee entity\",\r\n   \"the rate of interest for each fresh loan\",\r\n   \"cases of loans sanctioned as 'loan in perpetuity'\",\r\n   \"the guarantee fee received from each loanee\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the guarantee fee received from each loanee<\/b><br><br><b>Para 12.6.4<\/b>, Additional Disclosures, include the number and total amount of fresh loans to each loanee entity, <i>'Rate of interest for each fresh loan'<\/i>, moratorium period, <i>'Cases of loans having been sanctioned as \\\"loan in perpetuity\\\"'<\/i>, loans whose terms were not settled, and fresh loans to entities already in arrears.<br><br>Guarantee fee relates to guarantees, disclosed in Statement No. 4 (IGAS-1) and the GFR 25 register (<b>Para 10.10<\/b>), not to loan disclosures.\"\r\n },\r\n {\r\n  \"id\": 12041,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"What does Statement No. 16 of the Finance Accounts depict?\",\r\n  \"options\": [\r\n   \"the position of the National Small Savings Fund\",\r\n   \"the position of the Contingency Fund of India\",\r\n   \"the position of the Guarantee Redemption Fund\",\r\n   \"the position of Reserve Funds bearing interest\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the position of the National Small Savings Fund<\/b><br><br><b>Para 12.6.5<\/b>: <i>'Statement No. 16-Statement showing the position of National Small Savings Fund: This statement depicts the minor head-wise details of balances under National Small Savings Fund'<\/i>, including Savings Deposits and Savings Certificates.<br><br>Two Appendices show the Income and Expenditure of NSSF and State-wise investments in Special State Government Securities. The Contingency Fund appears in Statement No. 13, and Reserve Funds in Statement No. 2 under Other Obligations.\"\r\n },\r\n {\r\n  \"id\": 12042,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Arrange the following steps in the correct sequence for certification of the Finance Accounts:\\n1. The certificate is countersigned by the Secretary (Expenditure)\\n2. The C&AG records the audit certificate\\n3. The accounts are presented to Government for placing before Parliament\\n4. The CGA records a certificate on the Finance Accounts\",\r\n  \"options\": [\r\n   \"1-4-2-3\",\r\n   \"4-1-2-3\",\r\n   \"4-2-1-3\",\r\n   \"2-4-1-3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 4-1-2-3<\/b><br><br><b>Para 12.7.1<\/b>: after preparation, <i>'a certificate is recorded on Finance Accounts by the CGA, which is countersigned by the Secretary Expenditure, Ministry of Finance'<\/i>. <i>'The Comptroller and Auditor General of India thereafter records the audit certificate and presents it to Government, for placing before the Parliament.'<\/i><br><br>The Condensed Appropriation Accounts follow a similar pattern: signed by the CGA, countersigned by the Secretary, Department of Expenditure, and then certified by the C&AG (<b>Para 11.7.1<\/b>). Copies go to Parliament after the President's approval (<b>Para 12.8.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 12043,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Consider the following statements regarding supply of the Finance Accounts:\\n1. After approval of the President, copies are supplied in advance to the Budget Division and the Parliament Secretariat.\\n2. They are to be treated as 'Secret' until their presentation to Parliament.\\n3. They are uploaded on the CGA website before being laid, for stakeholder comments.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 12.8.1<\/b>: <i>'After obtaining approval of the President, copies of the publication will be supplied to Budget Division in the Ministry of Finance and the Parliament Secretariat, in advance'<\/i> \u2014 statement 1 is correct. They are supplied <i>'with the clear stipulation that they are to be treated as 'Secret', until their presentation to the Parliament'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 12.8.2<\/b>: <i>'After the Finance Accounts has been laid on the Table of Parliament it will also be uploaded on CGA website.'<\/i> The distribution list is kept in the office of CGA.\"\r\n },\r\n {\r\n  \"id\": 12044,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"In what unit is Statement No. 15 (Loans and Advances) of the Finance Accounts prepared?\",\r\n  \"options\": [\r\n   \"crores of rupees up to two decimals\",\r\n   \"thousands of rupees\",\r\n   \"lakhs of rupees up to two decimals\",\r\n   \"rupees\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: lakhs of rupees up to two decimals<\/b><br><br><b>Para 12.6.4<\/b>: <i>'The statement is prepared in lakhs of Rupees up to two decimals in the proforma prescribed in IGAS 3'<\/i>. The IGAS-2 disclosure to Statement No. 9 is also in lakhs up to two decimals (<b>Para 12.5.4.2<\/b>).<br><br>Statements No. 1, 2, 4 and 6 are in crores up to two decimals, while Statements No. 5, 7, 8, 9, 10 and 14A are in thousands. The SCT and Journal Entries feeding the accounts are in thousands.\"\r\n },\r\n {\r\n  \"id\": 12045,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"In what unit is Statement No. 5 (Summary of Balances) of the Finance Accounts prepared?\",\r\n  \"options\": [\r\n   \"lakhs of rupees up to two decimals\",\r\n   \"crores of rupees up to two decimals\",\r\n   \"thousands of rupees\",\r\n   \"rupees\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: thousands of rupees<\/b><br><br><b>Para 12.4.5<\/b>: the Summary of Balances <i>'is prepared in thousands of Rupees and has three parts'<\/i>, showing year-end balances under various sectors, with total debit balances equal to credit balances. It also shows sector-wise Prior Period Adjustments and the significance and closing balance of 'Government Account'.<br><br>The other Part I statements \u2014 Nos. 1, 2 and 4 \u2014 are in crores up to two decimals. Statement No. 15 is in lakhs up to two decimals. The Summary of Balances prepared by Principal Accounts Offices (<b>Para 5.13.1<\/b>) feeds this statement.\"\r\n },\r\n {\r\n  \"id\": 12046,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"Which statement of the Finance Accounts contains an Annexure with Major Head-wise details of Taxes and Duties assigned to States during the year?\",\r\n  \"options\": [\r\n   \"Statement No. 6\",\r\n   \"Statement No. 8\",\r\n   \"Statement No. 1\",\r\n   \"Statement No. 13\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Statement No. 1<\/b><br><br><b>Para 12.4.1<\/b>: Statement No. 1, the Summary of Transactions, shows all transactions of the Union Government, with total receipts matching disbursements. <i>'The Summary of Transactions includes an Annexure containing Major Head-wise details of Taxes and Duties assigned to States during the year.'<\/i><br><br>Statement No. 8 gives minor head-wise receipts (<b>Para 12.5.3<\/b>), Statement No. 6 the percentage distribution of revenue receipts and expenditure, and Statement No. 13 the DDSR and Contingency Fund balances. None carries this Annexure.\"\r\n },\r\n {\r\n  \"id\": 12047,\r\n  \"chapter\": \"Ch 12: FINANCE ACCOUNTS\",\r\n  \"question\": \"What must be ensured if a footnote in a statement of the Finance Accounts in an earlier year promised further action, probe or remedial step?\",\r\n  \"options\": [\r\n   \"the matter is referred to the PAC\",\r\n   \"the footnote is repeated unchanged in later years\",\r\n   \"the footnote is deleted after one year\",\r\n   \"the action is taken in the subsequent year, or reasons given if not\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the action is taken in the subsequent year, or reasons given if not<\/b><br><br><b>Para 12.3.7(vii)<\/b>: <i>'If any footnote in the Statement of Finance Accounts during earlier year was in the form of promise for further action\/probe\/remedial step, it should be ensured that such action is taken in the subsequent year, and if it was not done the reasons for the same should be indicated.'<\/i><br><br>This ensures continuity and accountability for adverse balances and other issues flagged earlier, such as those explained through footnotes under <b>item (iv)<\/b>. Totals are also struck at every level, with the grand total at the end (<b>item (viii)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13001,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"The reconciliation processes for Government banking transactions conform to all of the following statutes EXCEPT:\",\r\n  \"options\": [\r\n   \"the RBI Act, 1934\",\r\n   \"the Negotiable Instruments Act, 1881\",\r\n   \"the FRBM Act, 2003\",\r\n   \"the Payment and Settlement Systems Act, 2007\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the FRBM Act, 2003<\/b><br><br><b>Para 13.1.2<\/b>: the reconciliation processes <i>'conform to various statutes and acts such as the RBI Act - 1934, Negotiable Instruments Act\u20131881, Payment and Settlement Systems Act \u2013 2007, Information Technology Act\u2013 2000'<\/i> and rules notified under them. RBI and CGA guidelines apply in addition.<br><br>The FRBM Act, 2003 governs fiscal targets and limits such as the guarantee limit of 0.5% of GDP (<b>Para 10.10.1<\/b>); it does not govern bank reconciliation. <b>Para 13.1.3<\/b> notes that transactions take place at RBI branches or accredited banks in line with Chapter 3 of the RBI Act.\"\r\n },\r\n {\r\n  \"id\": 13002,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Reconciliation of the cash balance of the Government of India is necessary for all of the following reasons EXCEPT:\",\r\n  \"options\": [\r\n   \"fixing agency commission rates payable to banks\",\r\n   \"ensuring payments by RBI and banks are authorised and correct\",\r\n   \"ensuring receipts are accurately credited as per challans\",\r\n   \"bringing out mistakes by accounting authorities or banks\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: fixing agency commission rates payable to banks<\/b><br><br><b>Para 13.1.5<\/b> gives the reasons: <i>'To bring out any mistake committed by the accounting authorities or by the banks in working out the cash balance'<\/i>; to ensure payments are authorised and correct; to ensure every item of receipt is accounted for and <i>'accurately credited by the bank with reference to the amount shown in the challans'<\/i>; and to ensure Put Through settlement is timely, correct and free of double or excess adjustment.<br><br>Agency commission rates are fixed by RBI circulars (<b>Para 4.5.1<\/b>), not determined through reconciliation.\"\r\n },\r\n {\r\n  \"id\": 13003,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Consider the following statements regarding the cash balance of the Government of India:\\n1. The effect of Government transactions made through banking channels on the cash balance is reflected at RBI, CAS, Nagpur.\\n2. Reconciliation is done between accounting information worked out by the Office of the CGA and the cash balance worked out by the RBI.\\n3. The RBI data comprises only transactions at RBI's own Regional Offices.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 13.1.4<\/b>: the effect of transactions through banking channels <i>'on the cash balance of the Government of India is reflected at the RBI, Central Accounts Section (CAS), Nagpur'<\/i> \u2014 statement 1 is correct. Reconciliation is done between <i>'the accounting information worked out by the office of CGA on the one side and the cash balance of Government worked out by the RBI'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'The RBI data includes information received from RBI's own branches in Regional Offices and various accredited banks'<\/i> who settle agency transactions with RBI.\"\r\n },\r\n {\r\n  \"id\": 13004,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Consider the following statements regarding balances under '108-Public Sector Bank Suspense' and '138-Other Nominated Banks (Private Sector Banks) Suspense':\\n1. The balance on the credit side represents receipts of the Ministry handled by its accredited bank.\\n2. The balance on the debit side represents receipts, while the credit side represents payments.\\n3. The balances may remain because settlement between the bank and RBI is pending, or clearance by the Principal Accounts Office is pending.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 13.1.6<\/b>: <i>'The progressive balances outstanding on credit and debit sides under the minor heads 'Public Sector Banks Suspense' and 'Other Nominated Banks (Private Sector Banks) Suspense' will represent respectively the payments and receipts'<\/i> \u2014 so credit is payments and debit receipts. Statement 2 is correct and statement 1 wrong.<br><br>They remain outstanding where <i>'either settlement remains to be effected between the accredited Bank and the RBI or (ii) clearances are pending from the Principal Accounts Office'<\/i> due to non-receipt of RBI's monthly statements \u2014 statement 3 is correct.\"\r\n },\r\n {\r\n  \"id\": 13005,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Which minor head below Major Head 8658-Suspense Accounts exhibits the difference between Central (Civil) transactions in Other Nominated (Private Sector) Banks and the amounts adjusted by RBI, CAS, Nagpur?\",\r\n  \"options\": [\r\n   \"108-Public Sector Bank Suspense\",\r\n   \"138-Other Nominated Banks (Private Sector Banks) Suspense\",\r\n   \"102-Suspense Account (Civil)\",\r\n   \"107-Cash Settlement Suspense Account\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 138-Other Nominated Banks (Private Sector Banks) Suspense<\/b><br><br><b>Para 13.1.6<\/b>: <i>'The Minor Heads '108-Public Sector Bank Suspense' and '138-Other Nominated Banks (Private Sector Banks) Suspense' below Major Head 8658-Suspense Account in accounts exhibit the difference'<\/i> between transactions in Public Sector and Other Nominated (Private Sector) Banks included in Government Accounts and amounts adjusted by RBI, CAS.<br><br>108 relates to Public Sector Banks. 102-Suspense Account (Civil) holds items such as 'Cheques cancelled but paid' (<b>Para 5.4.2<\/b>). 107-Cash Settlement Suspense Account is used by CPWD for works on behalf of non-civil Ministries (<b>Para 8.6.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13006,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Consider the following statements regarding e-FPBs for electronic instruments:\\n1. In case of electronic instruments, the e-FPB also acts as the dealing branch.\\n2. The e-FPB provides a transaction-wise electronic acknowledgement and success\/failure response for each transaction.\\n3. The e-FPB provides a single combined scroll file for receipt and payment transactions.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 13.2.3<\/b>: <i>'In case of electronic instruments, the e-FPBs shall act as the dealing branch as well.'<\/i> They provide <i>'a transaction wise electronic acknowledgement and success \/failure response against each electronic transaction'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. <b>Para 13.2.4<\/b>: <i>'The scroll files for receipt and payments transactions shall be different'<\/i>, in line with CGA's guidelines. The PAO monitors PFMS reports and reports discrepancies; rectified files are sent through PFMS within the stipulated timeframe.\"\r\n },\r\n {\r\n  \"id\": 13007,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"For transactions using physical instruments such as cheques and demand drafts, at which location is the Focal Point Branch designated?\",\r\n  \"options\": [\r\n   \"the bank's Head Office in Mumbai\",\r\n   \"the PAO's centre, preferably close to the PAO's office\",\r\n   \"RBI, CAS, Nagpur\",\r\n   \"the Link Cell of the bank at Nagpur\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the PAO's centre, preferably close to the PAO's office<\/b><br><br><b>Para 13.2.5<\/b>: for physical instruments, <i>'a FPB would be designated by the accredited bank at a centre where the PAO is situated, preferably, close to the office of the PAO for better coordination'<\/i>.<br><br>The Link Cell at Nagpur and SBI's GAD, Mumbai receive the FPB's daily reports for settlement with RBI, CAS, Nagpur (<b>Para 13.4.1<\/b>). For electronic instruments, the PAO holds an account with a designated e-FPB, which also acts as dealing branch (<b>Paras 13.2.2\u201313.2.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13008,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"What prefix do the daily payment scrolls prepared by the dealing branch for physical instruments bear?\",\r\n  \"options\": [\r\n   \"DMA(R)\",\r\n   \"DMA(E)\",\r\n   \"DMA-1\",\r\n   \"CAS-122\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: DMA(E)<\/b><br><br><b>Para 13.2.6<\/b>: daily scrolls bear a running serial number from 1st April to 31st March, and <i>'These numbers on the scrolls shall bear the prefix DMA(E) for 'Payments' and DMA(R) for 'Receipts'.'<\/i><br><br>DMA-1 is RBI (CAS)'s PAO-wise and date-wise monthly settlement statement for banks other than SBI (<b>Para 13.4.4<\/b>), and CAS-122 is RBI's Monthly Closing Balance Statement. Scrolls are prepared separately for each PAO\/CDDO in the prescribed format.\"\r\n },\r\n {\r\n  \"id\": 13009,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Consider the following statements regarding scrolls prepared by the dealing branch for physical instruments:\\n1. Scrolls are prepared separately for each PAO\/CDDO of the Ministry.\\n2. The daily scrolls carry a running serial number for each accounting year from 1st April to 31st March.\\n3. The dealing branch sends a copy of the scroll directly to the PAO.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 13.2.6<\/b>: <i>'The scrolls will be'<\/i> prepared separately for each PAO\/CDDO, and daily scrolls carry a running serial number for each accounting year from 1st April to 31st March. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. <b>Para 13.2.7<\/b>: the dealing branch sends copies to the FPB with images of paid cheques or challans, and <i>'will not send any copy of scroll directly to the PAO'<\/i>, though one copy goes directly to the DDO.\"\r\n },\r\n {\r\n  \"id\": 13010,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Arrange the following in the correct sequence of daily reporting of physical-instrument transactions:\\n1. PAO certifies and returns the copy of the Main Scroll to the FPB\\n2. Dealing branch balances its books and sends scrolls with images of paid cheques\/challans to the FPB\\n3. FPB checks the scrolls and prepares the PAO-wise Main Scroll\\n4. FPB sends the Main Scroll with supporting documents to the PAO\",\r\n  \"options\": [\r\n   \"2-4-3-1\",\r\n   \"3-2-4-1\",\r\n   \"2-3-4-1\",\r\n   \"2-3-1-4\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 2-3-4-1<\/b><br><br><b>Para 13.2.7<\/b>: after balancing its books, the dealing branch sends payment and receipt scrolls to the FPB daily with images of paid cheques or challans. <b>Para 13.2.8<\/b>: the FPB checks accuracy and prepares the PAO-wise Main Scroll, sending it with the dealing branches' scrolls and documents <i>'to the PAO on a daily basis (on T+1 day)'<\/i>.<br><br><i>'After verification, the PAO will certify and return the copy of Main Scroll (without documents) to the FPB within one working day of receipt.'<\/i> The sequence is dealing branch, FPB preparation, delivery to PAO, and PAO certification.\"\r\n },\r\n {\r\n  \"id\": 13011,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"On which day does the Focal Point Branch send the Main Scroll, with the original scrolls and images of paid cheques, to the PAO?\",\r\n  \"options\": [\r\n   \"T+1 day\",\r\n   \"T+2 days\",\r\n   \"T+3 days\",\r\n   \"the same day T\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: T+1 day<\/b><br><br><b>Para 13.2.8<\/b>: <i>'The Focal Point branch will send the Main Scroll along with original copy of the scroll and image of paid cheques received from various dealing branches, including its own, to the PAO on a daily basis (on T+1 day).'<\/i> The dealing branches' scrolls must be in the same order as entries in the Main Scroll.<br><br>T+2 days is the remittance period for physical receipts at branches in the North Eastern States (<b>Para 4.6.4<\/b>). The PAO then certifies and returns the Main Scroll within one working day.\"\r\n },\r\n {\r\n  \"id\": 13012,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Within what period of receipt must the PAO certify and return the copy of the Main Scroll to the Focal Point Branch?\",\r\n  \"options\": [\r\n   \"one week\",\r\n   \"three working days\",\r\n   \"one working day\",\r\n   \"by the 1st of the following month\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: one working day<\/b><br><br><b>Para 13.2.8<\/b>: <i>'After verification, the PAO will certify and return the copy of Main Scroll (without documents) to the FPB within one working day of receipt.'<\/i> <b>Para 13.6.4<\/b> repeats that the PAO records a certificate of verification and returns it within one working day for physical instruments.<br><br>For e-payments through PFMS, the PAO verifies the day-wise e-Scroll report with the e-DMS received from banks. The 1st of the following month is when the DMS reaches the PAO (<b>Para 13.6.11<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13013,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Consider the following statements regarding loss of challans or paid cheques in transit:\\n1. The FPB obtains a certificate from the dealing branch against the lost challan\/paid cheque and attaches it to the scroll.\\n2. Such certificates are serially numbered and indicated against the entry in the relevant scroll.\\n3. The dealing branch scroll may be included in the Main Scroll pending receipt of the certificate.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 13.3.1<\/b>: in case of loss, <i>'the FPB should obtain certificate from the dealing branch against such challan\/paid cheques respectively, and attach it with the scroll'<\/i>, and the certificates <i>'should also be serially numbered and indicated against the entry in the relevant scroll'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong: <i>'Such scrolls of the dealing branch should not be included in the Main scroll unless a certificate as mentioned above supports it.'<\/i> If a whole scroll is lost, a duplicate with certificates is obtained (<b>Para 13.3.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13014,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Lost challans, paid cheques or scrolls recovered subsequently are sent to the Accounting Authority with what marking, to avoid double accounting?\",\r\n  \"options\": [\r\n   \"'duplicate \u2014 not to be paid'\",\r\n   \"'for record and not for accounting'\",\r\n   \"'cancelled'\",\r\n   \"'for information only'\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 'for record and not for accounting'<\/b><br><br><b>Para 13.3.3<\/b>: recovered documents are sent to the Accounting Authority through a covering letter referring to the corresponding certificates\/scrolls. <i>'The scroll\/documents should be marked \\\"for record and not for accounting\\\" in order to avoid double accounting.'<\/i><br><br>The transactions have already been accounted for on the basis of the certificates in lieu, so the originals must not be accounted again. <b>Para 13.3.1<\/b> stresses that challans and paid cheques are important evidence of receipts and payments from Government account.\"\r\n },\r\n {\r\n  \"id\": 13015,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Consider the following statements regarding daily reporting by Focal Point Branches for monetary settlement:\\n1. FPBs of SBI report the total of the daily Main Scroll to Government Accounts Department (GAD), Mumbai.\\n2. FPBs of other banks report to their respective Link Cells at Nagpur.\\n3. The daily report covers only transactions through physical instruments.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 13.4.1<\/b>: <i>'In case of SBI, the FPBs will report the total of transactions as per daily Main Scroll to Govt. Accounts Department (GAD), Mumbai'<\/i> \u2014 statement 1 is correct. <i>'The FPBs of other Banks will report to their respective Link Cells at Nagpur'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'This daily report to GAD, Mumbai\/ CAS Nagpur shall comprise of both physical and electronic instruments'<\/i>. FPBs certify that scrolls and documents have been submitted to the PAO, and GAD\/Link Cells give a similar certificate to RBI, CAS.\"\r\n },\r\n {\r\n  \"id\": 13016,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"By what date must the Date-wise Monthly Statement (DMS) from the FPB reach the PAO?\",\r\n  \"options\": [\r\n   \"the 3rd working day of the following month\",\r\n   \"the 1st working day of the following month\",\r\n   \"the 7th of the following month\",\r\n   \"the 10th of the following month\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the 1st working day of the following month<\/b><br><br><b>Para 13.6.11<\/b>: the PAO should ensure that copies of the DMS\/e-DMS <i>'are received from the FPB, by 1st Working day of the following month'<\/i>; if not received, it should be obtained through personal contact. <b>Para 13.4.2<\/b> also requires the DMS to be sent by the 1st of the succeeding month.<br><br>The 3rd working day is when Principal Accounts Offices receive DMA-2 and CAS-122 statements (<b>Para 13.4.4<\/b>). Put Through statements also reach the PAO by the 1st working day (<b>Para 13.6.14<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13017,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Match List-I (Statement) with List-II (Description):\\nList-I\\nA. CAS-122\\nB. DMA-1\\nC. DMA-2\\nD. Monthly Settlement Statement of GAD, SBI\\nList-II\\n1. Ministry-wise (PAO-wise) statement generated by RBI (CAS)\\n2. Monthly Closing Balance Statement of RBI\\n3. PAO-wise and date-wise monthly settlement generated by RBI (CAS) for banks other than SBI\\n4. Settlement statement prepared for SBI transactions\",\r\n  \"options\": [\r\n   \"A-2, B-1, C-3, D-4\",\r\n   \"A-3, B-2, C-1, D-4\",\r\n   \"A-2, B-3, C-1, D-4\",\r\n   \"A-2, B-3, C-4, D-1\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: A-2, B-3, C-1, D-4<\/b><br><br><b>Para 13.4.4<\/b>: RBI forwards the Monthly Settlement Statement <i>'along with the Monthly Closing Balance Statement (CAS-122)'<\/i> (A-2). For banks other than SBI, RBI (CAS) generates <i>'PAO wise and Date wise monthly settlement referred as DMA-I'<\/i> (B-3), and a Ministry-wise (PAO-wise) statement, <i>'referred to as DMA-2'<\/i> (C-1).<br><br>In case of SBI, <i>'the GAD Mumbai will prepare Monthly Settlement Statement'<\/i> (D-4) and forward it to RBI, CAS by the first working day. The Principal Accounts Office clears PSB Suspense on DMA-2 or CAS-122, whichever comes earlier (<b>Para 13.7.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13018,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"By what working day of the following month does RBI, CAS forward the Monthly Settlement Statement, with the Monthly Closing Balance Statement (CAS-122), to the Principal Accounts Office?\",\r\n  \"options\": [\r\n   \"the 7th working day\",\r\n   \"the 1st working day\",\r\n   \"the 5th working day\",\r\n   \"the 3rd working day\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the 3rd working day<\/b><br><br><b>Para 13.4.4<\/b>: GAD, SBI Mumbai sends its Monthly Settlement Statement to RBI, CAS by the first working day. <i>'After verification, RBI will forward along with the Monthly Closing Balance Statement (CAS-122) to the Principal Accounts Office of Ministry\/Department, by 3rd working day of the following month.'<\/i><br><br>DMA-1 goes to the Link Cell by the 1st working day and onward to the Principal Accounts Office and PAO by the 3rd. DMA-2 also reaches the Principal Accounts Office by the 3rd working day. RBI offices acting as primary bankers complete their exercise by the 3rd working day (<b>Para 13.4.5<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13019,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"By what working day of the following month does RBI (CAS), Nagpur send the DMA-1 statement to the Link Cell of a Public\/Private Sector Bank?\",\r\n  \"options\": [\r\n   \"the 1st working day\",\r\n   \"the 3rd working day\",\r\n   \"the 5th working day\",\r\n   \"the 10th working day\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the 1st working day<\/b><br><br><b>Para 13.4.4<\/b>: for banks other than SBI, RBI (CAS) generates DMA-1, which <i>'will be sent to Link Cell of Public\/Private Sector Bank by 1st working day of the following month'<\/i>. <i>'The Link Cell will forward one copy each to the concerned Principal Accounts Office and PAO by the 3rd working day of the following month.'<\/i><br><br>DMA-2, the Ministry-wise statement, goes to the Link Cell and the Principal Accounts Office by the 3rd working day. The PAO verifies Put Through amounts in DMA-1 against the DMS, which may reveal excess or double reimbursements (<b>Para 13.6.21<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13020,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Consider the following statements regarding rectification of erroneous debits\/credits in scrolls:\\n1. Mistakes are rectified by withdrawal of the erroneous entry through minus debit or minus credit, not by contra adjustments.\\n2. For inter-branch settlement, a minus 'Receipt' is treated as 'Payment' and a minus 'Payment' as 'Receipt'.\\n3. If the overall position in the Main Scroll is a minus figure, it is reported as such.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 13.5.1<\/b>: mistakes <i>'will be rectified by withdrawal of the erroneous debit\/credit by minus debit or minus credit'<\/i>, and <i>'Rectification should not be done by passing of contra credit\/debit adjustment by the banks.'<\/i><br><br><b>Item (b)<\/b>: for inter-branch settlement, <i>'the minus \\\"Receipt\\\" will be treated as \\\"Payment\\\" and minus \\\"Payment as \\\"Receipt\\\"'<\/i>. <b>Item (c)<\/b>: if the overall position in the Main Scroll is a minus figure, <i>'it should be reported as such'<\/i>. <b>Para 13.4.3<\/b> requires such rectifications through a separate Error Scroll.\"\r\n },\r\n {\r\n  \"id\": 13021,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"When an electronic payment or cheque is issued by the PAO\/CDDO, how is the amount booked?\",\r\n  \"options\": [\r\n   \"debit to the concerned head, credit to Major Head 8670-Cheques & Bills\",\r\n   \"debit to 8670, credit to the concerned head\",\r\n   \"debit to the concerned head, credit to 8658-PSB Suspense\",\r\n   \"debit to 8675, credit to 8670\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: debit to the concerned head, credit to Major Head 8670-Cheques & Bills<\/b><br><br><b>Para 13.6.1<\/b>: <i>'When an electronic payment \/ cheque is issued by the PAO\/CDDO, the amount is booked by debiting the concerned head of account and crediting the Major head \\\"8670 - Cheques & Bills\\\" under appropriate minor heads.'<\/i><br><br>When the payment appears in the bank scroll, 8670 is cleared by minus credit with contra credit to PSB Suspense (<b>Para 13.6.6<\/b>). The Principal Accounts Office later clears PSB Suspense against 8675 on the basis of RBI statements (<b>Para 13.7.4<\/b>). This chain links issue, encashment and settlement.\"\r\n },\r\n {\r\n  \"id\": 13022,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"While checking the Main Scroll, the PAO verifies that all of the following hold EXCEPT:\",\r\n  \"options\": [\r\n   \"the paid cheque image is genuine and not time-barred\",\r\n   \"the challan amount agrees with the amount in the scroll\",\r\n   \"running serial numbers of branch and Main Scrolls are consecutive\",\r\n   \"the agency commission claimed by the bank is correct\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the agency commission claimed by the bank is correct<\/b><br><br><b>Para 13.6.3<\/b> lists the PAO's checks, including <i>'that the image of the paid cheque is genuine and was issued by the PAO\/CDDO under his control and it was not time barred on the date of payment'<\/i>; <i>'that the amount shown in the challan agrees with the amount shown in the scroll'<\/i>; and <i>'that the running serial numbers of the branch Scrolls and Daily Main Scrolls are in consecutive order'<\/i>.<br><br>Agency commission claims are submitted by Link Cells to RBI, CAS quarterly (<b>Appendix 4.1, para 11<\/b>); they are not part of scroll verification.\"\r\n },\r\n {\r\n  \"id\": 13023,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"While checking a paid cheque in the scroll, in which register does the PAO tick off the entry and note the date of encashment?\",\r\n  \"options\": [\r\n   \"Register of Bank Drafts (Form CAM-12)\",\r\n   \"Register of Bills Received (Form CAM-18)\",\r\n   \"Register of Cheques Delivered (Form CAM-11)\",\r\n   \"PSB Suspense Register (Form CAM-17)\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Register of Cheques Delivered (Form CAM-11)<\/b><br><br><b>Para 13.6.3(k)<\/b>: the PAO checks that the payment in the scroll and on the cheque tallies with the amount passed for payment <i>'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.'<\/i><br><br>CAM-17 is the register of Public\/Private Sector Bank Suspense, in which daily Main Scroll totals are posted (<b>Para 13.6.10<\/b>). CAM-18 is a CDDO's Register of Bills Received, and CAM-12 the Register of Bank Drafts.\"\r\n },\r\n {\r\n  \"id\": 13024,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"An item in the Main Scroll is supported neither by a paid cheque\/challan nor by the bank's payment\/receipt certificate. What should the PAO do?\",\r\n  \"options\": [\r\n   \"refer it to the Principal Accounts Office\",\r\n   \"accept it provisionally and adjust later\",\r\n   \"account it under 8658-PSB Suspense\",\r\n   \"get it deleted from the Main Scroll, for inclusion later with documents\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: get it deleted from the Main Scroll, for inclusion later with documents<\/b><br><br><b>Para 13.6.5<\/b>: the PAO may accept the bank's payment\/receipt certificate against a missing paid cheque or challan. <i>'Any item that is not supported by a paid cheque\/challan or the certificate mentioned above should be got deleted from the Main Scroll.'<\/i> It is included in a subsequent Main Scroll on getting the challan, paid cheque or certificate.<br><br>Items not relating to the PAO are returned to the FPB for amendment. Discrepancies generally are rectified through Error Scrolls (<b>Para 13.6.3(l)<\/b>). Provisional acceptance of unsupported items is not permitted.\"\r\n },\r\n {\r\n  \"id\": 13025,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"A paid cheque issued by another PAO is found included in a PAO's Main Scroll. Besides returning it to the FPB for amendment, what is the purpose of sending a copy of its reference to the other PAO?\",\r\n  \"options\": [\r\n   \"reporting the bank for penal interest\",\r\n   \"seeking reimbursement of the amount\",\r\n   \"letting that PAO record encashment and avoid a duplicate cheque\",\r\n   \"transferring the amount by Category 'C' cheque\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: letting that PAO record encashment and avoid a duplicate cheque<\/b><br><br><b>Para 13.6.5<\/b>: items not relating to the PAO are returned to the FPB for amendment. The PAO may also send a copy of the reference to the PAO to whom the cheque belongs, <i>'giving full particulars of it to enable the latter to keep a record of its encashment and pursue the matter with his FPB for inclusion of the cheque\/challan in his scroll'<\/i>.<br><br><i>'This will also avoid the possibility of issue of duplicate cheques in lieu of such cheques.'<\/i> The other PAO might otherwise treat the cheque as unencashed or lost. No reimbursement or penal interest arises.\"\r\n },\r\n {\r\n  \"id\": 13026,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"How are the accepted payment items in a Main Scroll adjusted in the PAO's accounts?\",\r\n  \"options\": [\r\n   \"debit to 8670, with credit to the expenditure head\",\r\n   \"minus credit to 8670, with contra credit to PSB Suspense\",\r\n   \"credit to PSB Suspense, with debit to the expenditure head\",\r\n   \"minus debit to 8658, with credit to 8675\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: minus credit to 8670, with contra credit to PSB Suspense<\/b><br><br><b>Para 13.6.6<\/b>: every item of receipt is credited to the receipt head (or minus debited to the expenditure head for refunds), with contra debit to the 8658 Suspense head. <i>'Similarly, total of all the 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\\\".'<\/i><br><br>This clears the 8670 credit raised on issue of the cheque (<b>Para 13.6.1<\/b>). PSB Suspense is later cleared by the Principal Accounts Office against 8675 (<b>Para 13.7.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13027,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Where an RBI office acts as the dealing branch, which head does the PAO operate directly for scroll transactions?\",\r\n  \"options\": [\r\n   \"8658-108-Public Sector Bank Suspense\",\r\n   \"8675-Deposits with Reserve Bank-Central Civil (HQ)\",\r\n   \"8658-138-Other Nominated Banks Suspense\",\r\n   \"8670-Cheques and Bills\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 8675-Deposits with Reserve Bank-Central Civil (HQ)<\/b><br><br><b>Para 13.6.7<\/b>: <i>'In the case of the transactions handled by RBI office as dealing branch, PAO will directly operate the head '8675 - Deposits with Reserve Bank-Central Civil (HQ)'.'<\/i> The same process applies to electronic instruments.<br><br>The Note below <b>Para 13.6.10<\/b> adds that a PAO with an RBI branch as primary banker posts daily totals in the Register of Reserve Bank Deposits and takes monthly totals to 8675-Reserve Bank (Headquarters). PSB\/ONB Suspense heads are used only for accredited commercial banks.\"\r\n },\r\n {\r\n  \"id\": 13028,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Consider the following statements regarding entry of scrolls in PFMS:\\n1. For electronic payments and receipts, e-scrolls need not be entered in PFMS.\\n2. Payment scrolls for cheque payments and receipt scrolls for cheques\/DDs after clearance are entered.\\n3. The AAO accepts the Main Scroll without checking cheque or challan details.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 13.6.8<\/b>: <i>'In case of electronic payment \/ receipt, the main scroll is received in electronic format on the PFMS platform. There is no need to enter e-Payment\/e-receipt scrolls in PFMS.'<\/i> Statement 1 is correct. <b>Para 13.6.9<\/b>: <i>'Only Payment scrolls pertaining to cheque Payment and Receipts scrolls in respect of receipts in the form of cheques\/DDs after its clearance need to be entered.'<\/i> Statement 2 is correct.<br><br>Statement 3 is wrong: the AAO <i>'can check the details of Cheques entered in respect of Payment Scroll and details of Challans'<\/i> through a hyperlink before accepting the Main Scroll.\"\r\n },\r\n {\r\n  \"id\": 13029,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"In which CAM form does the PAO maintain the register of 'Public\/Private Sector Bank Suspense', posting each day's receipts and payments as per daily Main Scrolls?\",\r\n  \"options\": [\r\n   \"CAM-69\",\r\n   \"CAM-72\",\r\n   \"CAM-17\",\r\n   \"CAM-11\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: CAM-17<\/b><br><br><b>Para 13.6.10<\/b>: <i>'The PAO shall maintain a register of \\\"Public\/Private Sector Bank Suspense\\\" in Form CAM - 17 and post each day's receipts and payments in it, as per the daily Main scrolls received from the FPB excluding discrepant items'<\/i>. Separate folios may be opened for the PAO and each CDDO.<br><br>CAM-72 is the Broadsheet of PSB\/Private Sector Banks Suspense (<b>Para 13.6.19<\/b>), CAM-69 the Register of Amounts Put Through Part I, and CAM-11 the Register of Cheques Delivered. For electronic transactions, CAM-17 is maintained on PFMS.\"\r\n },\r\n {\r\n  \"id\": 13030,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Consider the following statements regarding the PSB Suspense Register (Form CAM-17):\\n1. Separate folios may be opened for scrolls of the PAO and each CDDO.\\n2. The PAO tallies the monthly gross receipts\/payments in it with the DMS and records a certificate.\\n3. For electronic transactions, the register is maintained manually outside PFMS.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 13.6.10<\/b>: <i>'Separate folios in this Register may be opened for entering scrolls pertaining to PAO and each CDDO.'<\/i> Statement 1 is correct. The PAO <i>'should tally the monthly gross receipts\/payments worked out in this Register with the gross amount shown in the DMS'<\/i> and record a certificate \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: for electronic receipts, payments and e-scrolls, the register <i>'would be maintained on PFMS platform in line with process detailed above'<\/i>. The PAO also watches CDDOs' reconciliation statements against the scrolls.\"\r\n },\r\n {\r\n  \"id\": 13031,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Consider the following checks by the PAO on the Date-wise Monthly Statement (DMS):\\n1. An item not pertaining to the PAO included in the DMS is rectified by taking it up with the FPB immediately.\\n2. An item in the Main Scroll but omitted from the DMS is got included by personal contact.\\n3. An amount in the DMS not included in the Main Scroll is got deleted unless the FPB provides the scroll with supporting documents.\\nWhich of the above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 13.6.11<\/b>: the PAO checks that <i>'if an item not pertaining to the PAO is included in the monthly statement, the same is rectified by taking up with FPB immediately'<\/i>. Where a DMS amount was not in the Main Scroll, <i>'the FPB should be contacted to provide the scroll with supporting documents of the transaction, otherwise, the item may be gotten deleted'<\/i>.<br><br><i>'that any item appearing in the Main Scroll but omitted from DMS, gets included by making personal contact'<\/i>. The PAO also checks the DMS totals and that daily amounts agree with the Main Scrolls.\"\r\n },\r\n {\r\n  \"id\": 13032,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"By what working day of the following month should the PAO receive the monthly Put Through Statements from SBI (GAD), Mumbai or the Link Cell of the bank?\",\r\n  \"options\": [\r\n   \"the 7th working day\",\r\n   \"the 3rd working day\",\r\n   \"the 1st working day\",\r\n   \"the 15th\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the 1st working day<\/b><br><br><b>Para 13.6.14<\/b>: <i>'The PAO should see that the monthly Put through Statements in the prescribed form is received. They should be received by 1st Working day of the following month from SBI (GAD), Mumbai or the Link Cell of the concerned Bank'<\/i>. They show dates of transactions and dates of Put Through with RBI, CAS.<br><br>The PAO links Put Through items with the DMS already reconciled with the Main Scrolls. The DMS itself also reaches the PAO by the 1st working day (<b>Para 13.6.11<\/b>). The 3rd working day is when Principal Accounts Offices receive DMA-2 and CAS-122.\"\r\n },\r\n {\r\n  \"id\": 13033,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"In a Put Through Statement, what do minus expenditure or receipts against some dates denote?\",\r\n  \"options\": [\r\n   \"transactions of the last day of the month\",\r\n   \"excess reimbursement claimed by the bank\",\r\n   \"reversal of erroneous amounts put through earlier\",\r\n   \"March residual transactions\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: reversal of erroneous amounts put through earlier<\/b><br><br><b>Para 13.6.14(d)<\/b>: <i>'Minus expenditure\/ receipts appearing against the transactions of some dates in the 'Put Through Statement' denote reversal of erroneous amounts put through earlier'<\/i>. The dates of erroneous settlement are indicated to link them.<br><br>Excess or double reimbursements are identified by comparing Put Through amounts with the DMS (<b>Para 13.6.21<\/b>), not by minus figures. Last-day transactions are expected to be put through on the first day of the next month (<b>Para 13.6.16<\/b>). March residual transactions are reported separately up to 10th April (<b>Para 13.9<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13034,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Arrange the following steps in the PAO's monthly reconciliation of bank transactions in the correct sequence:\\n1. Monthly Reconciliation Analysis prepared and discrepancies taken up with the FPB\\n2. DMS checked against the Daily Main Scrolls\\n3. Rectified items put through by the FPB in the second month\\n4. Put Through items linked with the reconciled DMS\",\r\n  \"options\": [\r\n   \"2-4-3-1\",\r\n   \"4-2-1-3\",\r\n   \"2-1-4-3\",\r\n   \"2-4-1-3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2-4-1-3<\/b><br><br><b>Para 13.6.11<\/b>: the PAO checks the DMS figures with the Daily Main Scrolls. <b>Para 13.6.14<\/b>: on receipt of the Put Through statement, the PAO links its items <i>'with the items shown in the DMS, that was reconciled earlier'<\/i> with the Daily Main Scrolls.<br><br><b>Para 13.6.15<\/b>: the PAO then prepares a Monthly Reconciliation Analysis in Form CAM-68 and contacts the FPB for rectification. <i>'After the rectifications have been carried out, the FPB should positively put through these items through GAD or the Link Cell, in the second month.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 13035,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"In which CAM form does the PAO prepare the 'Monthly Reconciliation Analysis' after verifying Put Through figures with the DMS?\",\r\n  \"options\": [\r\n   \"CAM-69\",\r\n   \"CAM-71\",\r\n   \"CAM-68\",\r\n   \"CAM-72\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: CAM-68<\/b><br><br><b>Para 13.6.15<\/b>: after verifying Put Through figures with the DMS, <i>'the PAO will take up the reconciliation work by preparing a \\\"Monthly Reconciliation Analysis\\\" in Form CAM- 68'<\/i>, and is responsible for reconciling any difference in it.<br><br>CAM-71 is the monthly reconciliation between DMS amounts and bookings under 8658 PSB Suspense (<b>Para 13.6.18<\/b>). CAM-69 is the Register of Amounts Put Through Part I, and CAM-72 the Broadsheet of PSB Suspense. The Principal Accounts Office also prepares CAM-68 for all PAOs (<b>Para 13.7.7<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13036,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"After discrepancies in the Monthly Reconciliation Analysis are rectified, when should the FPB put through these items via GAD or the Link Cell?\",\r\n  \"options\": [\r\n   \"positively in the second month\",\r\n   \"in the same month\",\r\n   \"within the quarter\",\r\n   \"at year-end with March residual transactions\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: positively in the second month<\/b><br><br><b>Para 13.6.15<\/b>: for discrepancies, the PAO immediately contacts the FPB for rectification. <i>'After the rectifications have been carried out, the FPB should positively put through these items through GAD or the Link Cell, in the second month.'<\/i><br><br><b>Para 13.7.7<\/b> places the same duty on the Principal Accounts Office, which takes immediate action for put through of old outstanding items <i>'positively in the second month'<\/i>. Normally all amounts except the last day's are put through in the same month (<b>Para 13.6.16<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13037,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Match List-I (Register\/statement in reconciliation of bank transactions) with List-II (CAM form):\\nList-I\\nA. Monthly Reconciliation Analysis\\nB. Register of Amounts Put Through - Part I\\nC. Register of Amounts Put Through - Part II (progressive)\\nD. Monthly reconciliation between DMS and 8658 PSB Suspense bookings\\nList-II\\n1. CAM-70\\n2. CAM-71\\n3. CAM-68\\n4. CAM-69\",\r\n  \"options\": [\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-3, B-1, C-4, D-2\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-4, C-1, D-2<\/b><br><br><b>Para 13.6.15<\/b>: the 'Monthly Reconciliation Analysis' is in Form CAM-68 (A-3). <b>Para 13.6.16<\/b>: <i>'The PAO should maintain \\\"Register of Amounts Put through - Part I\\\" in Form CAM- 69'<\/i> (B-4), and <b>Para 13.6.17<\/b>: Part II in Form CAM-70, showing the monthly progressive position (C-1).<br><br><b>Para 13.6.18<\/b>: the statement of monthly reconciliation between DMS amounts and bookings under 8658 PSB\/Private Sector Banks Suspense is <i>'in Form CAM- 71'<\/i> (D-2), submitted with the monthly accounts.\"\r\n },\r\n {\r\n  \"id\": 13038,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Match List-I (Record) with List-II (CAM form):\\nList-I\\nA. Broadsheet of PSB\/Private Sector Banks Suspense\\nB. Monthly statement of excess\/double reimbursement cases of \u20b910 lakh and above\\nC. Quarterly report of excess\/double reimbursement cases attracting penal interest\\nD. Quarterly report of excess\/double reimbursement cases not attracting penal interest\\nList-II\\n1. CAM-74\\n2. CAM-75\\n3. CAM-72\\n4. CAM-73\",\r\n  \"options\": [\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-3, B-1, C-4, D-2\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-4, C-1, D-2<\/b><br><br><b>Para 13.6.19<\/b>: the PAO maintains a separate <i>'Broadsheet of \\\"PSB\/Private Sector Banks Suspense\\\" in Form CAM- 72'<\/i> for receipts and payments (A-3). <b>Para 13.6.21(a)<\/b>: a monthly statement <i>'in CAM - 73 for cases of \u20b910 lakhs and above'<\/i> (B-4).<br><br><b>Item (b)<\/b>: quarterly reports <i>'in CAM- 74, indicating cases of Excess\/Double Reimbursement attracting penal interest'<\/i> (C-1). <b>Item (c)<\/b>: quarterly reports in CAM-75 for cases that do not attract penal interest (D-2). Age-wise analysis uses the Abstract of objections in CAM-26.\"\r\n },\r\n {\r\n  \"id\": 13039,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"For age-wise analysis of balances under 'PSB\/Private Sector Bank Suspense', in which form does the PAO keep the record?\",\r\n  \"options\": [\r\n   \"the statement in Form CAM-71\",\r\n   \"the Broadsheet in Form CAM-72\",\r\n   \"the Register in Form CAM-17\",\r\n   \"the Abstract of objections in Form CAM-26\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Abstract of objections in Form CAM-26<\/b><br><br><b>Para 13.6.20<\/b>: <i>'In order to conduct age wise analysis of balances under \\\"PSB\/Private Sector Bank Suspense\\\", the PAO should keep a record in the form prescribed for Abstract of objections in Form CAM-26.'<\/i> <b>Para 13.7.6<\/b> requires the Principal Accounts Office to do the same age-wise analysis in CAM-26.<br><br>CAM-72 is the Broadsheet of PSB Suspense, CAM-17 the daily register of PSB Suspense, and CAM-71 the monthly DMS-versus-8658 reconciliation. Age-wise analysis helps identify old outstanding items for put through.\"\r\n },\r\n {\r\n  \"id\": 13040,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"From what amount of excess or double reimbursement obtained by a bank is penal interest claimed from it?\",\r\n  \"options\": [\r\n   \"\u20b9500 and above\",\r\n   \"\u20b91 lakh and above\",\r\n   \"\u20b95 lakh and above\",\r\n   \"\u20b910 lakh and above\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: \u20b910 lakh and above<\/b><br><br><b>Para 13.6.21<\/b>: verification of Put Through amounts in DMA-1 with the DMS and the Monthly Reconciliation Analysis reveal excess or double reimbursements. <i>'For such excess\/double reimbursements of \u20b910 lakhs and above, penal interest @ Bank rate(notified by RBI from time to time) +2% will be claimed from the banks'<\/i> per the SOP of March 2016.<br><br>\u20b91 lakh is the threshold for Bank Rate + 2% on delayed remittances (<b>Para 4.6.6<\/b>), and \u20b9500 the petty-claim limit for penal interest. The PAO initiates recovery with the FPB for these cases.\"\r\n },\r\n {\r\n  \"id\": 13041,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"At what rate is penal interest claimed from banks on excess or double reimbursements of \u20b910 lakh and above?\",\r\n  \"options\": [\r\n   \"Repo Rate + 2%\",\r\n   \"Bank Rate\",\r\n   \"Bank Rate + 1%\",\r\n   \"Bank Rate + 2%\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Bank Rate + 2%<\/b><br><br><b>Para 13.6.21<\/b>: <i>'For such excess\/double reimbursements of \u20b910 lakhs and above, penal interest @ Bank rate(notified by RBI from time to time) +2% will be claimed from the banks per the SOP issued in March 2016.'<\/i><br><br>The same Bank Rate + 2% applies to delayed remittances of \u20b91 lakh and above (<b>Para 4.6.6<\/b>). Plain Bank Rate applies only to delayed remittances below \u20b91 lakh up to 5 days. The PAO sends quarterly reports in CAM-74 to the Principal Accounts Office for consolidation and transmission to the CGA.\"\r\n },\r\n {\r\n  \"id\": 13042,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"By what date must the quarterly report in CAM-74 on cases of excess\/double reimbursement attracting penal interest, for the quarter ending September, be prepared?\",\r\n  \"options\": [\r\n   \"15th November\",\r\n   \"31st October\",\r\n   \"15th October\",\r\n   \"1st October\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 15th October<\/b><br><br><b>Para 13.6.21(b)<\/b>: quarterly reports are prepared <i>'by the 15th April\/July\/October\/January respectively in CAM- 74'<\/i>, indicating cases attracting penal interest. For the quarter ending September, the date is 15th October.<br><br>Similar quarterly reports in CAM-75 cover cases not attracting penal interest, on the same dates. The CAM-74 reports go to the Principal Accounts Office for consolidation and onward transmission to the CGA. Penal interest cases for delayed remittances are also reported quarterly by the 15th of the following month (<b>Para 4.6.7<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13043,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"When are the transactions of the last day of a month expected to be 'Put Through' by the bank?\",\r\n  \"options\": [\r\n   \"on the last day of the same month\",\r\n   \"on the first day of the subsequent month\",\r\n   \"within the first week of the next month\",\r\n   \"in the second month\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: on the first day of the subsequent month<\/b><br><br><b>Para 13.6.16<\/b>: amounts put through are entered in the Register of Amounts Put Through - Part I. <i>'Normally all the amounts except those relating to the last day of the month will be 'Put through' in the same month. The transactions of last day of the month are expected to be 'Put Through' on the first day of the subsequent month.'<\/i><br><br>If any such items remain outstanding when closing the register for the subsequent month, the PAO contacts the FPB immediately. The 'second month' applies to rectified discrepancies (<b>Para 13.6.15<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13044,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Consider the following statements regarding the monthly reconciliation statement in Form CAM-71:\\n1. It reconciles DMS amounts with amounts booked under 8658-PSB\/Private Sector Banks Suspense.\\n2. It explains any difference with reference to the DMS, with the action taken for clearance.\\n3. It is submitted to the Principal Accounts Office once a quarter.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 13.6.18<\/b>: the PAO prepares a statement of monthly reconciliation <i>'between DMS amounts and the amounts booked under Major Head \\\"8658-Suspense Accounts-PSB\/Private Sector Banks Suspense\\\" in Form CAM- 71'<\/i>, giving explanations for differences with the action taken. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong: <i>'The PAO should ensure the submission of monthly reconciliation statement along with the monthly accounts, to the Principal Accounts Office.'<\/i> The Principal Accounts Office watches receipt of these statements (<b>Para 13.7.8<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13045,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"How does a PAO that deals with two different banks maintain its 'PSB\/Private Sector Bank Suspense' figures?\",\r\n  \"options\": [\r\n   \"through the Principal Accounts Office only\",\r\n   \"combined, with a single broadsheet\",\r\n   \"only for the bank handling larger transactions\",\r\n   \"separately for each bank, with separate broadsheet folios\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: separately for each bank, with separate broadsheet folios<\/b><br><br><b>Note below Para 13.6.19<\/b>: <i>'In case a PAO deals with two different banks, the 'PSB\/Private Sector Bank Suspense' figures of each bank shall be kept separately, the broadsheet folios will also be kept separately.'<\/i><br><br>The Broadsheet of PSB\/Private Sector Banks Suspense is maintained in Form CAM-72 for receipts (debit) and payments (credit). Keeping each bank separate allows reconciliation with each bank's DMS and put-through statements, since settlement with RBI happens bank-wise through GAD or Link Cells.\"\r\n },\r\n {\r\n  \"id\": 13046,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Consider the following statements regarding the Principal Accounts Office's role in bank reconciliation:\\n1. It agrees Ministry-wise balances reported by RBI with figures under 8675-Deposits with Reserve Bank in the monthly accounts.\\n2. It clears PSB Suspense on the basis of DMA-2 or CAS-122, whichever is received earlier.\\n3. Differences not settled before the close of the year are written off to Government Account.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 13.7.1<\/b>: the Principal Accounts Office is responsible for <i>'agreement of the figures of the Ministry\/Department-wise balances as reported by RBI with the figures under the Major Head '8675-Deposits with Reserve Bank''<\/i> \u2014 statement 1 is correct. <b>Para 13.7.4<\/b>: adjustment is made on DMA-2 or CAS-122, <i>'whichever is received earlier'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. Where differences are not settled before closure, <i>'the matter should be pursued to its finality even thereafter'<\/i>, and adjustments incorporated in the accounts that are open.\"\r\n },\r\n {\r\n  \"id\": 13047,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Where the Principal Accounts Office clears PSB Suspense on the basis of the DMA-2 statement, from which document is the correctness of the amounts adjusted confirmed?\",\r\n  \"options\": [\r\n   \"the FPB's DMS\",\r\n   \"the PAO's CAM-17 register\",\r\n   \"the CAS-122 Monthly Closing Balance Statement\",\r\n   \"the Link Cell's daily memo\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the CAS-122 Monthly Closing Balance Statement<\/b><br><br><b>Para 13.7.4<\/b>: the Principal Accounts Office clears PSB\/ONB Suspense by minus credit and minus debit, with corresponding credit and debit under 8675-Central Civil. <i>'In case the adjustment carried out is based on DMA-2, the correctness of amounts adjusted shall be confirmed from CAS-122.'<\/i><br><br>Details are intimated monthly to PAOs for their broadsheets. CAS-122 is RBI's Monthly Closing Balance Statement, reaching the Principal Accounts Office by the 3rd working day. CAM-17 and the DMS are PAO-level records.\"\r\n },\r\n {\r\n  \"id\": 13048,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"What proforma account does RBI, CAS, Nagpur maintain in its General Ledger, with details for each Ministry\/Department?\",\r\n  \"options\": [\r\n   \"Link Cell Settlement Account\",\r\n   \"Public Account of India\",\r\n   \"Government Account\",\r\n   \"Departmentalised Ministries' Account\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Departmentalised Ministries' Account<\/b><br><br><b>Para 13.7.2<\/b>: RBI, CAS, Nagpur settles on receipt of daily intimations from Link Cells and works out the daily balance of the Government of India. <i>'RBI, CAS, Nagpur shall maintain a separate proforma account called \\\"Departmentalised Ministries' Account\\\" (with details in respect of each Ministry\/ Department) in the General Ledger.'<\/i><br><br>'Government Account' is the head to which revenue and capital heads are closed in the Finance Accounts (<b>Para 12.4.5<\/b>). CAS furnishes Ministry-wise monthly balances to each HoAO, showing IGA adjustments, transferred balances and net balance (<b>Para 13.7.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13049,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"The monthly Ministry-wise balance furnished by RBI, CAS, Nagpur to the Head of Accounting Organisation shows all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"agency commission paid to the banks\",\r\n   \"balances transferred from RBI offices and link offices of banks\",\r\n   \"the net balance of the Ministry\",\r\n   \"adjustments effected on IGA advices\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: agency commission paid to the banks<\/b><br><br><b>Para 13.7.3<\/b>: CAS, RBI furnishes each HoAO a monthly balance indicating <i>'adjustment effected by the CAS, RBI, Nagpur on the basis of IGA advices'<\/i> from Principal Accounts Offices, AGs and Railways; balances transferred from RBI offices acting as primary bankers and link offices of banks; and <i>'the net balance of that Ministry\/Department calculated therefrom'<\/i>.<br><br>Agency commission is paid by RBI to banks on turnover (<b>Para 4.5.1<\/b>) and does not form part of the Ministry's balance statement.\"\r\n },\r\n {\r\n  \"id\": 13050,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Which section of the Office of the CGA closely monitors the clearance of balances by Principal Accounts Offices under PSB\/ONB\/RBI Hqs. Suspense?\",\r\n  \"options\": [\r\n   \"the DAMA Section\",\r\n   \"the Finance Accounts Section\",\r\n   \"the GBA Section\",\r\n   \"the TA Section\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the GBA Section<\/b><br><br><b>Note below Para 13.7.8<\/b>: <i>'The GBA Section in the office of CGA will also closely monitor the clearance of balances by Principal Accounts Offices under PSB\/ONB\/RBI Hqs. Suspense under Major Head 8658- Suspense Accounts.'<\/i><br><br>The GBA Section also handles disputes on penal interest forwarded by banks (<b>Para 4.6.9<\/b>). The Finance Accounts Section prepares the Finance Accounts and issues the closing schedule (<b>Para 12.3.1<\/b>). The DAMA Section deals with monthly accounts (<b>Para 5.9.5<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13051,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"By whom is the final adjustment transferring amounts from '8675-Deposits with Reserve Bank' to '8999-Cash Balance' done?\",\r\n  \"options\": [\r\n   \"the PAOs\",\r\n   \"the Principal Accounts Offices\",\r\n   \"RBI, CAS, Nagpur\",\r\n   \"the Office of the CGA\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Office of the CGA<\/b><br><br><b>Para 13.8.1<\/b>: <i>'The final adjustment for transferring the amount from the head '8675-Deposits with Reserve Bank 'to '8999-Cash Balance' will be done by office of the CGA.'<\/i> The CGA also reconciles the net change in the Central Government's balance with RBI against the net results of R.B. Deposits in the accounts of Principal Accounts Offices, taking Centre-State adjustments into account.<br><br><b>Para 5.11.1<\/b> similarly notes that 8675 balances in the CGA's books are transferred to 8999 every month, while those in Principal Accounts Offices' books close annually to Government Account.\"\r\n },\r\n {\r\n  \"id\": 13052,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"Consider the following statements regarding March residual transactions:\\n1. Main Scrolls for March transactions prepared from 1st to 10th April are marked March Residual-1 to March Residual-10.\\n2. FPBs report March and April transactions to the Link Cell\/GAD in separate daily memos.\\n3. The monthly statement of 'March Residual Account' is sent to the PAO by the 3rd of May.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 13.9.2<\/b>: <i>'The Main Scroll for March transactions prepared from 1st April to 10th April should be distinctly marked as March Residual-1, March Residual \u2026\u2026\u2026. and so on, up to March Residual 10.'<\/i> They are reported in a separate Daily Memo from April transactions. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. <b>Para 13.9.3<\/b>: <i>'The monthly statement of 'March Residual Account' should be sent latest by the 30th April to the concerned PAO.'<\/i> The April statement is sent in the normal course by the 3rd of May.\"\r\n },\r\n {\r\n  \"id\": 13053,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"By what date must the FPB send the monthly statement of 'March Residual Account' to the concerned PAO?\",\r\n  \"options\": [\r\n   \"10th April\",\r\n   \"30th April\",\r\n   \"3rd May\",\r\n   \"15th April\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 30th April<\/b><br><br><b>Para 13.9.3<\/b>: FPBs furnish two separate monthly statements \u2014 one for 'March Residual Account' covering transactions up to 31st March reported during 1st to 10th April, and one for April. <i>'The monthly statement of 'March Residual Account' should be sent latest by the 30th April to the concerned PAO.'<\/i><br><br>10th April is the last date for reporting March residual transactions separately. The April statement is sent in the normal course by the 3rd of the following month. The PAO monitors March residual reporting, through a secure electronic channel defined by the CGA (<b>Para 13.9.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 13054,\r\n  \"chapter\": \"Ch 13: BANK RECONCILIATION - EXPENDITURE ACCOUNTS TRANSACTIONS\",\r\n  \"question\": \"In case of e-payments through PFMS, with what does the PAO verify the day-wise e-Scroll report generated in PFMS?\",\r\n  \"options\": [\r\n   \"the Put Through statement from the Link Cell\",\r\n   \"the e-DMS received from the accredited bank\",\r\n   \"the CAS-122 statement from RBI\",\r\n   \"the Register of Cheques Delivered\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the e-DMS received from the accredited bank<\/b><br><br><b>Para 13.6.4<\/b>: for physical instruments, the PAO records a certificate on the Main Scroll and returns it within one working day. <i>'In case e-payments are made through PFMS, the day-wise e-Scroll report would be generated based on the data received from Bank concerned through system integration with PFMS. PAO should verify the details of e-Scroll report of PFMS with reference to the details available in e-DMS received from accredited banks.'<\/i><br><br>Put Through statements and CAS-122 are used at the next stage of reconciliation with RBI settlement (<b>Paras 13.6.14, 13.7.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 14001,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Under the arrangement revised by the Working Group on Government Accounts with effect from 1.4.1986, by whom were the revenues of CBIC collected in a particular Commissionerate?\",\r\n  \"options\": [\r\n   \"up to five authorised banks\",\r\n   \"one Public Sector Bank with an extensive branch network\",\r\n   \"the RBI alone\",\r\n   \"all Public Sector Banks having branches there\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: one Public Sector Bank with an extensive branch network<\/b><br><br><b>Para 14.1.2<\/b>: the Working Group on Government Accounts, with representatives of RBI, Government and banks, revised the revenue accounting process from 1.4.1986. <i>'Under this process, one Public Sector Bank having an extensive network of branches in a particular Commissionerate was nominated to collect the revenues of CBIC (One bank-one Commissionerate scheme)'<\/i>.<br><br>Up to five banks per Commissionerate came later, under the Multi Banking Scheme introduced in phases from 2003 (<b>Para 14.1.3<\/b>). The RBI's collection role is in GST through NEFT\/RTGS (<b>Para 14.2.8<\/b>).\"\r\n },\r\n {\r\n  \"id\": 14002,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Under the Multi Banking Scheme for collection of Excise and Service Tax, what is the maximum number of banks that may be authorised in a Commissionerate?\",\r\n  \"options\": [\r\n   \"no fixed limit\",\r\n   \"three\",\r\n   \"one\",\r\n   \"five\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: five<\/b><br><br><b>Para 14.1.3<\/b>: <i>'Under this scheme multiple banks were authorized in a Commissionerate for Excise and Service Tax collection subject to a maximum of five banks in a Commissionerate.'<\/i> The scheme came into existence in a phased manner from 2003.<br><br>It replaced the 'One Bank-One Commissionerate' scheme of 1986, under which a single Public Sector Bank collected CBIC revenues in a Commissionerate (<b>Para 14.1.2<\/b>). The milestones list notes that three Private Sector Banks were included for collecting indirect taxes in 2003.\"\r\n },\r\n {\r\n  \"id\": 14003,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Arrange the following milestones in CBIC revenue accounting in chronological order:\\n1. Introduction of Electronic Accounting System in Excise and Service Tax (EASIEST)\\n2. Roll out of the Accounting and Reconciliation Portal of Indirect Taxes (ARPIT)\\n3. Adoption of Revenue Accounting Software (REVACT)\\n4. Introduction of Electronic Data Interchange System (EDI) in customs\",\r\n  \"options\": [\r\n   \"3-4-2-1\",\r\n   \"4-3-1-2\",\r\n   \"3-1-4-2\",\r\n   \"3-4-1-2\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 3-4-1-2<\/b><br><br><b>Para 14.1.6<\/b> lists the milestones: <i>'Computerization of Revenue Accounting: Adoption of Revenue Accounting Software (REVACT)'<\/i> in 1993; <i>'Introduction of Electronic Data Interchange System (EDI) in customs'<\/i> in 1997; EASIEST in 2007; and GST with ARPIT roll out in 2017.<br><br>Other milestones include departmentalisation (1976), 'One Bank-One Commissionerate' (1986), multi-banking (2003), e-PAOs at Chennai and Mumbai (2008), the ICEGATE (CEP) portal (2019), and the Electronic Cash Ledger in Customs (2023).\"\r\n },\r\n {\r\n  \"id\": 14004,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Consider the following statements regarding the components of GST:\\n1. CGST is payable to the Central Government on supply of goods and services within a State\/UT.\\n2. SGST\/UTGST is payable to the State\/UT Government on supply within the State\/UT.\\n3. IGST on inter-state supplies is levied by the Government of India and apportioned between the Union and States.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 14.2.2.1<\/b>: CGST is <i>'payable to the Central Government on supply of goods and services within the State\/Union Territory'<\/i>; SGST\/UTGST is payable to the State\/UT Government on supply within the State\/UT.<br><br><i>'in case of inter-state supply of goods and services, IGST is levied by the Government of India and shall be apportioned between the Union and the States as per the provisions of IGST Act.'<\/i> Equivalent IGST is also levied on imports. In addition, GST Compensation Cess is levied on notified goods and services (<b>Para 14.2.2.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 14005,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"What is the purpose of levying the GST Compensation Cess on notified goods and services?\",\r\n  \"options\": [\r\n   \"meeting the cost of collection of GST\",\r\n   \"funding refunds of IGST to exporters\",\r\n   \"compensating States' revenue loss from destination-based GST\",\r\n   \"financing the GST Network\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: compensating States' revenue loss from destination-based GST<\/b><br><br><b>Para 14.2.2.2<\/b>: <i>'In addition to GST, a cess named GST Compensation 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.'<\/i><br><br>It was initially levied for five years and has been extended up to 31.03.2026; currently it applies to 'sin' items like pan masala, tobacco and some luxury items. The Pr.CCA, CBIC accounts for the Compensation Cess along with CGST, IGST and UTGST (<b>Para 14.2.10.1(g)<\/b>). IGST refunds and collection costs are unrelated to the cess.\"\r\n },\r\n {\r\n  \"id\": 14006,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"GST subsumed all of the following Central taxes EXCEPT:\",\r\n  \"options\": [\r\n   \"Service Tax\",\r\n   \"Additional Customs Duty (Countervailing Duty)\",\r\n   \"Special Additional Duty of Customs\",\r\n   \"Basic Customs Duty\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Basic Customs Duty<\/b><br><br><b>Para 14.2.3<\/b> lists the Central taxes subsumed: Central Excise Duty (except five petroleum products and tobacco products), Additional Excise Duty, <i>'Service Tax'<\/i>, <i>'Additional Customs Duty commonly known'<\/i> as Countervailing Duty and <i>'Special Additional Duty of Customs'<\/i>.<br><br>Basic Customs Duty continues to be levied and collected under the Customs Act, 1962; for example, goods removed from an SEZ to the DTA attract basic customs duty and IGST (<b>Para 14.6.3<\/b>). Customs duty is accounted under MH 0037.\"\r\n },\r\n {\r\n  \"id\": 14007,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"GST subsumed all of the following State taxes EXCEPT:\",\r\n  \"options\": [\r\n   \"Stamp duty on property transactions\",\r\n   \"Entertainment Tax (other than that levied by local bodies)\",\r\n   \"Octroi and Entry tax\",\r\n   \"State VAT\/Sales Tax (except petroleum products and alcohol)\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Stamp duty on property transactions<\/b><br><br><b>Para 14.2.3<\/b> lists the State taxes subsumed: <i>'State Value Added Tax (VAT)\/Sales Tax'<\/i> (except five petroleum products and alcohol for human consumption); <i>'Entertainment Tax (other than the tax levied by the local bodies)'<\/i>; Central Sales Tax; <i>'Octroi and Entry tax'<\/i>; Purchase tax; Luxury tax; and taxes on lottery, betting and gambling.<br><br>Stamp duty is not in this list; it remains outside GST. Entertainment tax levied by local bodies is also expressly excluded from the subsumed taxes.\"\r\n },\r\n {\r\n  \"id\": 14008,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Consider the following statements regarding items outside or partially outside GST:\\n1. Alcohol for human consumption has been kept outside the ambit of GST.\\n2. Central\/State Excise duty and VAT continue on five petroleum products until GST is notified on them on the GST Council's recommendation.\\n3. Tobacco products are subject only to GST and not to Central Excise duty.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 14.2.3<\/b>: <i>'Alcohol for human consumption has been kept outside the ambit of GST.'<\/i> Statement 1 is correct. Excise duty and VAT <i>'would continue on five Petroleum products, which would be subject to the levy of GST whenever notified on the recommendation of the GST Council'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'Tobacco products could be subjected to both Central Excise duty and GST.'<\/i> The five petroleum products are crude, high speed diesel, petrol, natural gas and aviation turbine fuel.\"\r\n },\r\n {\r\n  \"id\": 14009,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Up to what amount per challan per tax period may GST be paid Over the Counter (OTC) through authorised banks by cash, cheque or demand draft?\",\r\n  \"options\": [\r\n   \"\u20b910,000\",\r\n   \"\u20b950,000\",\r\n   \"\u20b91,00,000\",\r\n   \"\u20b95,000\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: \u20b910,000<\/b><br><br><b>Para 14.2.4(d)<\/b>: GST may be deposited by <i>'Over the Counter (OTC) payment through authorised banks up-to \u20b9 10,000 per challan per tax period by cash, cheque or demand draft'<\/i>.<br><br>Other modes are internet banking and credit\/debit cards through authorised banks, NEFT\/RTGS from any bank, and UPI. There is no such limit for electronic modes. UPI and card modes for GST were introduced in 2023 (<b>Para 14.1.6<\/b>).\"\r\n },\r\n {\r\n  \"id\": 14010,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"GST may be deposited by taxpayers through all of the following modes EXCEPT:\",\r\n  \"options\": [\r\n   \"internet banking through authorised banks\",\r\n   \"credit or debit card through authorised banks\",\r\n   \"cheque at any bank branch, without limit\",\r\n   \"NEFT\/RTGS from any bank\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: cheque at any bank branch, without limit<\/b><br><br><b>Para 14.2.4<\/b> lists the modes: <i>'Internet Banking through authorised Banks'<\/i>; credit or debit card through authorised banks; <i>'National Electronic Fund Transfer (NEFT) or Real Time Gross Settlement (RTGS) from any Bank'<\/i>; OTC payment through authorised banks up to \u20b910,000 per challan per tax period; and UPI.<br><br>Cheque payment is allowed only as OTC through authorised banks and within the \u20b910,000 limit, not at any bank branch without limit. NEFT\/RTGS is the only mode permitted 'from any Bank'.\"\r\n },\r\n {\r\n  \"id\": 14011,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"What is the system of accounting and reconciliation applicable for all indirect taxes, including GST, called?\",\r\n  \"options\": [\r\n   \"ICEGATE\",\r\n   \"Public Financial Management System (PFMS)\",\r\n   \"Accounting and Reconciliation Portal of Indirect Taxes (ARPIT)\",\r\n   \"GST Network (GSTN)\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Accounting and Reconciliation Portal of Indirect Taxes (ARPIT)<\/b><br><br><b>Para 14.2.5<\/b>: <i>'The system of Accounting and Reconciliation that is applicable for all Indirect taxes including GST is called Accounting and Reconciliation Portal of Indirect Taxes (ARPIT).'<\/i> It was rolled out in 2017 with GST.<br><br>GSTN is the common portal where taxpayers generate challans (CPIN) and banks share CINs. ICEGATE is CBIC's customs and Central Excise\/Service Tax payment portal. PFMS handles payments such as GST refunds. ARPIT receives data from GSTN, banks and RBI's e-Kuber to account and reconcile collections.\"\r\n },\r\n {\r\n  \"id\": 14012,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"For how long is a GST challan (CPIN) valid for payment after its generation?\",\r\n  \"options\": [\r\n   \"30 days\",\r\n   \"7 days\",\r\n   \"15 days\",\r\n   \"until the end of the tax period\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 15 days<\/b><br><br><b>Para 14.2.6<\/b>: the taxpayer fills the electronic challan in Form GST PMT-06 on the GSTN common portal. <i>'On generation of the challan which is an intent to pay, Common Portal Identification Number (CPIN) is generated on GSTN Portal. The challan once generated is valid for 15 days for payment.'<\/i><br><br>On payment against a valid CPIN, the bank (or RBI for NEFT\/RTGS) generates the CIN, which is the CPIN prefixed by a four-digit bank code (<b>Para 14.2.7<\/b>). GSTN provides CPINs to ARPIT at 5-minute intervals.\"\r\n },\r\n {\r\n  \"id\": 14013,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Consider the following statements regarding the Challan Identification Number (CIN) in GST:\\n1. The CIN consists of the CPIN prefixed by a four-digit Bank Code.\\n2. In case of NEFT\/RTGS payments, the CIN is issued by the RBI.\\n3. The CIN is generated by GSTN at the time the taxpayer creates the challan.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 14.2.7<\/b>: <i>'CIN number consists of CPIN prefixed by four-digit Bank Code at the time of successful payment by tax payer.'<\/i> Statement 1 is correct. <i>'In the case of NEFT\/RTGS mode, the payments are through RBI and hence CIN is issued by RBI.'<\/i> Statement 2 is correct.<br><br>Statement 3 is wrong. At the time of creating the challan, GSTN generates the CPIN, an intent to pay (<b>Para 14.2.6<\/b>). The CIN is generated by the bank or RBI only on successful payment, and shared with GSTN in real time.\"\r\n },\r\n {\r\n  \"id\": 14014,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Consider the following statements regarding authorised banks for GST collection:\\n1. All Public Sector Banks are authorised for GST collection.\\n2. Selected Private Sector Banks are also authorised.\\n3. The RBI is authorised to collect GST only through Over the Counter payments.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 14.2.8<\/b>: <i>'All Public Sector Banks and selected Private Sector Banks are authorised for GST collection.'<\/i> Statements 1 and 2 are correct.<br><br>Statement 3 is wrong: <i>'RBI is also authorised for GST collection through NEFT\/RTGS.'<\/i> OTC payments are made at authorised banks within \u20b910,000 per challan (<b>Para 14.2.4<\/b>). On successful payment, challans are shared digitally signed in real time with GSTN and received by the e-PAO (GST) through ARPIT (<b>Para 14.2.9<\/b>).\"\r\n },\r\n {\r\n  \"id\": 14015,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"At what interval does GSTN provide digitally signed CPINs created by taxpayers to ARPIT?\",\r\n  \"options\": [\r\n   \"once at the end of the day\",\r\n   \"every hour\",\r\n   \"every 5 minutes\",\r\n   \"every 30 minutes\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: every 5 minutes<\/b><br><br><b>Para 14.2.10.1(a)<\/b>: <i>'GSTN provides digitally signed CPINs, created by the tax payers, at every 5-minute interval to the Central Accounting System (ARPIT).'<\/i> <b>Item (c)<\/b>: GSTN similarly provides CIN data signed by banks at five-minute intervals.<br><br>GSTN also sends consolidated end-of-day CPIN and CIN files for reconciliation (<b>items (d)\u2013(e)<\/b>). RBI's e-scrolls are provided hourly on T+1 (<b>item (j)<\/b>), which is a different interval.\"\r\n },\r\n {\r\n  \"id\": 14016,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Consider the following statements regarding accounting of GST collections in ARPIT:\\n1. On matching the bank's CIN with the CPIN, 8658-PSB\/ONB Suspense is debited and GST tax heads are credited.\\n2. On matching the RBI e-scroll, 8675 is debited and 8658-PSB\/ONB Suspense is minus debited.\\n3. CIN transactions received only in the e-scroll are booked under Receipts Awaiting Transfer, and a Memorandum of Error is generated.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 14.2.10.1(f)<\/b>: on matching CIN with CPIN, entries are made <i>'Debiting Major Head 8658-Suspense Accounts-'108-Public Sector Banks Suspense''<\/i> or 138, and crediting the GST tax heads, based on minor head details in the CPIN.<br><br><b>Item (k)<\/b>: on matching the e-scroll, 8675 Reserve Bank Deposits is debited and 8658 minus debited. <b>Item (l)<\/b>: <i>'CIN Transactions received in the e-scroll only are booked under RAT (Receipts Awaiting Transfer) of concerned Major head and Memorandum of Error (MoE) is generated by the system.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 14017,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Consider the following statements regarding accounting of GST heads:\\n1. The O\/o Pr.CCA, CBIC accounts for CGST, IGST and GST Compensation Cess.\\n2. It also accounts for UTGST of Union Territories without Legislature.\\n3. It accounts for SGST collections on behalf of the States.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 14.2.10.1(g)<\/b>: <i>'The O\/o Pr. CCA CBIC accounts for CGST, IGST, GST Compensation cess and UTGST (Union Territory-Without Legislature) heads only.'<\/i> Statements 1 and 2 are correct.<br><br>Statement 3 is wrong: <i>'The SGST and other UTGST amounts are accounted by the respective States and UTs Governments.'<\/i> SGST refunds are, however, disbursed by the Centre as the single authority and recovered from States at IGST settlement (<b>Para 14.2.13.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 14018,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"What is the End-of-Day (EOD) time for banks for GST collections reported in the luggage file to RBI?\",\r\n  \"options\": [\r\n   \"8.00 pm\",\r\n   \"6.00 pm\",\r\n   \"5.00 pm\",\r\n   \"midnight\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 8.00 pm<\/b><br><br><b>Para 14.2.10.1(h)<\/b>: banks send a luggage file with CIN-wise details of the day's collections to RBI on T+1 for settlement. <i>'The EOD time for the banks is 8.00 pm. The collection details of previous day 8.00 pm to current day 8.00 pm are sent in the luggage file.'<\/i><br><br>6.00 pm is the time by which RBI receives the luggage files from banks on T+1 (<b>item (i)<\/b>), after which it debits the bank's account and credits the Government's indirect tax account.\"\r\n },\r\n {\r\n  \"id\": 14019,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Before what time on T+1 does the RBI receive the luggage files of GST collections from all authorised banks?\",\r\n  \"options\": [\r\n   \"6.00 pm\",\r\n   \"8.00 pm\",\r\n   \"12 noon\",\r\n   \"10.00 am\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 6.00 pm<\/b><br><br><b>Para 14.2.10.1(i)<\/b>: <i>'RBI will receive bank luggage file from all authorised banks before 6:00 PM on T+1.'<\/i> It then debits the authorised bank's account and credits the Government's indirect tax account in RBI.<br><br>8.00 pm is the banks' EOD cut-off for collections included in the luggage file (<b>item (h)<\/b>). On T+1, RBI provides digitally signed e-scrolls hourly, covering banks' settlements of the previous day's collections and its own NEFT\/RTGS transactions of that day (<b>item (j)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 14020,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Match List-I (Mismatch in GST bank reconciliation) with List-II (Description):\\nList-I\\nA. Case 1\\nB. Case 2\\nC. Case 3\\nD. Case 4\\nList-II\\n1. Amount reported by RBI is less than that reported by GSTN\\n2. CIN reported by RBI but not by GSTN (Invalid CIN)\\n3. Amount reported by RBI is more than that reported by GSTN\\n4. CIN reported by bank through GSTN but not by RBI (Missing CIN)\",\r\n  \"options\": [\r\n   \"A-2, B-3, C-4, D-1\",\r\n   \"A-4, B-2, C-3, D-1\",\r\n   \"A-2, B-4, C-1, D-3\",\r\n   \"A-2, B-4, C-3, D-1\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: A-2, B-4, C-3, D-1<\/b><br><br><b>Para 14.2.11<\/b>: four types of mismatches can occur. <i>'Case 1. CIN reported by RBI but not reported by GSTN (Invalid CIN)'<\/i> (A-2); <i>'Case 2. CIN reported by Bank (through GSTN) but not reported by RBI (Missing CIN)'<\/i> (B-4).<br><br><i>'Case 3. Amount reported by RBI is more than the amount reported by the GSTN.'<\/i> (C-3); <i>'Case 4. Amount reported by RBI is less than the amount reported by the GSTN'<\/i> (D-1). The MoE module was developed by RBI with the Pr.CCA, CBIC, integrating e-Kuber with ARPIT.\"\r\n },\r\n {\r\n  \"id\": 14021,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"A CGST e-scroll from RBI for \u20b9500 is received, but GSTN has not reported the corresponding CIN (Invalid CIN). What entry is made on receipt of the e-scroll?\",\r\n  \"options\": [\r\n   \"Dr 8675 RBD; Cr 0005 CGST RAT\",\r\n   \"Dr 8658 PSBS; Cr 0005 CGST Tax\",\r\n   \"Dr 8675 RBD; (\u2212) Dr 8658 PSBS\",\r\n   \"no entry until the CIN is received\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Dr 8675 RBD; Cr 0005 CGST RAT<\/b><br><br><b>Para 14.2.11.1<\/b> (Invalid CIN illustration): on receipt of the CGST e-scroll for \u20b9500, the entry is <i>'8675 RBD Rs. 500 Debit'<\/i> and <i>'0005 CGST RAT Rs 500 Credit'<\/i>, and an MoE is raised. On resolution, when the CIN is received from GSTN, CGST RAT is minus credited and CGST Tax credited.<br><br>Dr 8658\/Cr Tax is the normal entry on receipt of a CIN from GSTN. Making no entry on the e-scroll is the treatment for the reverse case, a Missing CIN, where the CIN is received from GSTN but not in the e-scroll.\"\r\n },\r\n {\r\n  \"id\": 14022,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"GSTN reports a CIN of \u20b990 under CGST, but the RBI e-scroll shows \u20b9100. On receipt of the e-scroll, how much is credited to CGST Receipts Awaiting Transfer?\",\r\n  \"options\": [\r\n   \"nil\",\r\n   \"\u20b9100\",\r\n   \"\u20b990\",\r\n   \"\u20b910\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: \u20b910<\/b><br><br><b>Para 14.2.11.3<\/b> (RBI amount more than GSTN): on receipt of the CIN from GSTN, 8658 PSB is debited and CGST Tax credited \u20b990. On receipt of the e-scroll for \u20b9100, the entry is <i>'8675 RBD Rs. 100 Debit'<\/i>, <i>'0005 CGST RAT Rs 10 Credit'<\/i> and 8658 PSB \u20b990 minus debited.<br><br>Only the excess \u20b910 is unexplained and goes to RAT, with an MoE raised. On resolution, through a reversal clearance memo or debit notification from RBI, CGST RAT and 8675 are both reduced by \u20b910.\"\r\n },\r\n {\r\n  \"id\": 14023,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"GSTN reports a CIN of \u20b9100 under CGST, but the RBI e-scroll shows only \u20b990. On receipt of what is the resulting Memorandum of Error resolved?\",\r\n  \"options\": [\r\n   \"the bank's next luggage file\",\r\n   \"a reversal clearance memo from RBI\",\r\n   \"a fresh CIN from GSTN\",\r\n   \"an Error Correction Scroll (ECS) from RBI\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: an Error Correction Scroll (ECS) from RBI<\/b><br><br><b>Para 14.2.11.4<\/b> (RBI amount less than GSTN): on receipt of the CIN, 8658 PSBS is debited and CGST Tax credited \u20b9100. On the e-scroll for \u20b990, 8675 is debited and 8658 minus debited \u20b990, and an MoE is raised for \u20b910. <i>'On MoE Resolution \u2013 Receipt of Error Correction Scroll (ECS)'<\/i>, 8675 is debited and 8658 minus debited \u20b910.<br><br>A reversal clearance memo or debit notification resolves the opposite case, where RBI reports more than GSTN (<b>Para 14.2.11.3<\/b>). Penal interest for delayed remittance is levied as per extant rules.\"\r\n },\r\n {\r\n  \"id\": 14024,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Consider the following statements regarding settlement of IGST between the Centre and States\/UTs:\\n1. Section 17 of the IGST Act provides for apportionment of IGST collected to the Centre and to the State\/UT where the supply takes place.\\n2. GSTN provides settlement reports to the O\/o Pr.CCA, CBIC, on the basis of which the Department of Revenue issues sanction.\\n3. The CGA issues IGA advice to RBI for transfer of funds to\/from States.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 14.2.12.2(a)<\/b>: <i>'Section 17 of IGST Act 2017 provides for the Apportionment of IGST collected to the Centre and to the State\/Union Territory where the supply takes place.'<\/i> Statement 1 is correct. <b>Item (c)<\/b>: GSTN's settlement reports go to the O\/o Pr.CCA, CBIC, and based on them <i>'Department of Revenue (DoR) issues sanction'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: on the DoR sanction, <i>'the O\/o Pr. CCA, CBIC issues IGA Advice to RBI'<\/i> for transfers to\/from States and book adjustment between IGST and CGST.\"\r\n },\r\n {\r\n  \"id\": 14025,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Under Rule 11(3) of the GST Settlement of Fund Rules, on whose recommendation may the Central Government provisionally settle unsettled IGST collected in a financial year?\",\r\n  \"options\": [\r\n   \"the Finance Commission\",\r\n   \"the GST Council\",\r\n   \"the Department of Revenue\",\r\n   \"the Pr.CCA, CBIC\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the GST Council<\/b><br><br><b>Para 14.2.12.3<\/b> quotes Rule 11(3): the Central Government may, <i>'on the recommendation of the Goods and Service tax council, provisionally settle any sum of integrated goods and services tax collected in that particular financial year which has not been settled so far'<\/i>, adjusting it later based on returns.<br><br>Accordingly, the Centre may apportion unsettled IGST in equal share between the Centre and States\/UTs, after providing for future settlements and refunds, with the approval of the GST Council. The Department of Revenue issues sanctions for regular settlements (<b>Para 14.2.12.2(c)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 14026,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Consider the following statements regarding recovery of advance settlement of IGST:\\n1. Recovery is made only when there is a shortfall in IGST to meet return-based settlements.\\n2. Recovery is made in equal proportion, 50% from the Centre and 50% from the States\/UTs.\\n3. Recovery from each State\/UT is in proportion to its population.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 14.2.12.4(a)<\/b>: <i>'The recovery of advance settlement will be made when there is a shortfall in IGST to meet the settlements to be made to the Centre and States on the basis of returns.'<\/i> Statement 1 is correct. <b>Item (b)<\/b>: recovery is made <i>'in equal proportion i.e. 50% from the Centre and 50% from the States\/UTs'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: the ratio for each State\/UT <i>'will be in the same ratio as that of Regular Settlement (Return based) is being done during the month of adjustment'<\/i>, not population.\"\r\n },\r\n {\r\n  \"id\": 14027,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Refund of GST may arise due to all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"IGST paid on goods exported out of India\",\r\n   \"supply of zero-rated goods and services\",\r\n   \"delayed filing of returns\",\r\n   \"inverted duty structure\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: delayed filing of returns<\/b><br><br><b>Para 14.2.13.1<\/b> lists reasons for GST refunds: <i>'Refund of IGST paid on Goods exported out of India'<\/i>; <i>'Refund arising due to supply of zero rated Goods and Services'<\/i>; <i>'Refunds due to inverted duty structure'<\/i>; deemed exports; and GST paid by UIN entities such as embassies and UN agencies.<br><br>Delayed filing of returns does not create a refund entitlement. For IGST on exports, the shipping bill itself is deemed the refund application once the EGM is generated and GSTR-3B filed (<b>Para 14.2.13.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 14028,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Arrange the following steps in the correct sequence for refund of IGST paid by exporters on goods exported:\\n1. Designated Customs officer processes the claim and sanctions refund in ICES\/ICEGATE\\n2. Shipping bill deemed an application for refund, after EGM generation and GSTR-3B filing\\n3. e-PAO clears the bill at three levels and pays the beneficiaries\\n4. Sanction file sent to PFMS, where the DDO generates the bill\",\r\n  \"options\": [\r\n   \"2-1-3-4\",\r\n   \"1-2-4-3\",\r\n   \"2-4-1-3\",\r\n   \"2-1-4-3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2-1-4-3<\/b><br><br><b>Para 14.2.13.2(a)<\/b>: the shipping bill <i>'shall be deemed to be an application for refund of integrated tax (IGST)'<\/i> once the EGM is generated and GSTR-3B filed. <b>Item (b)<\/b>: on valid returns from GSTN, the Customs officer sanctions the refund in ICES\/ICEGATE and generates a sanction file.<br><br><b>Items (c)\u2013(d)<\/b>: ICEGATE sends the file to PFMS, where the Customs DDO generates, signs and sends the bill to the e-PAO (GST Refunds, Mumbai). <b>Item (e)<\/b>: the e-PAO clears it at DH, AAO and PAO levels and pays through CBIC's authorised bank.\"\r\n },\r\n {\r\n  \"id\": 14029,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"When is the shipping bill filed by an exporter deemed to be an application for refund of IGST paid on exported goods?\",\r\n  \"options\": [\r\n   \"on filing of GSTR-1 alone\",\r\n   \"on filing the shipping bill itself\",\r\n   \"on the officer's sanction in ICEGATE\",\r\n   \"only when the EGM is generated and GSTR-3B is filed\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: only when the EGM is generated and GSTR-3B is filed<\/b><br><br><b>Para 14.2.13.2(a)<\/b>: under Rule 96 of CGST Rules, the shipping bill is deemed an application for refund of IGST. <i>'The application is deemed to have been filed only when the Export General Manifest (EGM) has been generated and the GSTR3B has been filed by the tax payer.'<\/i><br><br>The Customs officer then processes the claim on receipt of information of valid GSTR-3B and GSTR-1 filing from GSTN (<b>item (b)<\/b>). The officer's sanction follows the deemed application; it does not create it.\"\r\n },\r\n {\r\n  \"id\": 14030,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"To which PAO does the Customs DDO send the bill for refund of IGST paid on exported goods?\",\r\n  \"options\": [\r\n   \"e-PAO (GST Refunds), Mumbai\",\r\n   \"e-PAO (Customs), New Delhi\",\r\n   \"e-PAO Central Excise\",\r\n   \"the PAO of the Commissionerate\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: e-PAO (GST Refunds), Mumbai<\/b><br><br><b>Para 14.2.13.2(d)<\/b>: PFMS validates the IGST sanction file and places it at the DDO level. An officer of Customs designated as DDO <i>'generates the bill in PFMS for these sanctions received at his level, digitally signs and sends it to the PAO [ e-PAO GST Refunds Mumbai]'<\/i>.<br><br>The e-PAO clears the bills at three levels and pays through CBIC's authorised bank (<b>item (e)<\/b>). e-PAO (Customs), New Delhi was created in 2012 for customs collections (<b>Para 14.1.6<\/b>). Central Excise payments are accounted under e-PAO Central Excise, PAO code 000582.\"\r\n },\r\n {\r\n  \"id\": 14031,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Consider the following statements regarding GST refund disbursement through a single authority:\\n1. The refund may be sanctioned by the Central or State\/UT tax authority, but is paid by a single PAO of the Centre.\\n2. SGST\/UTGST refunds disbursed by the Centre are recovered from the States\/UTs at the time of IGST settlement.\\n3. The payment advice (RFD-05) can be issued only if the taxpayer's bank details are successfully validated by PFMS.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 14.2.13.3(A)(iii)<\/b>: <i>'the payment will be made by a single PAO of the Centre irrespective of the sanctioning authority and the type of Tax'<\/i>. <b>Item (iv)<\/b>: SGST\/UTGST refunds disbursed by the Centre <i>'will be recovered from the States\/UTs concerned at the time of settlement of IGST'<\/i>.<br><br>The Note says tax authorities <i>'will be able to issue payment advice (RFD 05) only if the bank details are successfully validated by PFMS'<\/i>. The GST Council decided on single-authority disbursement to ease refunds.\"\r\n },\r\n {\r\n  \"id\": 14032,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"From which account is the initial disbursement of GST refunds made under the single authority system?\",\r\n  \"options\": [\r\n   \"the respective State Government's account\",\r\n   \"the Central Government Cash Account\",\r\n   \"a separate GST Refund Fund in the Public Account\",\r\n   \"the GSTN escrow account\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the Central Government Cash Account<\/b><br><br><b>Para 14.2.13.3(B)(3)<\/b>: <i>'Initial Disbursement of Refund takes place from the Central Government Cash Account and the settlement of Funds between Centre and States is done on monthly basis.'<\/i><br><br>SGST\/UTGST refunds paid on behalf of States are booked under dedicated detailed heads below 8658.00.140 and recovered from States at IGST settlement. On receipt of RBI's clearance memo for such settlement, 8675 is debited and 8658-140 minus debited (<b>Para 14.2.13.3(C)(4)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 14033,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"At the time of making a GST refund payment on behalf of a State\/UT, which head is debited, with credit to 8670.00.111-Electronic Advice?\",\r\n  \"options\": [\r\n   \"8675-Deposits with Reserve Bank\",\r\n   \"the State's SGST revenue head\",\r\n   \"dedicated detailed head under minor head 8658.00.140\",\r\n   \"8658.00.108-Public Sector Bank Suspense\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: dedicated detailed head under minor head 8658.00.140<\/b><br><br><b>Para 14.2.13.3(C)(1)<\/b>: at the time of refund payments, the concerned Central GST revenue head is minus credited <i>'AND\/OR Corresponding Detailed Head under dedicated Minor Head below 8658.00.140 (in case of refunds on behalf of State\/UTs)'<\/i> is debited, with credit to 8670.00.111-Electronic Advice.<br><br>On the bank scroll, 8670 is minus credited and 8658.00.108 PSB Suspense credited. On RBI's clearance memo for settlement of SGST\/UTGST refunds, 8675 is debited and 8658-140 minus debited. The State's revenue head is not operated by the Centre.\"\r\n },\r\n {\r\n  \"id\": 14034,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"The new platform for payment of Central Excise and Service Tax involves all of the following stakeholders EXCEPT:\",\r\n  \"options\": [\r\n   \"GSTN common portal\",\r\n   \"ICEGATE payment portal of CBIC\",\r\n   \"RBI e-Kuber\",\r\n   \"CBIC-ACES-GST system\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: GSTN common portal<\/b><br><br><b>Para 14.3.4.1<\/b>: the stakeholders are <i>'CBIC -ACES-GST system'<\/i>, <i>'ICEGATE -payment portal of CBIC'<\/i>, authorised banks, <i>'RBI e-Kuber'<\/i> and O\/o Pr.CCA, CBIC (ARPIT). They are integrated through APIs or Secured File Transfer Protocol (SFTP).<br><br>GSTN is the common portal for GST payments (<b>Para 14.2<\/b>), not for Central Excise and Service Tax, which since 2019 are paid through the ICEGATE (CEP) payment gateway (<b>Para 14.3.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 14035,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Consider the following statements regarding payment of Central Excise and Service Tax through ICEGATE:\\n1. An IG Reference number is generated when the taxpayer initiates payment in the ICEGATE portal.\\n2. For NEFT\/RTGS, the mandate form shows the IG Reference number as the account number and RBI as the beneficiary.\\n3. The CIGN is formed by the Bank code followed by the IG Reference number.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 14.3.6(ii)<\/b>: <i>'When the tax payer initiates the payment in ICEGATE portal, an IG Reference number is generated.'<\/i> <b>Para 14.3.5.1(h)<\/b>: for NEFT\/RTGS, a mandate form is generated <i>'where in the IG Reference number is shown as the Account number, RBI as the beneficiary'<\/i>, with RBI's specific IFSC code.<br><br><b>Para 14.3.6(vi)<\/b>: <i>'The RBI\/banks generate the CIGN (Bank code + IG Reference number) for successful transactions'<\/i> and send digitally signed details to ICEGATE.\"\r\n },\r\n {\r\n  \"id\": 14036,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Consider the following statements regarding accounting of Central Excise and Service Tax collections:\\n1. Where RBI's credit notification is received but challan details are not received from ICEGATE, the amount is booked under Receipts Awaiting Transfer.\\n2. Memoranda of Error are raised to RBI, Mumbai and closed on resolution.\\n3. Minor head details of the challan are sent by ICEGATE to the bank or RBI along with the payment.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 14.3.8<\/b>: where the credit notification is received but challan details are not (e.g. due to temporary integration failure), the amount already settled to the CFI <i>'will be booked under the Receipt'<\/i> awaiting transfer head of the respective Major Head \u2014 statement 1 is correct. <b>Para 14.3.9.2<\/b>: MoE <i>'is raised through the system\/offline to RBI, Mumbai'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 14.3.7.2<\/b>: <i>'The minorhead details are not sent to bank or RBI for payment.'<\/i> Only IG Reference, Major Head and amount are sent.\"\r\n },\r\n {\r\n  \"id\": 14037,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"In ARPIT, what is the common attribute (primary key) used to match payment transaction data with challan data for Central Excise and Service Tax?\",\r\n  \"options\": [\r\n   \"the CPIN\",\r\n   \"the IG Reference number\",\r\n   \"the CIN\",\r\n   \"the IEC code\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the IG Reference number<\/b><br><br><b>Para 14.3.7.4<\/b>: payment transactions contain only Major Head-wise amounts, so ARPIT matches them with the challan data received from ICEGATE. <i>'IG Reference is the common attribute (primary key) in both the data sets for matching them.'<\/i><br><br>CPIN and CIN are the challan and payment identifiers in GST (<b>Paras 14.2.6\u201314.2.7<\/b>). The IEC (Importer Exporter Code) identifies importers in the ECL broadsheet (<b>Appendix 14.1<\/b>). After matching, accounting is done challan-wise at minor head level.\"\r\n },\r\n {\r\n  \"id\": 14038,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"When does RBI e-Kuber send credit notifications (e-scrolls) to ARPIT for Central Excise and Service Tax transactions made through NEFT\/RTGS and through net banking?\",\r\n  \"options\": [\r\n   \"both on T day\",\r\n   \"NEFT\/RTGS on T day; net banking on T+1\",\r\n   \"both on T+1\",\r\n   \"NEFT\/RTGS on T+1; net banking on T day\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: NEFT\/RTGS on T day; net banking on T+1<\/b><br><br><b>Para 14.3.6(xiv)<\/b>: <i>'RBI e-Kuber sends credit notifications (e-scroll) to ARPIT on the transaction (T) day in respect of NEFT\/RTGS transactions, and on T+1 in respect of net-banking transactions (when the banks report the same to RBI).'<\/i><br><br>NEFT\/RTGS payments are received directly by RBI, whereas net-banking collections are settled by banks on T+1 through a luggage file to RBI e-Kuber (<b>item (xiii)<\/b>). ICEGATE also sends an EOD file to ARPIT for reconciliation.\"\r\n },\r\n {\r\n  \"id\": 14039,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"In ARPIT, challan details of Central Excise and Service Tax given in 8-digit Reduced Code format are accounted in which format of functional heads?\",\r\n  \"options\": [\r\n   \"15 digit object heads\",\r\n   \"11 digit functional heads\",\r\n   \"13 + 2 digit functional heads\",\r\n   \"8 digit reduced codes as given\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 13 + 2 digit functional heads<\/b><br><br><b>Para 14.3.7.6<\/b>: <i>'The Challan details contain minor head-wise details which are in 8 digit Reduced Code format as given by the tax payers. While accounting the challan-wise data in ARPIT, the accounting is done in the corresponding 13 +2 digit functional heads.'<\/i><br><br>The 11-digit code is used for Head-wise Appropriation Accounts (<b>Para 11.3.1<\/b>), and the 15-digit code is the civil appropriation level. Accounting of Central Excise is under PAO code 000582 and Service Tax under 000581 (<b>Para 14.3.7.7<\/b>).\"\r\n },\r\n {\r\n  \"id\": 14040,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Under which PAO code are Central Excise payments accounted in ARPIT?\",\r\n  \"options\": [\r\n   \"000581-e-PAO Service Tax\",\r\n   \"000582-e-PAO Central Excise\",\r\n   \"e-PAO GST Refunds, Mumbai\",\r\n   \"e-PAO Customs, New Delhi\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 000582-e-PAO Central Excise<\/b><br><br><b>Para 14.3.7.7<\/b>: <i>'The accounting of Central Excise payments will be done under the PAO Code of 000582 \u2013e-PAO Central Excise and the Service Tax payments (legacy and residual payments) will be made under the PAO code of 000581 e-PAO Service Tax.'<\/i><br><br>e-PAO GST Refunds, Mumbai pays IGST export refunds (<b>Para 14.2.13.2<\/b>), and e-PAO (Customs) in New Delhi was created in 2012 (<b>Para 14.1.6<\/b>). e-PAOs at Chennai and Mumbai were created in 2008 for single-point accounting of electronic Central Excise and Service Tax payments.\"\r\n },\r\n {\r\n  \"id\": 14041,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"On which days of every month does the Divisional Officer prepare the List of Payments of Central Excise\/Service Tax refunds and send it to the PAO?\",\r\n  \"options\": [\r\n   \"7th, 14th, 21st and 30th\",\r\n   \"1st and 15th\",\r\n   \"7th, 14th and 21st only\",\r\n   \"the last working day only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 7th, 14th, 21st and 30th<\/b><br><br><b>Para 14.3.10.3<\/b>: <i>'The Divisional Officer shall prepare a List of Payments (LOPs) on weekly basis i.e. 7th, 14th, 21st & 30th of every month under revenue account and send it to the PAO along with Paid Refund Vouchers directly.'<\/i><br><br>Accounting is based on these LOPs and the images of paid cheques with scrolls from the bank branch authorised for refunds, under the revenue head as deduct refunds\/drawbacks. Refund cheques are issued by the Divisional Officer from cheque books supplied by the Principal Accounts Office (<b>Para 14.3.10.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 14042,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"How are refunds of Central Excise and Service Tax accounted for by the PAO?\",\r\n  \"options\": [\r\n   \"as expenditure under a functional revenue head\",\r\n   \"under the concerned revenue head as deduct refunds\/drawbacks\",\r\n   \"under 8658-PAO Suspense\",\r\n   \"under 8449-Other Deposits\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: under the concerned revenue head as deduct refunds\/drawbacks<\/b><br><br><b>Para 14.3.10.3<\/b>: accounting adjustment is made on the basis of LOPs from the Department and paid cheque images with bank scrolls. <i>'This will be accounted for by the PAO under the concerned revenue head as deduct refunds\/drawbacks.'<\/i><br><br>Refunds reduce revenue; they are not expenditure. Refund cheques are honoured by nominated bank branches, which prepare separate payment scrolls marked 'Refunds, rebates and drawbacks' Major Head-wise (<b>Para 14.3.10.2<\/b>). 8449 relates to the Electronic Cash Ledger of Customs (<b>Para 14.4.6<\/b>).\"\r\n },\r\n {\r\n  \"id\": 14043,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Consider the following statements regarding customs duty collection:\\n1. In the Indian Customs EDI system (ICES), challans are generated by the system after assessment by customs officials.\\n2. At locations without EDI, the whole process from Bill of Entry to delivery of goods is manual.\\n3. Taxpayers must pay customs duty only through e-payment, even at non-EDI locations.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 14.4.2<\/b>: <i>'In the Indian Customs Electronic Data Interchange (EDI) system i.e. ICES the challans are generated by the system after the assessment is done by the customs officials'<\/i> \u2014 statement 1 is correct. <b>Para 14.4.1<\/b>: where a location lacks EDI, <i>'then whole process of filling Bill of Entry, duty assessment, Challan generation, duty payment and delivery of goods is under manual process flow'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: taxpayers pay <i>'through e-Payment or physical mode'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 14044,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Consider the following statements regarding the Electronic Cash Ledger (ECL) in Customs:\\n1. It is created under Section 51A of the Customs Act, 1962, allowing advance deposits.\\n2. Deposits in the ECL are credited to 'MH 8449-Other Deposits' in the Public Account.\\n3. Deposits in the ECL are credited directly to MH 0037-Customs as revenue.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 14.4.3<\/b>: <i>'Section 51A of Customs Act 1962 provides for the creation of an electronic cash ledger'<\/i> for deposits towards duty, interest, penalty and fees \u2014 statement 1 is correct. <b>Para 14.4.6<\/b>: deposits are made <i>'by crediting the amount below the 'MH 8449 \u2013 Other Deposits' under 'Deposits not bearing interest' section of Public Account'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. Revenue heads such as 0037 are credited only when liabilities are discharged, by transfer from the Public Account to the CFI.\"\r\n },\r\n {\r\n  \"id\": 14045,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Under which head are deposits made by taxpayers into the Electronic Cash Ledger of Customs credited?\",\r\n  \"options\": [\r\n   \"0037-Customs\",\r\n   \"8443-Civil Deposits\",\r\n   \"8449-124-Electronic Cash Ledger of Customs\",\r\n   \"8012-Special Deposits and Accounts\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 8449-124-Electronic Cash Ledger of Customs<\/b><br><br><b>Appendix 14.1(i)(a)<\/b>: at the time of deposit, 8658-PSB\/ONB Suspense is debited, and credit is given to <i>'8449 Other Deposits'<\/i>, <i>'00.124 Electronic Cash Ledger of Customs'<\/i>, sub-head '01-Deposits under section 51 A of the Customs Act, 1962'.<br><br>On usage, 8449 is debited and 0037, 0008 or 0009 credited. 8012-Special Deposits and Accounts is used for scrips issued under export incentive schemes (<b>Para 14.5.1.1(b)<\/b>). 0037 is credited only when liabilities are discharged from the ECL.\"\r\n },\r\n {\r\n  \"id\": 14046,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"How often are the balances of deposits in the Electronic Cash Ledger of Customs reconciled by the PAO?\",\r\n  \"options\": [\r\n   \"every month\",\r\n   \"every quarter and at the close of the financial year\",\r\n   \"only at the close of the financial year\",\r\n   \"every half-year\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: every quarter and at the close of the financial year<\/b><br><br><b>Appendix 14.1(ii)(a)<\/b>: <i>'The Broadsheet of deposits in ECL will be maintained by the PAO and balances reconciled every quarter and at the close of the financial year'<\/i>. The broadsheet is also maintained electronically with individual importer-wise break-up, reconciled with the lump-sum closing balance.<br><br>At year-end, balances under each importer account are reviewed to ensure there are no negative balances or large accumulations. Challan-level debit-credit linkage from ICEGATE is key to taxpayer-wise reconciliation.\"\r\n },\r\n {\r\n  \"id\": 14047,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Within what period from the date of payment of duty and interest must an application for refund of customs duty be filed under Section 27 of the Customs Act?\",\r\n  \"options\": [\r\n   \"six months\",\r\n   \"three months\",\r\n   \"one year\",\r\n   \"two years\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: six months<\/b><br><br><b>Para 14.4.7.1<\/b>: refund of duty and interest can be claimed by a person who paid the duty under an assessment order or who has borne the duty. <i>'An application for refund is required to be filed within six months from the date of payment of duty and interest.'<\/i><br><br>After scrutiny, the competent authority passes the refund order and issues a cheque payable at the nominated bank (<b>Para 14.4.7.2<\/b>). For duty drawback on exports under an electronic Shipping Bill, the Shipping Bill itself is the claim (<b>Para 14.4.7.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 14048,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"On receipt of the abstract of drawback\/refund payments from the Customs Officer (Drawback), what entry does the PAO make?\",\r\n  \"options\": [\r\n   \"Dr 0037 Customs; Cr 8670 Cheques and Bills\",\r\n   \"(\u2212) Cr 0037 Customs; Cr 8670 Cheques and Bills\",\r\n   \"(\u2212) Cr 8670; Cr 8658 PSB Suspense\",\r\n   \"(\u2212) Cr 8658; Cr 8675\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: (\u2212) Cr 0037 Customs; Cr 8670 Cheques and Bills<\/b><br><br><b>Para 14.4.7.6(i)<\/b>: on receipt of the abstract of drawback\/refund payments, the PAO records <i>'0037 Customs (-) Cr'<\/i> and 8670 Cheques and Bills Cr. Refunds reduce customs revenue by minus credit.<br><br><b>Item (ii)<\/b>: on the daily payment scroll from the FPB, 8670 is minus credited and 8658 PSB Suspense credited. <b>Item (iii)<\/b>: on RBI's Put Through Statement, the Principal Accounts Office minus credits 8658 and credits 8675. Drawback data sheets go electronically to the bank's central server (<b>Para 14.4.7.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 14049,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Consider the following statements regarding scrips issued under RoDTEP, RoSCTL and similar schemes, from 2021-22:\\n1. Budget provision is made under new minor heads below Major Head 2037-Customs.\\n2. On issue of scrips, the equivalent amount is transferred to minor heads below Major Head 8012-Special Deposits and Accounts.\\n3. On utilisation of scrips for customs duty, MH 2037 is debited again and MH 0037 credited.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 14.5.1.1(a)<\/b>: <i>'A suitable budget provision will be made annually under the new Minor Heads (opened for various schemes) below the Major Head \\\"2037\\\"'<\/i> \u2014 statement 1 is correct. <b>Item (b)<\/b>: on issue, the amount is transferred from 2037 to <i>'Public Account, under relevant minor heads below the Major Head \\\"8012- Special Deposits and Accounts\\\"'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Item (c)<\/b>: on utilisation, <i>'the Public Account will get debited'<\/i> (8012) and 0037 credited; 2037 is not debited again.\"\r\n },\r\n {\r\n  \"id\": 14050,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"A scrip issued in 2023-24 under an export incentive scheme expires unused in 2024-25. To which head is the balance lying under MH 8012 written back?\",\r\n  \"options\": [\r\n   \"minus debit to the original minor head under MH 2037\",\r\n   \"Minor Head 911-Deduct Recoveries of overpayment under MH 2037\",\r\n   \"MH 0037-Customs as revenue\",\r\n   \"8449-Other Deposits\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: Minor Head 911-Deduct Recoveries of overpayment under MH 2037<\/b><br><br><b>Para 14.5.1.1(e)<\/b>: for scrips expiring within the same year of issue, the balance is credited back to the original head under 2037 by (\u2212) credit to 8012 and (\u2212) debit to 2037. But for scrips <i>'issued in previous year(s), but going to expire in current financial year'<\/i>, the balance under 8012 <i>'shall be written back to the distinct \\\"Minor head 911 Deduct- Recoveries of overpayment\\\" under the MH \u2013 2037 Customs\\\"'<\/i>.<br><br>This follows General Direction 3.10 of LMMHA, keeping previous-year gross expenditure unaffected, as in <b>Para 5.2.1<\/b>.\"\r\n },\r\n {\r\n  \"id\": 14051,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Consider the following statements regarding Special Economic Zones:\\n1. An SEZ is deemed to be foreign territory for the purposes of trade operations, duties and tariffs.\\n2. Goods removed from an SEZ to the Domestic Tariff Area are treated as imports, chargeable to customs duties including IGST.\\n3. Supplies to SEZs are chargeable to IGST at the normal rate.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 14.6.1<\/b>: an SEZ <i>'is deemed to be foreign territory for the purposes of trade operations, duties and tariffs'<\/i> \u2014 statement 1 is correct. <b>Para 14.6.3<\/b>: goods removed from an SEZ to the DTA are <i>'treated as an import and shall be chargeable to duties of customs'<\/i>, including basic customs duty and IGST \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 14.6.2<\/b>: <i>'Supplies to SEZ are zero rated under IGST Act, 2017.'<\/i> SEZ units also get duty-free imports and single window clearance.\"\r\n },\r\n {\r\n  \"id\": 14052,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"Through which gateway are customs and IGST collections on DTA sales by SEZ units made electronically?\",\r\n  \"options\": [\r\n   \"NSDL-EASIEST\",\r\n   \"the GSTN common portal\",\r\n   \"ICEGATE payment gateway, via challans generated on the SEZ-online portal\",\r\n   \"Bharatkosh\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: ICEGATE payment gateway, via challans generated on the SEZ-online portal<\/b><br><br><b>Para 14.6.5<\/b>: <i>'The electronic mode of collection is through the ICEGATE payment gateway. The challans are generated on the SEZ-online portal'<\/i> and sent to the ICEGATE (CEP) portal, where the taxpayer pays in the same way as for Central Excise and Service Tax.<br><br>Physical collections are made through banks authorised for customs collections in the area, with receipt scrolls sent alongside other customs collections (<b>Para 14.6.4<\/b>). NSDL-EASIEST was the earlier Central Excise\/Service Tax platform, and GSTN handles GST payments.\"\r\n },\r\n {\r\n  \"id\": 14053,\r\n  \"chapter\": \"Ch 14: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBIC\",\r\n  \"question\": \"At the time of processing a refund out of deposits held in the Electronic Cash Ledger of Customs, what entry is made?\",\r\n  \"options\": [\r\n   \"Dr 8658 PSB Suspense; Cr 8449\",\r\n   \"Dr 0037 Customs; Cr 8670\",\r\n   \"Dr 8449; Cr 0037 Customs\",\r\n   \"Dr 8449-124-01; Cr 8670 Cheques and Bills\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Dr 8449-124-01; Cr 8670 Cheques and Bills<\/b><br><br><b>Appendix 14.1(iv)<\/b>: at the time of processing refunds out of deposits in the Public Account, <i>'MH 8449 Other Deposits'<\/i>, minor head 124 Electronic Cash Ledger of Customs, sub-head 01, is debited, <i>'To MH 8670 \u2013 Cheques and Bills'<\/i> credited.<br><br>Since the deposit never reached the CFI, the refund is paid from the Public Account, not from 0037. Dr 8449 \/ Cr 0037 is the entry on using ECL deposits to meet a liability (<b>item (iii)<\/b>). Dr 8658 \/ Cr 8449 is the entry on deposit (<b>item (i)(a)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15001,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following statements regarding the evolution of CBDT revenue accounting:\\n1. Collection, reconciliation and accounting of CBDT revenue under the departmentalised system came into effect from 1st April, 1977.\\n2. A revised procedure of collection and accounting of direct taxes was introduced from 1st October, 1988.\\n3. The revised procedure added intermediary stages between the receiving branch and RBI, CAS, Nagpur for better control.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 15.1.1<\/b>: accounting of CBDT revenue transactions <i>'came into effect from 1st April, 1977'<\/i> \u2014 statement 1 is correct. <b>Para 15.1.2<\/b>: owing to operational shortcomings, <i>'a revised procedure of collection and accounting of direct taxes was introduced from 1st October, 1988'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 15.1.3<\/b>: to transmit documents and remit collections expeditiously, <i>'several intermediary stages between the Receiving branch and the RBI, CAS, Nagpur were eliminated'<\/i>. Each authorised bank then had a nodal Focal Point Branch at the ZAO station.\"\r\n },\r\n {\r\n  \"id\": 15002,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Under the revised procedure for direct taxes, an authorised bank need not set up a Focal Point Branch in a zone with fewer than how many authorised branches?\",\r\n  \"options\": [\r\n   \"10\",\r\n   \"3\",\r\n   \"5\",\r\n   \"2\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 5<\/b><br><br><b>Para 15.1.4<\/b>: each authorised bank was required to have a nodal branch at the station of the ZAO, functioning as FPB for its receiving branches there. <i>'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 subagent to SBI for reporting, remittance and reconciliation of direct taxes.'<\/i><br><br>The FPB, besides pooling, also functions as a receiving branch. Receiving branches report and send scrolls\/challans to their FPB, which transmits them to ZAOs.\"\r\n },\r\n {\r\n  \"id\": 15003,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Where fewer than five authorised branches of a bank exist in a zone, how do those branches handle reporting, remittance and reconciliation of direct taxes?\",\r\n  \"options\": [\r\n   \"as sub-agents to SBI\",\r\n   \"through their own Head Office\",\r\n   \"directly with RBI, CAS, Nagpur\",\r\n   \"through the nearest ZAO\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: as sub-agents to SBI<\/b><br><br><b>Para 15.1.4<\/b>: <i>'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 subagent to SBI for reporting, remittance and reconciliation of direct taxes.'<\/i><br><br>Where an FPB exists, it is located at the station of the ZAO and acts as a pooling and receiving branch for all authorised branches of the bank there. Under TIN 2.0 today, each authorised bank instead designates an electronic FPB (e-FPB) as its nodal branch (<b>Para 15.3.5(d)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15004,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following statements regarding the Online Tax Accounting System (OLTAS):\\n1. It was implemented by CBDT with effect from 1.6.2004.\\n2. It captured all information at the first interface with the taxpayer, the receiving branch, through a 'Single Copy Challan'.\\n3. It was hosted by the RBI on behalf of the Income Tax Department.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 15.2.1<\/b>: <i>'OLTAS i.e. Online Tax Accounting System was implemented by CBDT with effect from 1.6.2004.'<\/i> It captured information at the receiving branch and transferred it online to stakeholders of the Tax Information Network. <b>Para 15.2.2<\/b>: its main features are a fully computerised 'Single Copy Challan', networked branches, accuracy and timeliness. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong: <i>'OLTAS was hosted by NSDL e-Gov on behalf of Income Tax Department under TIN.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 15005,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following statements regarding the TIN 2.0-PRAKALP arrangement:\\n1. TIN 2.0 was implemented under the IEC 2.0 project, replacing OLTAS and the Refund Banker Scheme.\\n2. The entire process, including challan, scroll, DMS and put through, is digital and paperless.\\n3. PRAKALP, the direct tax accounting system, is hosted on the PFMS platform.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 15.3.1<\/b>: TIN 2.0 <i>'is implemented by CBDT under IEC 2.0 project'<\/i> (Integrated e-filing & CPC 2.0), replacing the erstwhile OLTAS and Refund Banker Scheme.<br><br><b>Para 15.3.2<\/b>: <i>'the entire process is digital and paperless, including the challan, scroll, Date wise monthly statement (DMS) put through, etc.'<\/i> PRAKALP (Pratyaksh Kar Lekhankan Pranali), developed by the Pr.CCA, manages direct tax reporting and accounting and is hosted on PFMS. It was piloted from 01.07.2022 and fully replaced OLTAS on 01.04.2023.\"\r\n },\r\n {\r\n  \"id\": 15006,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Under the TIN 2.0 arrangement, which system manages direct tax reporting and accounting, as distinct from tax payment and taxpayer database management?\",\r\n  \"options\": [\r\n   \"OLTAS\",\r\n   \"CFMS-RAMS\",\r\n   \"PRAKALP, hosted on PFMS\",\r\n   \"e-Lekha\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: PRAKALP, hosted on PFMS<\/b><br><br><b>Para 15.3.2<\/b>: <i>'While 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.'<\/i> PRAKALP (Pratyaksh Kar Lekhankan Pranali) was developed by the Office of the Pr.CCA.<br><br>CFMS-RAMS was implemented in 2011 alongside OLTAS for accounting and reconciliation (<b>Para 15.2.3<\/b>), and both have been replaced. e-Lekha receives detailed data at the end of the hybrid process (<b>Para 15.15.5<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15007,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following statements regarding the Challan Reference Number (CRN) under TIN 2.0:\\n1. It is a 14-digit number auto-generated when a taxpayer fills a challan on the TIN 2.0 portal.\\n2. It represents only an intent to pay tax.\\n3. It remains valid for 30 days, after which it is purged.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 15.3.5(a)<\/b>: <i>'The CRN is generated after a tax payer fills up a Challan on the TIN 2.0 portal which is a 14-digit number auto generated. CRN is just the intent to pay tax and remains valid for 15 days.'<\/i> Statements 1 and 2 are correct.<br><br>Statement 3 is wrong: validity is 15 days, and the CRN is purged if payment is not received by the due date. Once a cheque or DD is deposited, however, the CRN remains valid for 90 days from the date of deposit (<b>Para 15.7.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15008,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"For how many days does a Challan Reference Number (CRN) generated on the TIN 2.0 portal remain valid?\",\r\n  \"options\": [\r\n   \"15 days\",\r\n   \"7 days\",\r\n   \"30 days\",\r\n   \"90 days\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 15 days<\/b><br><br><b>Para 15.3.5(a)<\/b>: <i>'CRN is just the intent to pay tax and remains valid for 15 days. It is purged by the TIN 2.0 system if the payment is not received by the due date.'<\/i><br><br>90 days is the validity after a cheque or DD has been deposited in the bank (<b>Para 15.7.3<\/b>). The GST challan (CPIN) is also valid for 15 days (<b>Para 14.2.6<\/b>). A NEFT\/RTGS mandate form has the same validity as the CRN printed on it (<b>Para 15.8.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15009,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Of how many characters does the Challan Identification Number (CIN) under TIN 2.0 consist?\",\r\n  \"options\": [\r\n   \"18: 14-digit CRN plus a 4-digit BSR code\",\r\n   \"14: the CRN alone\",\r\n   \"18: 14-digit CRN plus first 4 characters of the IFSC\",\r\n   \"20: CRN plus a 6-character IFSC\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 18: 14-digit CRN plus first 4 characters of the IFSC<\/b><br><br><b>Para 15.3.5(b)<\/b>: the CIN is generated by the authorised bank or RBI after payment is received. <i>'It is an 18-character field (CRN + First 4 characters of bank's IFSC).'<\/i> <b>Para 15.5.1<\/b> repeats that it contains the 14-digit CRN appended with the unique 4-character IFSC code.<br><br>The CIN is the indicator of a successful transaction and the key field for accounting and reconciliation by TIN 2.0, PRAKALP and RBI (<b>Para 15.5.2<\/b>). In GST, the CIN is the CPIN prefixed by a four-digit bank code (<b>Para 14.2.7<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15010,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following statements regarding authorised banks under TIN 2.0:\\n1. Banks are authorised by the Office of the Pr.CCA, CBDT to collect direct taxes.\\n2. Branch-specific authorisation is still required for each branch collecting direct taxes.\\n3. Each authorised bank designates an electronic Focal Point Branch as its nodal branch.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 15.3.5(c)<\/b>: an authorised bank is <i>'a bank authorized by the Office of the Principal Chief Controller of Accounts, CBDT, to collect Direct Taxes'<\/i> \u2014 statement 1 is correct. <b>Item (d)<\/b>: each authorised bank designates an e-FPB as the nodal branch, which remits money to RBI and reports to TIN 2.0, PRAKALP and RBI \u2014 statement 3 is correct.<br><br>Statement 2 is wrong: <i>'Branch specific authorization of banks for collection of Direct Taxes is no longer required. All branches of an Authorized Bank can collect direct taxes.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 15011,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Under TIN 2.0, on which day must taxes collected by authorised banks be remitted to RBI for credit to the Government account?\",\r\n  \"options\": [\r\n   \"T+3 working days\",\r\n   \"the same day T\",\r\n   \"T+2 working days\",\r\n   \"T+1 working day, T being the date of CIN generation\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: T+1 working day, T being the date of CIN generation<\/b><br><br><b>Para 15.3.5(e)<\/b>: <i>'All taxes collected by authorized banks through any mode of payment have to be remitted to the RBI for credit to the Government account on the next day of collection on 'T+1 working days' basis ('T' being the date on which CIN is generated).'<\/i> For cheques\/DDs, the date of realisation is when funds are available to the bank.<br><br>Delay attracts penal interest levied by the Office of the Pr.CCA, CBDT, at rates decided by RBI in consultation with the CGA. Delays are counted beyond T+1 working day (<b>Para 15.17.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15012,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Who decides the rate of penal interest on delayed remittance of direct taxes by authorised banks?\",\r\n  \"options\": [\r\n   \"the Pr.CCA, CBDT alone\",\r\n   \"RBI, in consultation with the CGA\",\r\n   \"the Department of Revenue\",\r\n   \"the CBDT, in consultation with RBI\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: RBI, in consultation with the CGA<\/b><br><br><b>Para 15.3.5(e)<\/b>: penal interest for delay is levied on banks by the Office of the Pr.CCA, CBDT. <i>'The rate of penal interest on delayed remittance is decided by RBI in consultation with CGA from time to time.'<\/i> A uniform holiday calendar issued by the CGA in consultation with RBI may be followed.<br><br><b>Para 15.17.1<\/b>: ZAOs quantify and collect interest from defaulting banks as per RBI guidelines and CGA SOPs. The Pr.CCA levies the interest, but does not set the rate. The Pr.CCA submits a consolidated quarterly report of delayed remittances to the CGA.\"\r\n },\r\n {\r\n  \"id\": 15013,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following statements regarding charges on direct tax payments:\\n1. Banks may not impose any additional charge on the taxpayer unless mandated by RBI\/Government.\\n2. MDR charges on applicable debit\/credit cards, if levied, are borne by the Government.\\n3. No charge is levied by banks on use of RuPay Debit Card, UPI\/BHIM or UPI QR code.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 3 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 15.3.5(f)<\/b>: <i>'The banks will not impose any additional charge on the tax payer under any mode of payment'<\/i> unless mandated by RBI\/Government \u2014 statement 1 is correct. <i>'There would be no charge levied by banks on use of RuPAY Debit Card, UPI\/BHIM and UPI QR code and BHIM QR code'<\/i>, prescribed under Section 269SU of the Income Tax Act \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. MDR charges, if charged, <i>'will be payable by the tax payer'<\/i> where permissible; <i>'The Government will not bear such charges.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 15014,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Arrange the following T+1 steps under TIN 2.0 in the correct sequence:\\n1. Banks prepare and send the Luggage File to RBI and e-scroll to PRAKALP\\n2. RBI prepares Credit Notifications and communicates them to PRAKALP\\n3. TIN 2.0 communicates reconciliation results to banks\\n4. Banks send the Draft Luggage File for day T to TIN 2.0\",\r\n  \"options\": [\r\n   \"4-3-2-1\",\r\n   \"3-4-1-2\",\r\n   \"4-1-3-2\",\r\n   \"4-3-1-2\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 4-3-1-2<\/b><br><br><b>Para 15.3.5(g)<\/b>, Table-1, Day T+1: step 4 is <i>'Communication of Draft Luggage File for day T from Banks to TIN 2.0'<\/i>; step 5, TIN 2.0 communicates reconciliation results to banks; step 6, banks prepare the Luggage File and e-scroll after considering those results and send them to RBI and PRAKALP respectively.<br><br>Step 7: RBI prepares Credit Notifications based on banks' Luggage Files for day T, plus its own OTC and NEFT\/RTGS transactions of T+1, for PRAKALP. PRAKALP then forwards them to TIN 2.0.\"\r\n },\r\n {\r\n  \"id\": 15015,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following monthly statements submitted to PRAKALP under TIN 2.0:\\n1. A Date-wise Monthly Statement (DMS) by banks for the preceding month\\n2. A Put-through Statement by RBI for the preceding month\\n3. A DMS by RBI for its own OTC and NEFT\/RTGS transactions\\nWhich of the above are submitted?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are submitted. <b>Para 15.3.5(g)<\/b>, Table-1, Monthly Statements: <i>'Banks to submit a Date-wise Monthly Statement (DMS) every month for preceding month to PRAKALP'<\/i>, and <i>'RBI to submit a Put-through Statement every month for preceding month to PRAKALP'<\/i>.<br><br>RBI also submits <i>'a Date-wise Monthly Statement (DMS) for its own Over The Counter (OTC) transactions and NEFT\/RTGS based transactions and also Major head wise and Bank wise Put-through Statement'<\/i>. RBI acts as an authorised bank for NEFT\/RTGS and its own OTC collections.\"\r\n },\r\n {\r\n  \"id\": 15016,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following statements regarding banks collecting direct taxes under TIN 2.0:\\n1. All Public\/Private Sector Banks authorised under OLTAS have been migrated to TIN 2.0-PRAKALP.\\n2. Since 2021, new scheduled Private Sector Banks are authorised after approval of DGBA, RBI obtained through the O\/o CGA.\\n3. Refund work of direct taxes is being done through all authorised banks.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 15.4.1<\/b>: <i>'All Public\/Private Sector Banks authorized under OLTAS regime have been migrated to'<\/i> the TIN 2.0-PRAKALP platform. Since the lifting of the embargo on Government business to private banks in 2021, the O\/o Pr.CCA, CBDT, <i>'after obtaining necessary approval from DGBA, RBI through O\/o CGA'<\/i>, authorises new scheduled private banks. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong: <i>'The Refund work of Direct Taxes initially is being done through State Bank of India.'<\/i> Other banks may be entrusted later.\"\r\n },\r\n {\r\n  \"id\": 15017,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Direct taxes may be paid under TIN 2.0 through all of the following modes EXCEPT:\",\r\n  \"options\": [\r\n   \"internet banking of authorised banks\",\r\n   \"Over the Counter at all branches of authorised banks\",\r\n   \"Over the Counter at any branch of any bank\",\r\n   \"NEFT\/RTGS through any bank\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Over the Counter at any branch of any bank<\/b><br><br><b>Para 15.4.2<\/b> lists the modes: <i>'Payment through Internet Banking of Authorized Banks'<\/i>; <i>'Over the Counter Payment through all branches of Authorised Banks'<\/i>; <i>'Payment through NEFT\/RTGS through any bank'<\/i>; payment through any bank using the Payment Gateways of authorised banks; and any other mode prescribed.<br><br>OTC payment is available only at branches of authorised banks, not at any bank. NEFT\/RTGS and payment gateways allow payment 'through any bank', because RBI or the authorised bank's gateway receives the money.\"\r\n },\r\n {\r\n  \"id\": 15018,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"After every successful e-payment, the electronic data string sent by the authorised bank to TIN 2.0 and PRAKALP contains all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"the Challan Identification Number\",\r\n   \"PAN\/TAN\",\r\n   \"the name of the Assessing Officer\",\r\n   \"Assessment Year\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the name of the Assessing Officer<\/b><br><br><b>Para 15.5.3<\/b>: the reverse flow of information contains <i>'Challan Identification Number (CIN)'<\/i>, <i>'PAN \/ TAN'<\/i>, <i>'Assessment Year'<\/i>, Major and Minor Head, challan amount with break-up, date and time of payment, mode of payment, transaction hash, and authentication details of the authorised bank.<br><br>The Assessing Officer's name is not part of the payment string. The Assessing Officer is involved in determining refunds on processing returns (<b>Para 15.13.1<\/b>), not in reporting tax payments.\"\r\n },\r\n {\r\n  \"id\": 15019,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Where a taxpayer pre-authorises debit of her bank account for direct tax payment at a later date, when is the CIN generated?\",\r\n  \"options\": [\r\n   \"only after debit of the taxpayer's account on each occasion\",\r\n   \"at the time of pre-authorisation\",\r\n   \"on generation of the CRN\",\r\n   \"at the end of the financial year\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: only after debit of the taxpayer's account on each occasion<\/b><br><br><b>Para 15.6.2<\/b>: the taxpayer may pre-authorise debit of her account by giving a payment instruction. The challan is finalised with payment authorisation completed, but remittance happens on the dates she provides. <i>'Only after debit of taxpayer's account on each occasion, the CIN is generated and reported by banks to TIN 2.0 and PRAKALP on a real time basis'<\/i>, and to RBI through the luggage file.<br><br>The CRN is only an intent to pay (<b>Para 15.3.5(a)<\/b>). The CIN, as the indicator of actual payment, can arise only on actual debit.\"\r\n },\r\n {\r\n  \"id\": 15020,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following statements regarding Over the Counter (OTC) payment of direct taxes:\\n1. The OTC options include cheque, DD, cash and Internal Transfer, the last being used exclusively by RBI.\\n2. Once a cheque or DD is deposited, the CRN remains valid for 90 days from the date of deposit.\\n3. For a cheque drawn on another bank, the CIN is generated at the time the cheque is tendered.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 15.7.1<\/b>: OTC mode <i>'has the options of payment by cheque, DD, cash or Internal Transfer (to be used exclusively by the RBI for internal transfer of funds)'<\/i> \u2014 statement 1 is correct. <b>Para 15.7.3<\/b>: once an instrument is deposited, <i>'the CRN shall remain valid for 90 days from the date of deposit of instrument in the bank'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 15.7.6(a)<\/b>: for another bank's instrument, <i>'the CIN is generated later only after the instrument is realized'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 15021,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Once a cheque or DD towards direct tax is deposited in the bank, for how long does the CRN remain valid?\",\r\n  \"options\": [\r\n   \"90 days from the date of deposit\",\r\n   \"15 days from generation of the CRN\",\r\n   \"30 days from the date of deposit\",\r\n   \"until the end of the financial year\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 90 days from the date of deposit<\/b><br><br><b>Para 15.7.3<\/b>: the CRN is valid for a pre-defined period within which the instrument or cash must be tendered. <i>'Once a payment instrument (cheque or DD) is deposited in the bank, the CRN shall remain valid for 90 days from the date of deposit of instrument in the bank.'<\/i> <b>Para 15.7.6(d)<\/b> repeats this.<br><br>15 days is the normal CRN validity from generation (<b>Para 15.3.5(a)<\/b>). The extended validity allows time for clearing, since the CIN is generated only after realisation of another bank's instrument.\"\r\n },\r\n {\r\n  \"id\": 15022,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"What does the bank cashier do when a direct tax challan is tendered with a cheque drawn on another bank?\",\r\n  \"options\": [\r\n   \"refuses the cheque and asks for cash\",\r\n   \"generates the CIN immediately and records it on the counterfoil\",\r\n   \"acknowledges on the counterfoil, stamped 'subject to realization'\",\r\n   \"asks the taxpayer to return after realisation to collect the CIN\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: acknowledges on the counterfoil, stamped 'subject to realization'<\/b><br><br><b>Para 15.7.6(a)<\/b>: payment is not realised immediately, so the CIN is generated only after realisation, and <i>'the cashier should give an acknowledgment on the taxpayer's counterfoil and a stamp to the effect that \\\"the acknowledgment by the bank is subject to realization of the cheque\/DD\\\"'<\/i>.<br><br><i>'The taxpayer need not visit the bank again to get the CIN on the realization of the cheque\/DD, as the same is available from her log-in account on TIN 2.0 portal.'<\/i> For cash or same-bank instruments, the CIN is generated immediately and recorded on the counterfoil (<b>Para 15.7.5<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15023,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"In the case of OTC payment of direct tax by cash, instrument of the same bank, or RBI's Internal Transfer of funds, how do the date of deposit and date of realisation relate?\",\r\n  \"options\": [\r\n   \"realisation is when RBI credits the Government account\",\r\n   \"realisation is on T+1\",\r\n   \"realisation is on the next clearing cycle\",\r\n   \"they are the same\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: they are the same<\/b><br><br><b>Para 15.7.6(e)<\/b>: <i>'In case of cash, instrument of the same bank or Internal Transfer of Funds by RBI, date of deposit of instrument and date of realization of instrument shall be the same.'<\/i> <b>Para 15.7.5<\/b>: in such cases, the CIN is generated just after realisation and intimated to TIN 2.0 and PRAKALP in real time, and to RBI on T+1 through the luggage file.<br><br>Another bank's instrument is sent for clearing in the very next clearing cycle, and the transaction is complete only on actual receipt (<b>Para 15.7.6(c)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15024,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following statements regarding direct tax payment through NEFT\/RTGS:\\n1. It can be done through any bank participating in RBI's NEFT\/RTGS clearing system.\\n2. RBI performs the role of both an authorised bank and an e-FPB in this mode.\\n3. The CRN is incorporated in the 'Beneficiary Account Number' field of the NEFT\/RTGS mandate form.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 15.8.1<\/b>: payment through NEFT\/RTGS <i>'can be done through any bank participating in the NEFT\/RTGS clearing system of the RBI'<\/i>, and <i>'RBI would, thus, perform the role of an authorized bank and that of an e-FPB in this mode of payment'<\/i>.<br><br><b>Para 15.8.2<\/b>: <i>'The CRN generated at the portal shall be incorporated in NEFT\/RTGS mandate form in \\\"Beneficiary Account Number\\\" field.'<\/i> The payment is deemed received only when credited to the designated account in RBI. RBI validates the transaction against the CRN and generates the CIN in real time (<b>Para 15.8.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15025,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"What is the only mode of refund available to a taxpayer who has paid direct tax through a card on a payment gateway?\",\r\n  \"options\": [\r\n   \"a chargeback through the card issuer\",\r\n   \"filing the Income Tax Return\",\r\n   \"a request to the authorised bank's payment gateway\",\r\n   \"a claim to the ZAO\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: filing the Income Tax Return<\/b><br><br><b>Para 15.9.2<\/b>: <i>'As a policy, the Government shall not entertain chargeback on tax payments through cards. Tax once paid cannot be withdrawn through the banking channels. The only mode of refund available to the tax payer is through the process of filing Income Tax Return.'<\/i><br><br>Payment gateways of authorised banks allow payments through debit cards, credit cards, UPI and BHIM from any bank (<b>Para 15.9.1<\/b>). Refunds are determined by the Assessing Officer on processing returns and paid through the Refund Banker (<b>Para 15.13<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15026,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following statements regarding direct tax payment through payment gateways:\\n1. Payment through this mode can be made through any bank.\\n2. Only the payment gateways of authorised banks are allowed to provide the facility.\\n3. The Office of the Pr.CCA, CBDT deals directly with the service providers of payment gateways.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 15.9.3<\/b>: <i>'The payment through this mode can be made through any bank. However, only the PGs of the authorized banks are allowed to provide the facility of payment through this mode.'<\/i> Statements 1 and 2 are correct.<br><br>Statement 3 is wrong: <i>'The Office of the Principal Chief Controller of Accounts, CBDT and the RBI do not deal directly with the service providers of PGs.'<\/i> The authorised bank remains accountable. Card payments cannot be charged back; refunds come only through the ITR (<b>Para 15.9.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15027,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"For the purpose of accounting, reconciliation and reporting in PRAKALP, by what arrangement is each authorised bank, including RBI as agency bank, linked to the accounting set-up?\",\r\n  \"options\": [\r\n   \"reporting to all ZAOs in its region\",\r\n   \"mapping with a particular ZAO\",\r\n   \"reporting only to the Pr.CCA's headquarters\",\r\n   \"mapping with the nearest Principal Accounts Office\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: mapping with a particular ZAO<\/b><br><br><b>Para 15.11.1<\/b>: <i>'Each authorized bank including RBI (as agency bank) is mapped with a particular ZAO in the PRAKALP system for the purpose of accounting, reconciliation and reporting.'<\/i><br><br><b>Para 15.11.2<\/b>: RBI sends Put Through statements for transactions reported by authorised banks, bank-wise and Major Head-wise. The Pr.CCA's office sends a copy\/extract of the put-through statement to the concerned mapped ZAO monthly for reconciliation with DMS figures (<b>Para 15.18.4<\/b>). e-FPBs also provide physical DMS to the concerned ZAO (<b>Para 15.12.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15028,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following statements regarding e-FPBs' reporting under TIN 2.0:\\n1. The e-FPB sends a Draft Luggage File for day T, including nil payment days, to TIN 2.0 in the morning of T+1.\\n2. The daily Luggage File for fund settlement reaches RBI before 6:00 PM of T+1.\\n3. The Unique Serial Number of the Luggage File restarts every month.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 15.12.4(A)(a)<\/b>: e-FPBs prepare a Draft Luggage File for day T <i>'(including nil payment days)'<\/i> and transmit it to TIN 2.0 <i>'in the morning of next day (i.e. T+1)'<\/i> \u2014 statement 1 is correct. <b>Item (B)<\/b>: <i>'Before 06:00 PM of the (T+1) day'<\/i>, each e-FPB sends the daily Luggage File to RBI \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. Each Luggage File has <i>'a running serial number extending through a financial year'<\/i>, which helps identify missing files.\"\r\n },\r\n {\r\n  \"id\": 15029,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"To whom does the e-FPB provide a physical Date-wise Monthly Statement, to enable reconciliation with the data it has reported on PRAKALP?\",\r\n  \"options\": [\r\n   \"the TIN 2.0 portal\",\r\n   \"the RBI, CAS, Nagpur\",\r\n   \"the concerned ZAO\",\r\n   \"the CGA\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the concerned ZAO<\/b><br><br><b>Para 15.12.3<\/b>: <i>'It is also the responsibility of the e-FPB to provide physical DMS to the concerned ZAO to enable reconciliation with the data provided by e-FPB on PRAKALP.'<\/i> The e-FPB acts promptly on discrepancies reported by the ZAO and confirms that corrective action has been taken.<br><br>e-FPBs also provide DMS to the Office of the Pr.CCA, CBDT monthly for the preceding month (<b>Para 15.12.4(C)(b)<\/b>). RBI receives the Luggage File, not the DMS, from e-FPBs.\"\r\n },\r\n {\r\n  \"id\": 15030,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"The Office of the Pr.CCA, CBDT receives all of the following in the course of daily\/monthly reconciliation EXCEPT:\",\r\n  \"options\": [\r\n   \"details of CRNs created on TIN 2.0\",\r\n   \"e-Scrolls from e-FPBs on T+1\",\r\n   \"assessment orders of the Assessing Officers\",\r\n   \"digitally signed Credit Notifications from RBI on T+1\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: assessment orders of the Assessing Officers<\/b><br><br><b>Para 15.12.6<\/b>: the Office of the Pr.CCA, CBDT receives <i>'the details of CRNs created on TIN 2.0'<\/i> and CINs; consolidated CRN and CIN files on T+1; <i>'e-Scrolls from e-FPBs of Authorized banks'<\/i> on T+1; digitally signed Credit Notifications and the Account Statement from RBI on T+1; monthly DMS from e-FPBs; and the monthly Put-through Statement from RBI.<br><br>Assessment orders are part of tax administration by the Income Tax Department, not the accounting inflow. The Pr.CCA reconciles all files and forwards total collections to the CGA.\"\r\n },\r\n {\r\n  \"id\": 15031,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"In the Refund Banker Scheme, refunds generated on processing of Income Tax Returns are transmitted to whom for payment to taxpayers?\",\r\n  \"options\": [\r\n   \"the Refund Banker, presently SBI\",\r\n   \"the ZAO concerned\",\r\n   \"the RBI, CAS, Nagpur\",\r\n   \"the Assessing Officer's DDO\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Refund Banker, presently SBI<\/b><br><br><b>Para 15.13.3<\/b>: <i>'In the 'Refund Banker Scheme' the refunds generated on processing of Income Tax Returns by the Assessing Officers\/CPC- Bangalore are transmitted to the Refund Banker (Presently SBI) for further distribution to the taxpayers.'<\/i> The Refund Banker processes and pays electronically, and sends refund intimation to the taxpayer.<br><br><b>Para 15.13.2<\/b>: in exceptional cases, refunds may be made by refund orders, direct credit or cheque by the Departmental Officer. The ZAO accounts for refunds on receipt of the Refund Banker's payment scroll and RBI's Put Through.\"\r\n },\r\n {\r\n  \"id\": 15032,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following statements regarding Phase-1 of the Refund Banker's integration with TIN 2.0:\\n1. Refund records are transmitted to the Refund Banker directly by TIN 2.0.\\n2. The Refund Banker shares refund scrolls with the O\/o Pr.CCA on PRAKALP.\\n3. The accounting process for refunds is changed, with ZAOs no longer doing the accounting.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 15.13.4<\/b>, Phase-1: <i>'refund records are transmitted to Refund Banker directly by TIN 2.0'<\/i> \u2014 statement 1 is correct. <i>'The refund scrolls for accounting purposes are shared by Refund Banker to O\/o Pr. CCA on PRAKALP'<\/i>, earlier sent to CFMS \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'In Phase-1 there is no change in the accounting process which is in place.'<\/i> The ZAO continues to account on receipt of the Refund Banker's payment scroll and RBI's Put Through.\"\r\n },\r\n {\r\n  \"id\": 15033,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Match List-I (Major Head) with List-II (Direct tax):\\nList-I\\nA. 0020\\nB. 0021\\nC. 0034\\nD. 0036\\nList-II\\n1. Commodity Transaction Tax\\n2. Securities Transaction Tax\\n3. Corporation Tax\\n4. Taxes on Income other than Corporation Tax\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-3, B-2, C-4, D-1\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-4, C-2, D-1<\/b><br><br><b>Para 15.14.1<\/b> lists the Major Heads for direct taxes: <i>'0020 Corporation Tax'<\/i> (A-3); 0021 Taxes on Income other than Corporation Tax (B-4); <i>'0034 Securities Transaction Tax'<\/i> (C-2); and <i>'0036 Commodity Transaction Tax'<\/i> (D-1).<br><br>Other heads include 0023 Hotel Receipt Tax, 0024 Interest Tax, 0026 Fringe Benefit Tax, 0028 Other Taxes on Income and Expenditure, 0031 Misc Tax Receipts, 0032 Taxes on Wealth and 0045 Other Taxes and Duties on Commodities & Services. Accounting entries are automated in PRAKALP, ZAO-wise, on receipt of scrolls with CINs.\"\r\n },\r\n {\r\n  \"id\": 15034,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"For direct tax collected through RBI, what automated accounting entry is made in PRAKALP on receipt of the scroll with CINs?\",\r\n  \"options\": [\r\n   \"Dr functional head; Cr 8675.00.101\",\r\n   \"Dr 8658.00.108; Cr functional head\",\r\n   \"Dr 8658.00.138; Cr functional head\",\r\n   \"Dr 8675.00.101; Cr functional head under the Major Head\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Dr 8675.00.101; Cr functional head under the Major Head<\/b><br><br><b>Para 15.14.2<\/b>: accounting entries are automated in PRAKALP, ZAO-wise. For collections from Public Sector Banks, 8658.00.108 is debited; from Private Sector Banks, 8658.00.138 is debited; and <i>'From RBI'<\/i>, 8675.00.101 is debited \u2014 in each case with credit to the functional head under the concerned Major Head.<br><br>RBI collections go directly to 8675 because RBI itself holds the Government account, so no bank suspense is needed. For bank collections, suspense is cleared later against 8675 on RBI's Put Through (<b>Para 15.15.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15035,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following as objectives of reconciliation of direct tax collections by the O\/o Pr.CCA, CBDT:\\n1. Matching the tax paid by the taxpayer\\n2. Matching the tax credit given by TIN 2.0 to the taxpayer\\n3. Matching the amount credited to the direct tax account of Government of India by RBI\\nWhich of the above are objectives?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are objectives. <b>Para 15.15.1<\/b>: <i>'The objective of the reconciliation is to ensure matching of the following'<\/i>: tax paid by the taxpayer; <i>'Tax credit given by TIN 2.0 to taxpayer'<\/i>; and the <i>'Amount credited to direct tax account of Government of India by the RBI'<\/i>.<br><br><b>Para 15.15.2<\/b>: the Pr.CCA has information from three sources \u2014 TIN 2.0, banks and RBI. CIN details from TIN 2.0 correspond to tax credit, while RBI's Credit Notifications reflect actual tax receipts (<b>Para 15.15.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15036,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"In reconciliation of direct tax collections, what forms the basis for accounting, as it reflects the actual credit in the Government Account?\",\r\n  \"options\": [\r\n   \"the CRN generated on TIN 2.0\",\r\n   \"CIN details reported by TIN 2.0\",\r\n   \"Credit Notifications reported by RBI\",\r\n   \"the Draft Luggage File of the bank\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Credit Notifications reported by RBI<\/b><br><br><b>Para 15.15.8<\/b>: <i>'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'<\/i>.<br><br><b>Para 15.15.3<\/b>: CIN details from TIN 2.0 are the reliable source for challan attributes and correspond to tax credit given to taxpayers. The CRN is the key ID before payment, and the CIN, which embeds the CRN, is the key ID after payment. The Draft Luggage File is used for system-level reconciliation with TIN 2.0.\"\r\n },\r\n {\r\n  \"id\": 15037,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"On receipt of the Put Through Statement from RBI for direct tax collected by Public\/Private Sector Banks, what entry is made?\",\r\n  \"options\": [\r\n   \"Dr 8675.00.101; (\u2212) Dr 8658.00.108\/138\",\r\n   \"Dr 8658.00.108\/138; Cr 8675.00.101\",\r\n   \"Dr 8675.00.101; Cr functional head\",\r\n   \"(\u2212) Cr 8658.00.108; Cr 8675\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Dr 8675.00.101; (\u2212) Dr 8658.00.108\/138<\/b><br><br><b>Para 15.15.4<\/b>: the Pr.CCA, CBDT manually feeds ZAO-wise Put Through data in PFMS. For direct tax collected by Public\/Private Sector Banks, the entry on the Put Through Statement is 8675.00.101 Dr and 8658.00.108\/138 (\u2212) Dr, clearing the bank suspense raised on receipt of scrolls.<br><br>Dr 8675 \/ Cr functional head applies to collections received directly by RBI (<b>Para 15.14.2<\/b>). (\u2212) Cr 8658 \/ Cr 8675 is the pattern for refunds put through by RBI (<b>Para 15.18.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15038,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Arrange the following stages of the hybrid mechanism for accounting and reconciliation of direct taxes in the correct sequence:\\n1. Data pushed to PFMS, where the Put Through amount is fed\\n2. Scroll data received in PRAKALP\\n3. Detailed data pushed to e-Lekha\",\r\n  \"options\": [\r\n   \"2-1-3\",\r\n   \"1-2-3\",\r\n   \"2-3-1\",\r\n   \"3-2-1\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 2-1-3<\/b><br><br><b>Para 15.15.5<\/b>: the accounting and reconciliation of direct taxes <i>'is carried out through a hybrid mechanism; 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'<\/i>.<br><br><b>Para 15.15.4<\/b> notes that the Pr.CCA currently feeds ZAO-wise Put Through data in PFMS manually. PRAKALP itself is hosted on PFMS (<b>Para 15.3.2<\/b>), and e-Lekha is the CGA's accounts consolidation system.\"\r\n },\r\n {\r\n  \"id\": 15039,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"By whom may the IT audit of process flows and settlement of funds by e-FPBs be conducted periodically?\",\r\n  \"options\": [\r\n   \"the C&AG\",\r\n   \"a CERT-In empanelled agency selected by the Pr.CCA, CBDT\",\r\n   \"the Internal Audit Wing of CBDT\",\r\n   \"the RBI's Department of Supervision\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: a CERT-In empanelled agency selected by the Pr.CCA, CBDT<\/b><br><br><b>Para 15.15.7<\/b>: <i>'The IT audit of the process flows and settlement of funds by the e-FPBs may be conducted periodically by a CERT-IN empanelled agency selected by the office of Pr. CCA, CBDT so as to ensure safety, integrity and correctness of revenue collections systems and process.'<\/i><br><br>The provision specifically calls for an IT-competent external agency empanelled by CERT-In. The C&AG audits Government accounts generally, but this process-level IT audit of bank systems is arranged by the Pr.CCA. <b>Para 15.15.9<\/b> requires banks to send e-scrolls and luggage files only after reconciliation with TIN 2.0.\"\r\n },\r\n {\r\n  \"id\": 15040,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Under TIN 2.0, which identifier is recommended as the key ID after payment, being the sole indicator of receipt of actual payment?\",\r\n  \"options\": [\r\n   \"PAN\/TAN\",\r\n   \"CRN alone\",\r\n   \"CIN, which has the CRN embedded in it\",\r\n   \"the bank's transaction hash\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: CIN, which has the CRN embedded in it<\/b><br><br><b>Para 15.15.8<\/b>: <i>'The key Id for information exchange with Authorized banks, RBI & O\/o Pr. CCA, CBDT is the unique Id generated by TIN 2.0, i.e., CRN.'<\/i> Once payment is made and the CIN is generated, <i>'CIN which has CRN embedded therein would be used as key Id in subsequent stages'<\/i>, as it is the sole indicator of receipt of actual payment.<br><br>PAN\/TAN and the transaction hash are part of the data string (<b>Para 15.5.3<\/b>) but are not key IDs. RBI's Credit Notifications form the basis for accounting.\"\r\n },\r\n {\r\n  \"id\": 15041,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following statements regarding the ZAO's records of PSB Suspense for direct taxes:\\n1. The ZAO maintains a Broadsheet of Public\/Private Sector Suspense, showing the Monthly Put Through amounts as clearance.\\n2. The ZAO maintains an age-wise analysis of balances outstanding under PSB Suspense in Form CAM-26.\\n3. Items outstanding for more than six months are treated as old outstanding items.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 15.15.11<\/b>: the ZAO maintains the Broadsheet of Public\/Private Sector Suspense, with the amount per the Monthly Put Through Statement shown as clearance \u2014 statement 1 is correct. It also maintains <i>'an age-wise analysis of balance outstanding under 'PSB Suspense' in the form prescribed for Abstract in form CAM 26'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'Transactions which have remained outstanding under the 'PSB' Suspense for more than two months may be considered as old outstanding items.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 15042,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Transactions remaining outstanding under 'PSB Suspense' in a ZAO for more than what period are considered old outstanding items?\",\r\n  \"options\": [\r\n   \"three months\",\r\n   \"one month\",\r\n   \"two months\",\r\n   \"six months\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: two months<\/b><br><br><b>Para 15.15.11<\/b>: the ZAO maintains a Broadsheet of Public\/Private Sector Suspense and an age-wise analysis of outstanding balances in the Abstract in Form CAM-26. <i>'Transactions which have remained outstanding under the 'PSB' Suspense for more than two months may be considered as old outstanding items.'<\/i><br><br>Unreconciled amounts generate automated MoEs, handled by stakeholders within timelines in Appendix 15.3 (<b>Para 15.15.12<\/b>). The ZAO's bank reconciliation report in CAM-88 includes action taken to settle differences.\"\r\n },\r\n {\r\n  \"id\": 15043,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"In which CAM form does the ZAO prepare the bank reconciliation report for receipts and refunds of direct taxes, sent to the Principal Accounts Office?\",\r\n  \"options\": [\r\n   \"CAM-71\",\r\n   \"CAM-26\",\r\n   \"CAM-88\",\r\n   \"CAM-68\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: CAM-88<\/b><br><br><b>Para 15.15.13<\/b>: <i>'A bank reconciliation report in CAM 88 format is to be prepared for receipts and refunds by ZAO and sent to Principal Accounts Office within 3 days of the receipt of copy of RBIs statement No.2.'<\/i> It shows bank figures per RBI, ZAO's figures under PSB\/Private Bank Suspense, and action taken to settle differences.<br><br>CAM-26 is the Abstract for age-wise analysis of PSB Suspense (<b>Para 15.15.11<\/b>). CAM-71 and CAM-68 are expenditure-side reconciliation forms used by PAOs (<b>Chapter 13<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15044,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Within how many days of receipt of a copy of RBI's Statement No. 2 must the ZAO send the bank reconciliation report in CAM-88 to the Principal Accounts Office?\",\r\n  \"options\": [\r\n   \"7 days\",\r\n   \"3 days\",\r\n   \"10 days\",\r\n   \"15 days\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 3 days<\/b><br><br><b>Para 15.15.13<\/b>: the bank reconciliation report in CAM-88, for receipts and refunds, is sent to the Principal Accounts Office <i>'within 3 days of the receipt of copy of RBIs statement No.2'<\/i>. It compares bank figures per RBI with ZAO's account figures under PSB\/Private Bank Suspense, with action taken.<br><br>Statement No. 2 is RBI's tax-wise, SBI-station-wise summary of receipts, refunds and net for the month (<b>Para 15.18.1(b)<\/b>), sent in two copies. PD Account statements reach the ZAO by the 5th of the following month (<b>Para 15.19.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15045,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following statements regarding accounting of surcharge under direct taxes:\\n1. The IT Act and rules do not mandate the assessee to fill up the surcharge amount in the challan.\\n2. Surcharge is accounted on the basis of tax returns of the previous year, with a letter of authority from the Department of Revenue.\\n3. This system has taken effect from F.Y. 2018-19.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 15.16.1<\/b>: <i>'IT Act and relevant rules do not mandate the assessee to fill up surcharge amount in the challan.'<\/i> This created a gap between surcharge received and accounted \u2014 statement 1 is correct. <b>Para 15.16.2<\/b>: surcharge <i>'could be done based on tax returns of the previous year'<\/i>, with the Department of Revenue giving a letter of authority to the Pr.CCA \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'The above said system has taken effect from F.Y. 2022-23'<\/i>, with the Finance Secretary's approval.\"\r\n },\r\n {\r\n  \"id\": 15046,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Based on the Department of Revenue's letter of authority on ITR data, what transfer entry does the ZAO make to account for Income Tax surcharge?\",\r\n  \"options\": [\r\n   \"Dr 8658 PSB Suspense; Cr 0021 Surcharge\",\r\n   \"Dr 0021 Income Tax; Cr 0020 Corporation Tax\",\r\n   \"(\u2212) Cr 0021.00.103.05 Surcharge; Cr 0021.00.102.24 Advance Payment\",\r\n   \"(\u2212) Cr 0021.00.102.24 Advance Payment; Cr 0021.00.103.05 Surcharge\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: (\u2212) Cr 0021.00.102.24 Advance Payment; Cr 0021.00.103.05 Surcharge<\/b><br><br><b>Para 15.16.4<\/b>: after receiving the Letter of Authority and analysing bookings, the ZAO makes a Transfer Entry. For Income Tax, <i>'0021.00.102.24.00.00 \u2013 Advance Payment on Income Tax (-) Cr.'<\/i> and 0021.00.103.05.00.00 \u2013 Advance Tax on Income Tax Surcharge Cr.<br><br>For Corporation Tax, 0020.00.101.18 is minus credited and 0020.00.103.01 credited. Since challans do not show surcharge separately, it is booked with advance tax and later shifted to the surcharge head. The reverse entry would undo this transfer.\"\r\n },\r\n {\r\n  \"id\": 15047,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Match List-I (RBI Put Through statement for CBDT) with List-II (Content):\\nList-I\\nA. Statement No. PR 1\\nB. Statement No. 2\\nC. Statement No. 3\\nD. Statement No. 5\\nList-II\\n1. Head of Account-wise summary for CBDT as a whole\\n2. Tax-wise, SBI-station-wise summary of transactions\\n3. Bank-wise Tax-wise monthly figures reported under TIN 2.0\\n4. Bank-wise, Head of Account-wise summary of transactions\",\r\n  \"options\": [\r\n   \"A-3, B-2, C-1, D-4\",\r\n   \"A-2, B-3, C-4, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-3, B-2, C-4, D-1\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-2, C-4, D-1<\/b><br><br><b>Para 15.18.1<\/b>: RBI, CAS sends five computerised put through statements monthly. <i>'Statement No. PR 1: Bank-wise Tax-wise Monthly figures as reported by Agency Banks'<\/i> under TIN 2.0 (A-3); <i>'Statement No. 2: Tax-wise, SBI-station-wise summary of transactions'<\/i> (B-2); Statement No. 3: bank-wise, head of account-wise summary (C-4).<br><br>Statement No. 4 is bank-wise, head-wise with a grand total for CBDT, and Statement No. 5 is the head of account-wise summary for CBDT as a whole (D-1). The grand totals of Statements 2, 3, 4 and 5 must tally (<b>Para 15.18.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15048,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"On receipt of the 'Put Through' from RBI, how are direct tax receipts and refunds adjusted by the Principal Accounts Office?\",\r\n  \"options\": [\r\n   \"receipts as (\u2212) Dr and refunds as (\u2212) Cr to PSB Suspense, contra 8675\",\r\n   \"receipts as Cr and refunds as Dr to PSB Suspense, contra 8675\",\r\n   \"both as (\u2212) Dr to PSB Suspense\",\r\n   \"receipts to 8675, refunds to the functional head\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: receipts as (\u2212) Dr and refunds as (\u2212) Cr to PSB Suspense, contra 8675<\/b><br><br><b>Para 15.18.3<\/b>: <i>'On receipt of 'Put Through' from RBI, the total receipt is adjusted as minus debit to the'<\/i> head PSB Suspense and total refunds as minus credit to PSB Suspense, by debit\/credit to 8675 Deposits with Reserve Bank-Central Civil-Reserve Bank (PSB). This adjustment is carried out by the Principal Accounts Office.<br><br><b>Para 15.18.4<\/b>: a copy\/extract of the put through statement is sent monthly to the concerned mapped ZAO for reconciliation with DMS figures.\"\r\n },\r\n {\r\n  \"id\": 15049,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following statements regarding Personal Deposit (PD) Accounts under the Income Tax Rules:\\n1. They are maintained for depositing money seized from persons suspected of tax evasion.\\n2. The tax amount in the PD Account is transferred to RBI, CAS, Nagpur daily, so the balance is only notional.\\n3. Delay in transferring amounts to the Government account attracts penal interest at the same rate as for delayed remittance of direct taxes.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 15.19.1<\/b>: PD Accounts are maintained <i>'for depositing money seized from persons suspected of Tax Evasion'<\/i>. <i>'The Tax amount in the P.D. Account is transferred to the RBI, CAS, Nagpur on a daily basis for credit to the Government Account and the balance in these accounts is only a notional balance.'<\/i><br><br><b>Para 15.19.2<\/b>: delay in transfer <i>'attracts penal interest at the same rate as in case of delayed remittance of direct tax collections'<\/i>. Repayments are made by cheques supplied by the ZAO (<b>Para 15.19.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 15050,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"By what date of the following month must the bank maintaining a Personal Deposit Account for direct taxes send its monthly statement to the ZAO?\",\r\n  \"options\": [\r\n   \"10th\",\r\n   \"1st\",\r\n   \"5th\",\r\n   \"15th\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 5th<\/b><br><br><b>Para 15.19.4<\/b>: at the end of every month, the bank prepares a monthly statement showing opening balance, receipts, payments and closing balance. <i>'Three copies of the statements are sent to the ZAO and one copy is sent to the Account holder by the 5th of the following month.'<\/i> No copy goes to the Designated Officers.<br><br>The ZAO verifies it with the receipt and payment scrolls and returns one copy to the bank with a verification certificate (<b>Para 15.19.5<\/b>). Receipts and payments are booked under 8443-Civil Deposits-Personal Deposits.\"\r\n },\r\n {\r\n  \"id\": 15051,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Under which head does the ZAO book the receipts and payments of a Personal Deposit Account for seized money, as per scrolls?\",\r\n  \"options\": [\r\n   \"8658-PAO Suspense\",\r\n   \"8449-Other Deposits\",\r\n   \"8443-Civil Deposits-Personal Deposits\",\r\n   \"0021-Taxes on Income\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 8443-Civil Deposits-Personal Deposits<\/b><br><br><b>Para 15.19.6<\/b>: <i>'The receipts and payments as per scrolls are booked by the ZAO under the head '8443- Civil Deposits-Personal Deposits'<\/i>, by contra debit\/credit to 8658-108-PSB Suspense or 138-Other Nominated Bank Suspense.<br><br>For transactions at RBI offices, the contra is under 8675 (<b>Para 15.19.7<\/b>). 8449-Other Deposits is used for the Electronic Cash Ledger of Customs (<b>Para 14.4.6<\/b>). Seized money is a deposit pending determination, not tax revenue under 0021.\"\r\n },\r\n {\r\n  \"id\": 15052,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Consider the following statements regarding accounting of March transactions of direct taxes:\\n1. RBI Central Office, Mumbai issues special instructions to collecting banks in February each year.\\n2. e-FPBs prepare separate scrolls for March residual collections and for April transactions during the first 10 days of April.\\n3. The Date-wise Monthly Statement for March residual transactions is merged with that for April.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 15.20.1<\/b>: <i>'Reserve Bank Central Office, Mumbai will issue in the month of February each year special instructions'<\/i> on March transactions \u2014 statement 1 is correct. <b>Para 15.20.3<\/b>: e-FPBs prepare two sets of scrolls, March residual and April transactions for the first 10 days of April, marked 'March Residual' \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 15.20.5<\/b>: <i>'The date-wise monthly statements should also be prepared in two sets'<\/i>. The reporting timeline, currently 10th April, is set by the CGA with RBI.\"\r\n },\r\n {\r\n  \"id\": 15053,\r\n  \"chapter\": \"Ch 15: REVENUE ACCOUNTING - BANKING ARRANGEMENTS AND RECONCILIATION - REVENUE ACCOUNTS OF CBDT\",\r\n  \"question\": \"Within what period must the MoE be sorted where a CIN reported to TIN 2.0 is not included in the bank's e-scroll and luggage file?\",\r\n  \"options\": [\r\n   \"MoE day + 7 working days\",\r\n   \"MoE day + 1 working day\",\r\n   \"on the query day itself\",\r\n   \"MoE day + 2 working days\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: MoE day + 2 working days<\/b><br><br><b>Appendix 15.3<\/b>, item 1A: for a CIN reported to TIN 2.0 but not included in the bank's e-scroll and luggage file, the MoE is generated by the O\/o Pr.CCA, CBDT and taken up with the bank, to be sorted within MoE day + 2 working days.<br><br>MoE + 1 working day applies where a transaction is reported by the e-FPB to TIN 2.0 and the Pr.CCA but not to RBI, taken up with RBI (item 2F). Taxpayer queries on OTC or NEFT\/RTGS payments are resolved on the query day itself. Where the CIN is in the bank's e-scroll but not reported to TIN 2.0, no MoE is needed.\"\r\n },\r\n {\r\n  \"id\": 16001,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"Consider the following statements regarding the role of the Head of Accounting Organisation in non-tax revenue (NTR):\\n1. The HoAO assists the Financial Adviser in estimation, collection, reconciliation and accounting of NTR.\\n2. The HoAO holds consultations with administrative divisions to estimate and review NTR receipts.\\n3. Review of user charges such as rent, licence fees and royalties is done only once, at the time they are fixed.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 16.1.1<\/b>: the HoAO <i>'shall be responsible for assisting Financial Advisors (FAs) in relation to estimation, collection, reconciliation, and accounting of non-tax revenues(NTR)'<\/i> \u2014 statement 1 is correct. For this, the HoAO <i>'shall hold consultations with the administrative divisions to estimate and review various NTR receipts'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: review of user charges of rent, licence fees, royalties, profit share and dividends <i>'may be done periodically in terms of Ministry of Finance instructions'<\/i>. The authority is the Revised Charter for FAs of June 2023.\"\r\n },\r\n {\r\n  \"id\": 16002,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"What is the stated objective of requiring Ministries\/Departments to collect all non-tax revenue through e-Receipts on Bharatkosh?\",\r\n  \"options\": [\r\n   \"same-day settlement of receipts with RBI\",\r\n   \"accounting of receipts without bank scrolls\",\r\n   \"routing all receipts through the PAO's RBI receipt account\",\r\n   \"customer convenience and immediate credit to Government account\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: customer convenience and immediate credit to Government account<\/b><br><br><b>Para 16.1.2<\/b>: <i>'All Ministries\/Departments 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.'<\/i> Rule 49 of GFR 2017 also prescribes this.<br><br>Settlement is not same-day: the payment gateway settles on T+1 and the bank's e-scroll comes by T+2 (<b>Para 16.2.5<\/b>). Receipts are still accounted on bank e-scrolls consumed in PFMS. The RBI receipt account is used only for offline NEFT\/RTGS receipts (<b>Para 16.2.3<\/b>), while online receipts go to the e-FPB receipt account.\"\r\n },\r\n {\r\n  \"id\": 16003,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"Consider the following statements regarding the Bharatkosh portal:\\n1. A depositor can pay online using a credit card, debit card or net banking of any bank integrated with the Payment Gateway\/Aggregator.\\n2. Bharatkosh also provides the option of NEFT\/RTGS.\\n3. The portal is meant only for high-value receipts such as dividends from PSUs.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 16.1.3<\/b>: <i>'A depositor can make online payment to the Government using either a Credit Card, Debit Card or through Net Banking of any of the banks integrated with the PG\/A. Bharatkosh also provides option of NEFT\/RTGS.'<\/i> Statements 1 and 2 are correct. The portal is integrated with PFMS for storage of data and reports.<br><br>Statement 3 is wrong. <b>Para 16.1.4<\/b>: the portal can collect both small and large receipts, <i>'for example a low value receipt of \u20b910 payments for an RTI application'<\/i> as well as dividends from PSUs and payments by telecom operators.\"\r\n },\r\n {\r\n  \"id\": 16004,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"Under Rule 4 of the Central Government Account (Receipts and Payments) Rules, 2022, how may money due to Government be deposited by the public?\",\r\n  \"options\": [\r\n   \"directly in an authorised bank through authorised mode with challan\",\r\n   \"with the DDO, who remits it to the accredited bank\",\r\n   \"through Bharatkosh, the sole authorised mode\",\r\n   \"with the PAO, by demand draft or postal order in his favour\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: directly in an authorised bank through authorised mode with challan<\/b><br><br><b>Para 16.1.5<\/b>: under Rule 4, <i>'the money due to Government may be deposited by the public directly in authorised bank through authorised mode in accordance with the procedure and the form of challan specified in the Subsidiary Instructions'<\/i>. 'Authorised mode' is defined in Rule 2(b).<br><br>DDOs may accept cash, but only subject to Rule 5 (<b>Para 16.3.2<\/b>); that is not the general route under Rule 4. Bharatkosh is one channel, not the sole mode, and offices can also accept DDs and postal orders. Deposit is not confined to instruments sent to the PAO.\"\r\n },\r\n {\r\n  \"id\": 16005,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"Match List-I (Bharatkosh report in PFMS) with List-II (Use):\\nList-I\\nA. NTRP Purpose Transaction Summary Report\\nB. NTRP Reconciliation Report\\nC. NTRP Challan Summary Report\\nD. NTRP Receipt Scroll Report\\nList-II\\n1. Checking online and offline scrolls for a month, including offline scrolls in error\\n2. Comparing challan-wise total transactions with successful and pending ones\\n3. Monthly summary of successful transactions and amounts received\\n4. Showing transactions not settled with the bank\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-3, B-2, C-4, D-1\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-4, C-2, D-1<\/b><br><br><b>Para 16.2.1<\/b>: the Purpose Transaction Summary Report <i>'provides monthly summary of the total number of successful transactions and the amounts received'<\/i> (A-3). The Reconciliation Report <i>'shows the transactions that are not settled with the bank'<\/i> (B-4).<br><br>The Challan Summary Report is used to <i>'check challan wise number of total transactions and to compare it with number of success and pending transactions'<\/i> (C-2). The Receipt Scroll Report checks online and offline scrolls for a month and any offline scroll in error (D-1). The PAO monitors these reports and reconciles them challan-wise.\"\r\n },\r\n {\r\n  \"id\": 16006,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"In the NTRP Reconciliation Report, what happens if there is an error in even one challan of a scroll?\",\r\n  \"options\": [\r\n   \"the scroll is rejected by the bank\",\r\n   \"only that challan is shown in error\",\r\n   \"the scroll is consumed and the challan held in suspense\",\r\n   \"the complete scroll is shown in error\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the complete scroll is shown in error<\/b><br><br><b>Para 16.2.1(b)<\/b>: <i>'PAOs must note that if there is error in even one challan, complete scroll will be shown in error.'<\/i> For non-reconciled transactions, the PAO emails the scroll file name to the accredited bank, with a copy to the Bharatkosh helpdesk (ntrp-helpdesk@gov.in), to rectify the challans and resend the scroll to PFMS.<br><br>For offline transactions with a deposit slip but no scroll, details are emailed to the helpdesk for the scroll or RBI statement. For online scrolls in error, the helpdesk and the accredited bank are both emailed.\"\r\n },\r\n {\r\n  \"id\": 16007,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"For how long is the deposit slip created on Bharatkosh for NEFT\/RTGS payment valid, before it is archived from the user's end?\",\r\n  \"options\": [\r\n   \"7 days from creation\",\r\n   \"15 days from creation\",\r\n   \"30 days from creation\",\r\n   \"90 days from creation\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 15 days from creation<\/b><br><br><b>Para 16.2.1(d)(ii)<\/b>: the PAO checks the 'Know Your Transaction' Report to see whether the user created a mandate form and whether it has expired, <i>'as the deposit slip created for NEFT\/RTGS is valid for 15 days from the date of its creation after which it gets archived\/wiped out from the user's end'<\/i>.<br><br>The PAO also checks whether the UTR number entered by the user is correct, missing, or 'yet to be verified' by RBI (<b>item (i)<\/b>). The 15-day validity matches that of the CRN under TIN 2.0 and the GST challan (<b>Paras 15.3.5, 14.2.6<\/b>).\"\r\n },\r\n {\r\n  \"id\": 16008,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"Consider the following statements regarding accounting entries for NTR received through Bharatkosh:\\n1. For online transactions, on receiving the scroll from the bank, 8658-PSB\/ONB Suspense is debited and the mapped receipt head credited.\\n2. For online transactions, on incorporating put-through, 8675.00.101.03-Reserve Bank Suspense is debited and 8658 minus debited.\\n3. For offline (NEFT\/RTGS) transactions, on receiving the scroll from RBI, 8658-PSB Suspense is debited.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 16.2.2<\/b>: for online transactions, on the bank scroll, 8658.00.108 or 8658.00.138 is debited and the receipt head credited \u2014 statement 1 is correct. On put-through, <i>'8675.00.101.03 - Reserve Bank Suspense Dr.'<\/i> with 8658 minus debited \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. For offline NEFT\/RTGS, on receiving the scroll from RBI, <i>'8675.00.101.02 \u2013 Reserve Bank Headquarters Dr.'<\/i> and the receipt head is credited. The money is credited directly in the PAO's RBI account, so no bank suspense arises.\"\r\n },\r\n {\r\n  \"id\": 16009,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"For NTR received through offline NEFT\/RTGS on Bharatkosh, which head is debited on receiving the scroll from RBI, with credit to the mapped receipt head?\",\r\n  \"options\": [\r\n   \"8675.00.101.02-Reserve Bank Headquarters\",\r\n   \"8675.00.101.03-Reserve Bank Suspense\",\r\n   \"8658.00.108-Public Sector Bank Suspense\",\r\n   \"8658.00.138-Other Nominated Banks Suspense\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 8675.00.101.02-Reserve Bank Headquarters<\/b><br><br><b>Para 16.2.2<\/b>: <i>'For offline (NEFT\/RTGS) transactions, the following accounting entries are made: (i) On receiving scroll from RBI, 8675.00.101.02 \u2013 Reserve Bank Headquarters Dr.'<\/i>, with the mapped receipt head credited.<br><br>NEFT\/RTGS remittances are credited directly to the PAO's e-FPB receipt account in RBI (<b>Note below Para 16.2.3<\/b>), so no commercial bank suspense arises. 8675.00.101.03-Reserve Bank Suspense is debited when put-through is incorporated for online transactions through accredited banks. Challan-wise amounts can be viewed through CMP-01 and CMP-02.\"\r\n },\r\n {\r\n  \"id\": 16010,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"A PAO may open Receipt Accounts in the accredited bank and RBI for all of the following purposes EXCEPT:\",\r\n  \"options\": [\r\n   \"a Physical Receipt Account for cash, cheque or draft deposits with challans\",\r\n   \"an e-FPB Receipt Account for Bharatkosh receipts through PG\/A\",\r\n   \"a joint account for both receipts and payments of the PAO\",\r\n   \"an RBI Receipt Account for offline NEFT\/RTGS receipts\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: a joint account for both receipts and payments of the PAO<\/b><br><br><b>Para 16.2.3<\/b>: Receipt Accounts are opened <i>'only for the purposes, indicated as under'<\/i>: a <i>'Physical Receipt Account'<\/i> for dues in cash, cheque or draft with challans; an <i>'e-FPB Receipt Account'<\/i> for NTR collected through Bharatkosh by PG\/A; and an <i>'RBI Receipt Account'<\/i> for offline NEFT\/RTGS receipts deposited directly in the PAO's RBI account.<br><br>Receipt and payment accounts are kept separate; a joint receipts-cum-payments account is not among the permitted purposes. NEFT\/RTGS revenue is credited to the e-FPB receipt account opened for this purpose in RBI.\"\r\n },\r\n {\r\n  \"id\": 16011,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"Arrange the following steps in the correct sequence for online Bharatkosh receipts:\\n1. PG settles the amount into the PAO's bank account and sends Challan-wise Settlement MIS to the accredited bank\\n2. Payment Gateway receives the funds from the user\\n3. Scroll is marked Consumed on matching, and the challan is ledger-posted and pushed to e-Lekha\\n4. Accredited bank generates the e-scroll and places it on the SFTP server of PFMS\",\r\n  \"options\": [\r\n   \"2-4-1-3\",\r\n   \"1-2-4-3\",\r\n   \"2-1-4-3\",\r\n   \"2-1-3-4\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 2-1-4-3<\/b><br><br><b>Para 16.2.5<\/b>: <i>'Payment Gateway receives the fund from the user'<\/i> (step 1). <i>'PG settles the amount into the PAO's Bank Account No. on the next day i.e. (T+1)'<\/i> and sends Challan No.-wise Settlement MIS by T+1 (steps 2\u20133).<br><br>The accredited bank generates the e-scroll by T+2 and places it on the SFTP server of PFMS as an XML file (steps 4\u20135). If Challan No., amount and PAO code match a unique Bharatkosh record, the scroll is marked Consumed; the PFMS Sanction Module posts the ledger, and the challan goes to e-Lekha at day end (steps 6\u20138).\"\r\n },\r\n {\r\n  \"id\": 16012,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"In the online Bharatkosh process, on which day does the Payment Gateway settle the amount into the PAO's bank account?\",\r\n  \"options\": [\r\n   \"T\",\r\n   \"T+1\",\r\n   \"T+2\",\r\n   \"T+3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: T+1<\/b><br><br><b>Para 16.2.5<\/b>, step 2: <i>'PG settles the amount into the PAO's Bank Account No. on the next day i.e. (T+1).'<\/i> Step 3: the PG also sends Challan No.-wise Settlement MIS to the accredited bank by T+1.<br><br>Step 4: the accredited bank receives the funds and generates the e-scroll by T+2 days, and places it on the PFMS SFTP server at end of day in XML format. T+1 is also the remittance timeline for direct taxes under TIN 2.0 (<b>Para 15.3.5(e)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 16013,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"By which day does the accredited bank generate the e-scroll for online Bharatkosh receipts?\",\r\n  \"options\": [\r\n   \"T+3\",\r\n   \"T+1\",\r\n   \"T\",\r\n   \"T+2\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: T+2<\/b><br><br><b>Para 16.2.5<\/b>, step 4: <i>'Accredited Bank receives the fund and generates and e-scroll by T+2 days.'<\/i> Step 5: it places the e-scroll on the SFTP server of PFMS at end of day in an XML file.<br><br>The PG settles the funds into the PAO's account on T+1 and sends Challan-wise Settlement MIS by T+1 (steps 2\u20133). The scroll is consumed in PFMS only when Challan No., amount and PAO code match a unique Bharatkosh record (step 6).\"\r\n },\r\n {\r\n  \"id\": 16014,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"Consider the following statements regarding consumption of Bharatkosh scrolls in PFMS:\\n1. An online scroll is marked Consumed if the Challan No., amount and PAO Code match a unique record at Bharatkosh.\\n2. An offline scroll is marked Consumed if the user's Account No., amount and UTR Number match a unique record.\\n3. After ledger posting, the challan is pushed into the e-Lekha system at the day end.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 16.2.5<\/b>, step 6: <i>'If the Challan No., Amount and PAO Code for a transaction match with a unique record entry at Bharatkosh, Scroll is marked as Consumed.'<\/i> Step 16 (offline): <i>'If the User's Account No., Amount and UTR Number for a transaction match with a unique record entry at Bharatkosh, Scroll is marked as Consumed.'<\/i><br><br>In both flows, the PFMS Sanction Module does the ledger posting, and <i>'Challan is pushed into the e-Lekha system at the day end.'<\/i> For offline payments, the UTR is the key, since the depositor's bank initiates the NEFT.\"\r\n },\r\n {\r\n  \"id\": 16015,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"Arrange the following steps in the correct sequence for offline (NEFT\/RTGS) Bharatkosh payments routed through RBI:\\n1. RBI places the scrolls on the PFMS SFTP\\n2. Depositor generates the Reference Deposit Slip\/NEFT Mandate Form at Bharatkosh\\n3. Depositor's bank initiates NEFT to the RBI PAO e-FPB account and provides the UTR\\n4. Depositor enters the UTR at Bharatkosh's Track Your Payment page\",\r\n  \"options\": [\r\n   \"2-3-4-1\",\r\n   \"3-2-4-1\",\r\n   \"2-4-3-1\",\r\n   \"2-3-1-4\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 2-3-4-1<\/b><br><br><b>Para 16.2.5<\/b>, steps 9\u201310: a registered user enabled for NEFT initiates payment, and <i>'Depositor generates Reference Deposit Slip\/NET Mandate Form at Bharatkosh'<\/i>. Steps 11\u201312: the depositor visits his bank branch, which verifies the details, initiates NEFT to the RBI PAO e-FPB account and provides the UTR.<br><br>Step 13: <i>'Depositor enters UTRN at Bharatkosh'<\/i> Track Your Payment page. Steps 14\u201315: the bank sends the NEFT to the PAO's RBI account, and <i>'RBI places the scrolls on PFMS SFTP'<\/i>. The scroll is then consumed on UTR matching.\"\r\n },\r\n {\r\n  \"id\": 16016,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"In which CAM form are bank drafts or cheques received in the PAO entered immediately on receipt?\",\r\n  \"options\": [\r\n   \"CAM-22, Bank Reconciliation Statement\",\r\n   \"CAM-17, Register of PSB Suspense\",\r\n   \"CAM-16, Register of Valuables\",\r\n   \"CAM-11, Register of Cheques Delivered\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: CAM-16, Register of Valuables<\/b><br><br><b>Para 16.3.1<\/b>: <i>'Bank drafts or cheques received in the PAO should be entered in the Register of Valuables (Form CAM-16) immediately on receipt'<\/i> and sent to the bank with a credit slip for credit on the next working day.<br><br>CAM-17 is the register of Public\/Other Nominated Bank Suspense or Reserve Bank Deposits in which receipts per scrolls are posted (<b>Para 16.3.7<\/b>). CAM-22 is the monthly bank reconciliation statement from departmental officers (<b>Para 16.3.5<\/b>). CAM-11 is the Register of Cheques Delivered, on the payment side.\"\r\n },\r\n {\r\n  \"id\": 16017,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"The Register of Valuables (Form CAM-16) should be closed once every what period, with investigation of drafts\/cheques whose credits are not forthcoming in bank scrolls?\",\r\n  \"options\": [\r\n   \"week\",\r\n   \"fortnight\",\r\n   \"month\",\r\n   \"quarter\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: fortnight<\/b><br><br><b>Para 16.3.1<\/b>: <i>'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.'<\/i><br><br>Valuables are entered immediately on receipt and sent to the bank with a credit slip for credit on the next working day. Where valuables arrive in large numbers from outstation or non-cheque-drawing DDOs, their covering list may be pasted in the register after checking each entry.\"\r\n },\r\n {\r\n  \"id\": 16018,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"Consider the following statements regarding the Register of Valuables (Form CAM-16) in the PAO:\\n1. Drafts and cheques are entered in it immediately on receipt.\\n2. They are sent to the bank with a credit slip for credit to Government account on the next working day.\\n3. The covering list of valuables from outstation DDOs may be pasted in the register without checking individual entries.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 16.3.1<\/b>: drafts and cheques <i>'should be entered in the Register of Valuables (Form CAM-16) immediately on receipt and then sent to the Bank along with a credit slip, for credit to Government account on the next working day'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. To reduce clerical work in cases of heavy receipt, <i>'the covering list of valuables may be pasted in the register after checking each entry in the list with the valuables enclosed with it'<\/i>. The register is closed every fortnight, with investigation of outstanding credits.\"\r\n },\r\n {\r\n  \"id\": 16019,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"By whom are non-tax receipts in cash accepted, subject to the provisions of the Central Government Account (Receipts and Payments) Rules, 2022?\",\r\n  \"options\": [\r\n   \"DDOs or other departmental officers\",\r\n   \"the PAO directly at its counter\",\r\n   \"the accredited bank's FPB only\",\r\n   \"the Principal Accounts Office\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: DDOs or other departmental officers<\/b><br><br><b>Para 16.3.2<\/b>: NTR received through cheques or DDs in favour of PAOs are accounted once the receipt scroll is received. <i>'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.'<\/i><br><br>The PAO does not collect cash at its counter; its role is to account for receipts on the basis of bank scrolls. Cash received is remitted into the Government account in the accredited bank through challans (<b>Para 16.3.3<\/b>), or converted into a DD by outstation officers (<b>Para 16.3.9<\/b>).\"\r\n },\r\n {\r\n  \"id\": 16020,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"Consider the following statements regarding remittance of physical receipts:\\n1. In case of CDDOs, the challan is prepared in triplicate.\\n2. The receiving bank prepares daily receipt scrolls in quadruplicate, separately for each account holder.\\n3. The FPB prepares a main scroll in duplicate for each Ministry\/Department.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 16.3.3<\/b>: <i>'In case of CDDOs the challan will be prepared in triplicate. The receiving bank will prepare daily Receipt scrolls (Annex-4 to APPENDIX 4.1 in Chapter 4) in quadruplicate, separately for each account holder.'<\/i> Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. <b>Para 16.3.6<\/b>: the FPB consolidates transactions of dealing branches and prepares <i>'a main scroll in triplicate separately for each Ministry\/Department'<\/i>. Two copies go to the PAO with the dealing branches' scrolls and instruments for verification.\"\r\n },\r\n {\r\n  \"id\": 16021,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"What prefix do the serial numbers on the daily receipt scroll prepared by the receiving bank bear?\",\r\n  \"options\": [\r\n   \"CAS(R)\",\r\n   \"DMA(E)\",\r\n   \"DMS(R)\",\r\n   \"DMA(R)\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: DMA(R)<\/b><br><br><b>Para 16.3.4<\/b>: <i>'The serial numbers on the receipt scroll will bear prefix Daily Monthly Account (DMA) (R).'<\/i> The serial number of the scroll entry is recorded on the corresponding challan for identification.<br><br>Payment scrolls bear the prefix DMA(E) (<b>Para 13.2.6<\/b>). DMS is the Date-wise Monthly Statement prepared by FPBs. After the day's accounts are balanced, two copies of the receipt scroll with challans go to the FPB, one to the PAO\/CDDO, and the fourth is retained by the receiving branch.\"\r\n },\r\n {\r\n  \"id\": 16022,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"How are the four copies of the daily receipt scroll prepared by the receiving bank distributed?\",\r\n  \"options\": [\r\n   \"one each to the FPB, PAO, CDDO and RBI\",\r\n   \"all four to the FPB\",\r\n   \"two to the PAO, one to RBI, one retained\",\r\n   \"two to the FPB with challans, one to the PAO\/CDDO, one retained\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: two to the FPB with challans, one to the PAO\/CDDO, one retained<\/b><br><br><b>Para 16.3.4<\/b>: after the day's accounts are balanced, <i>'two copies of the receipt scroll along with their challans will be sent to the designated FPB with a forwarding memo'<\/i> daily. <i>'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.'<\/i><br><br>The FPB then consolidates the dealing branches' scrolls into a main scroll in triplicate for each Ministry, sending two copies to the PAO with instruments (<b>Para 16.3.6<\/b>). RBI does not receive copies of receipt scrolls.\"\r\n },\r\n {\r\n  \"id\": 16023,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"In which CAM form does the departmental officer send a monthly bank reconciliation statement to the PAO in respect of physical receipts?\",\r\n  \"options\": [\r\n   \"CAM-16\",\r\n   \"CAM-22\",\r\n   \"CAM-17\",\r\n   \"CAM-26\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: CAM-22<\/b><br><br><b>Para 16.3.5<\/b>: based on challans, the departmental officer prepares a weekly statement of receipts, checks it against the copy of scrolls and reconciles with the bank, getting discrepancies rectified under advice to the PAO. <i>'He will also send a monthly bank reconciliation statement in Form CAM-22 to PAO.'<\/i><br><br>CAM-16 is the Register of Valuables (<b>Para 16.3.1<\/b>), CAM-17 the register of PSB Suspense\/Reserve Bank Deposits (<b>Para 16.3.7<\/b>), and CAM-26 the Abstract used for age-wise analysis of suspense balances (<b>Para 13.6.20<\/b>).\"\r\n },\r\n {\r\n  \"id\": 16024,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"How often does the departmental officer prepare a statement of receipts giving the number and date of challans, name of depositor and amount deposited?\",\r\n  \"options\": [\r\n   \"daily\",\r\n   \"weekly\",\r\n   \"fortnightly\",\r\n   \"monthly\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: weekly<\/b><br><br><b>Para 16.3.5<\/b>: <i>'Based on the challans received, 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.'<\/i> He checks it against the copy of scrolls and reconciles with the bank.<br><br>He also sends a monthly bank reconciliation statement in Form CAM-22 to the PAO. Departmental officers at the PAO's station also send a weekly list of remittances to the PAO (<b>Para 16.3.8<\/b>). The Register of Valuables is closed fortnightly (<b>Para 16.3.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 16025,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"Arrange the following steps for accounting of physical NTR receipts in the correct sequence:\\n1. Compilation Section posts total receipts in Form CAM-17 and in the receipt heads\\n2. Receiving bank prepares the daily receipt scroll and sends two copies with challans to the FPB\\n3. FPB consolidates the dealing branches' scrolls into a main scroll for each Ministry\\n4. PAO checks the scroll entries with the challans attached\",\r\n  \"options\": [\r\n   \"2-3-4-1\",\r\n   \"3-2-4-1\",\r\n   \"2-4-3-1\",\r\n   \"2-3-1-4\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 2-3-4-1<\/b><br><br><b>Para 16.3.4<\/b>: after balancing, the receiving bank sends two copies of the receipt scroll with challans to the designated FPB daily. <b>Para 16.3.6<\/b>: <i>'The FPBs will consolidate the transactions of various dealing branches including its own, and prepare a main scroll in triplicate'<\/i> for each Ministry, sending two copies to the PAO.<br><br><b>Para 16.3.7<\/b>: <i>'On receipt of the bank scrolls, PAO will check the entries in scrolls with the challans attached to it'<\/i> and pass them to the Compilation Section, which posts the totals in CAM-17 and in the receipt heads.\"\r\n },\r\n {\r\n  \"id\": 16026,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"In which CAM form does the Compilation Section post the total receipts as per bank scrolls?\",\r\n  \"options\": [\r\n   \"CAM-26, Abstract of objections\",\r\n   \"CAM-16, Register of Valuables\",\r\n   \"CAM-22, Bank Reconciliation Statement\",\r\n   \"CAM-17, register of PSB Suspense or Reserve Bank Deposits\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: CAM-17, register of PSB Suspense or Reserve Bank Deposits<\/b><br><br><b>Para 16.3.7<\/b>: <i>'Compilation Section will post the total receipts as per scrolls in the register of Public \/Other Nominated (Private Sector) Bank suspense or Reserve Bank Deposits as the case may be, in form CAM-17'<\/i>, and make corresponding entries in the receipt heads.<br><br>A reconciliation statement from the CDDO confirms that all amounts credited are correctly entered in scrolls. The PAO also ensures that credit is given for all cheques\/drafts sent to the bank. CAM-16 records valuables on receipt, and CAM-22 is the departmental officer's bank reconciliation.\"\r\n },\r\n {\r\n  \"id\": 16027,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"Consider the following statements regarding remittance of receipts by departmental officers who are not CDDOs:\\n1. Officers at the PAO's station remit collections into the bank where the PAO holds an account, and send a weekly list of remittances.\\n2. Officers at other stations obtain receipts by demand drafts in favour of the PAO payable at the PAO's station.\\n3. Outstation officers authorised to receive cash remit it to the PAO by money order.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 16.3.8<\/b>: departmental officers at the PAO's station remit cash or local cheques\/DDs <i>'into the bank in which PAO holds an account'<\/i>, and send a weekly list of remittances \u2014 statement 1 is correct. <b>Para 16.3.9<\/b>: outstation officers <i>'shall obtain receipts through demand drafts drawn in favour of PAO payable at the latter's station'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: wherever authorised to receive cash, the officer <i>'shall convert the same into a demand draft drawn in favour of PAO'<\/i> and remit it.\"\r\n },\r\n {\r\n  \"id\": 16028,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"Consider the following statements regarding endorsement of instruments for crediting to Government account:\\n1. A non-cheque drawing DDO who receives a demand draft in his favour should endorse it to the PAO to whom he is attached.\\n2. RBI has clarified that there is no legal bar to endorsing a crossed 'Account Payee' instrument drawn in favour of a departmental officer to the PAO.\\n3. Category 'C' cheques drawn in favour of the Principal Accounts Office can be endorsed to a PAO for crediting to Government account.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 16.3.9<\/b>: where a DD is drawn in favour of a non-cheque drawing departmental officer, <i>'he should endorse it in favour of Pay and Accounts Officer with whom he is attached'<\/i>. <i>'RBI in this regard have clarified that there is no legal bar to endorsement of a crossed cheque\/demand draft drawn in favour of departmental officer and bearing the endorsement 'Account Payee' in favour of Pay and Accounts Officer.'<\/i><br><br><b>Para 16.3.10<\/b>: <i>'Even category 'C' cheques\/drafts'<\/i> drawn in favour of the Principal Accounts Office could be endorsed in favour of a PAO.\"\r\n },\r\n {\r\n  \"id\": 16029,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"If a cheque remitted by a departmental officer at the PAO's station remains outstanding at the end of the month following its reported remittance, or is dishonoured, what does the PAO do?\",\r\n  \"options\": [\r\n   \"refers it to the Principal Accounts Office for investigation\",\r\n   \"writes it off as irrecoverable\",\r\n   \"debits it to 8658-PAO Suspense\",\r\n   \"intimates its details to the Departmental Officer for further action\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: intimates its details to the Departmental Officer for further action<\/b><br><br><b>Para 16.3.8<\/b>: departmental officers at the PAO's station remit collections into the PAO's bank with challans and send a weekly list of remittances. <i>'In case, any such cheque(s)\/bank draft(s) remains outstanding at the end of the month subsequent to Departmental officer reporting it as remitted or if it is dishonoured, the PAO shall intimate the details of such instrument\/s to the Departmental Officer for further necessary action.'<\/i><br><br>The departmental officer, being in contact with the depositor, is best placed to follow up. Write-off or suspense booking is not prescribed.\"\r\n },\r\n {\r\n  \"id\": 16030,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"Which receipt scrolls need to be entered in PFMS by the PAO?\",\r\n  \"options\": [\r\n   \"all scrolls, whether electronic or physical\",\r\n   \"all e-receipt scrolls\",\r\n   \"scrolls for cheques\/DDs, after their realisation\",\r\n   \"none; all scrolls are auto-consumed\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: scrolls for cheques\/DDs, after their realisation<\/b><br><br><b>Para 16.3.11<\/b>: <i>'In case of electronic receipt, the main scroll is received in an electronic format on the PFMS platform. There is no need to enter e-receipt scrolls in PFMS. However, receipt scrolls in respect of cheques\/DDs, however, need to be entered after its clearance\/realisation.'<\/i><br><br>The same rule applies on the payment side (<b>Paras 13.6.8\u201313.6.9<\/b>). Scrutiny of receipt scrolls and entry of DMS in PFMS follow <b>Para 13.6<\/b>, and the Principal Accounts Office's put-through action follows <b>Para 13.7<\/b>.\"\r\n },\r\n {\r\n  \"id\": 16031,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"On receipt of put-through for physical NTR receipts, what adjustment does the Principal Accounts Office make?\",\r\n  \"options\": [\r\n   \"(\u2212) Cr 8658.00.108; Cr 8675.00.101\",\r\n   \"Dr 8658.00.108; Cr receipt head\",\r\n   \"Dr 8675.00.101.02; Cr receipt head\",\r\n   \"Dr 8675.00.101; (\u2212) Dr 8658.00.108\/138\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Dr 8675.00.101; (\u2212) Dr 8658.00.108\/138<\/b><br><br><b>Para 16.3.11<\/b>: on entry of the receipt scroll, the PAO debits 8658.00.108 or 8658.00.138 and credits the receipt functional head. On receipt of put-through, the Principal Accounts Office clears the suspense to 8675: <i>'8675.00.101 - Reserve Bank Suspense Dr.'<\/i> and 8658.00.108 or 8658.00.138 (\u2212) Dr.<br><br>Dr 8675.00.101.02 \/ Cr receipt head is the entry for offline NEFT\/RTGS scrolls received directly from RBI (<b>Para 16.2.2<\/b>). (\u2212) Cr 8658 \/ Cr 8675 applies to payments, not receipts.\"\r\n },\r\n {\r\n  \"id\": 16032,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"Through which reports in PFMS can the Bharatkosh challan-wise amount also be viewed for reconciliation purposes?\",\r\n  \"options\": [\r\n   \"the BR Reports of the Principal Accounts Office\",\r\n   \"NTRP Purpose Transaction Summary Report only\",\r\n   \"the e-Lekha dashboard\",\r\n   \"CMP-01 and CMP-02 under CAM Reports \u2013 Compilation\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: CMP-01 and CMP-02 under CAM Reports \u2013 Compilation<\/b><br><br><b>Para 16.2.2(ii)<\/b>: <i>'The Bharatkosh challan wise amount can also be viewed through CMP-01 and CMP-02 under CAM Reports \u2013 Compilation for reconciliation purpose.'<\/i><br><br>The key Bharatkosh Reports in PFMS are the Purpose Transaction Summary, Reconciliation, Challan Summary and Receipt Scroll reports (<b>Para 16.2.1<\/b>), which the PAO monitors and reconciles challan-wise before sending monthly accounts to the CGA. BR Reports are used to tally the instruments in bank scrolls (<b>Para 13.6.9<\/b>), not to view Bharatkosh challan-wise amounts.\"\r\n },\r\n {\r\n  \"id\": 16033,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"In the NTRP Receipt Scroll Report, which aspect of the UTR number entered by the user for an offline transaction is checked?\",\r\n  \"options\": [\r\n   \"match with the PAO code\",\r\n   \"correctness, absence, or 'yet to be verified' status per RBI\",\r\n   \"endorsement by the DDO\",\r\n   \"validity within the deposit slip's 90 days\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: correctness, absence, or 'yet to be verified' status per RBI<\/b><br><br><b>Para 16.2.1(d)(i)<\/b>: further checks through the Receipt Scroll Report include whether the <i>'UTR No. entered by the user for a particular transaction reference number in Bharatkosh is correct or not, not entered, or is 'yet to be verified' as provided by RBI'<\/i>.<br><br><b>Item (ii)<\/b>: the 'Know Your Transaction' Report shows whether a mandate form was created and has expired, since the NEFT\/RTGS deposit slip is valid for 15 days, not 90. Offline scrolls are consumed on matching Account No., amount and UTR, while PAO code matching applies to online scrolls.\"\r\n },\r\n {\r\n  \"id\": 16034,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"Consider the following statements regarding action on non-reconciled Bharatkosh transactions:\\n1. The PAO emails the scroll file name to the accredited bank, with a copy to the Bharatkosh helpdesk, to rectify challans and resend the scroll.\\n2. For an offline transaction where a deposit slip exists but no scroll is received, details are emailed to the Bharatkosh helpdesk for the scroll or RBI's bank statement.\\n3. For an online scroll in error, the matter is taken up only with RBI.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 16.2.1(b)<\/b>: for non-reconciled transactions, <i>'the PAO should email the scroll file name to accredited bank with copy to helpdesk of Bharatkosh i.e. ntrp-helpdesk@gov.in'<\/i> \u2014 statement 1 is correct. <b>Item (i)<\/b>: for offline transactions with a deposit slip but no scroll, details are emailed to the helpdesk <i>'for want of scroll\/bank account statement from RBI'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Item (ii)<\/b>: for an online scroll in error, details go to the Bharatkosh helpdesk <i>'along with an e-mail to the accredited bank for want of scroll file'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 16035,\r\n  \"chapter\": \"Ch 16: REVENUE ACCOUNTING: NON-TAX REVENUE (NTR) RECEIPTS\",\r\n  \"question\": \"In respect of Bharatkosh receipts, the PAO must verify that successful transactions meet which of the following conditions?\",\r\n  \"options\": [\r\n   \"each has been approved by the DDO\",\r\n   \"each is supported by a physical challan\",\r\n   \"all are scrolled and accounted\/reflected in the accounts\",\r\n   \"each is below \u20b910,000\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: all are scrolled and accounted\/reflected in the accounts<\/b><br><br><b>Para 16.2.4<\/b>: <i>'PAO shall verify that all successful transactions are scrolled and accounted\/reflected in the accounts.'<\/i> <b>Para 16.2.1<\/b> requires the PAO to monitor the Bharatkosh Reports, reconcile them challan-wise, and verify the figures while sending monthly accounts to the CGA.<br><br>Online receipts have no physical challans, and Bharatkosh accepts receipts of any size, from \u20b910 RTI fees to large dividends (<b>Para 16.1.4<\/b>). DDO approval is not required for depositor payments.\"\r\n },\r\n {\r\n  \"id\": 17001,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Consider the following statements regarding the Internal Audit Manual of a Ministry\/Department:\\n1. Each Ministry\/Department shall draw up its own Manual of IA specifying the duties and functions of the IA Wing.\\n2. While preparing it, the Ministry may refer to the IA Manual for Central Civil Ministries issued by the O\/o CGA.\\n3. The Manual so developed is vetted by the Office of the C&AG.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 17.1.1<\/b>: <i>'Each Ministry\/Department therefore, shall draw up a Manual of IA specifying the duties and functions of the Wing'<\/i>, with reference to its specific context \u2014 statement 1 is correct. Ministries <i>'may refer to IA Manual for Central Civil Ministries\/Departments issued by the office of CGA'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'IA Manual so developed by the Department shall be vetted by IA Division, O\/o CGA.'<\/i> The scope of the IA Wing depends on schemes, subordinate offices, establishment, and nature and quantum of expenditure and revenue.\"\r\n },\r\n {\r\n  \"id\": 17002,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Match List-I (Position in the Audit Committee structure of a Ministry) with List-II (Functionary):\\nList-I\\nA. Chairperson of the Audit Committee\\nB. Vice Chairman of the Audit Committee\\nC. Member Secretary of the Audit Committee\\nD. Head of the IA Management Team\\nList-II\\n1. Financial Adviser\\n2. Chief Audit Executive\\n3. Secretary of the Ministry\/Department\\n4. Chief Audit Executive or an officer nominated by him\",\r\n  \"options\": [\r\n   \"A-3, B-1, C-4, D-2\",\r\n   \"A-1, B-3, C-4, D-2\",\r\n   \"A-3, B-1, C-2, D-4\",\r\n   \"A-3, B-4, C-1, D-2\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-1, C-4, D-2<\/b><br><br><b>Appendix 17.1<\/b>, Organization Structure: IA reports functionally to an Audit Committee <i>'chaired by Secretary of the Ministry\/Department, with Financial Advisor of the'<\/i> Ministry as its Vice Chairman and the Chief Audit Executive (or an officer nominated by him) as its Member Secretary (A-3, B-1, C-4).<br><br><b>Para 17.1.5<\/b>: <i>'The IA management team would be headed by the Chief Audit Executive'<\/i> (D-2), with key functionaries of the Accounts and Audit Wings. The CAE is the Pr.CCA\/CCA\/CA (i\/c), who is also member secretary of the IA Committee (<b>Para 17.1.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 17003,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Under Rule 70 of GFR (2017), on whom is the responsibility for sound financial management of a Ministry\/Department placed?\",\r\n  \"options\": [\r\n   \"the Financial Adviser\",\r\n   \"the Secretary, as Chief Accounting Authority\",\r\n   \"the Head of Accounting Organisation\",\r\n   \"the Head of the Department\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the Secretary, as Chief Accounting Authority<\/b><br><br><b>Para 17.1.3<\/b>: <i>'Rule 70 of the GFR (2017) delineates the responsibility for sound financial management to the Secretary of the Ministry\/Department.'<\/i> As Chief Accounting Authority, he ensures full and proper records of financial transactions and systems that ensure optimal internal controls.<br><br>The FA advises and vets, and the HoAO heads the IA Wing as Chief Audit Executive, but overall responsibility remains with the Secretary (<b>Para 17.2.1<\/b>). The Head of Department controls expenditure within delegated powers but does not carry this overall responsibility.\"\r\n },\r\n {\r\n  \"id\": 17004,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"The IA Wing working under the Head of Accounting Organisation is to move beyond compliance audit and focus on all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"assessing the adequacy and effectiveness of internal controls\",\r\n   \"identifying and monitoring risk factors, including those in the OOMF\",\r\n   \"assessing economy, efficiency and effectiveness of service delivery\",\r\n   \"fixing personal responsibility on officials for irregularities\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: fixing personal responsibility on officials for irregularities<\/b><br><br><b>Para 17.1.3<\/b>: the IA Wing would focus on <i>'Assessment of adequacy and effectiveness of internal controls'<\/i>; <i>'Identification and monitoring of risk factors (including those contained in the Outcome Budget\/OOMF Framework)'<\/i>; <i>'Critical assessment of economy, efficiency and effectiveness of service delivery mechanism to ensure value for money'<\/i>; and an effective monitoring system for mid-course corrections.<br><br>Fixing responsibility is excluded: <b>Para 17.11.1<\/b> says inspection reports should contain no judgemental inferences such as fixing responsibility, <i>'as it is for the administrative authorities to take action in the matter'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 17005,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"The Audit Committee of a Ministry performs all of the following functions EXCEPT:\",\r\n  \"options\": [\r\n   \"approving the IA Charter of the Ministry\",\r\n   \"vetting the annual internal audit plan before the Secretary's approval\",\r\n   \"evaluating the performance of the IA Wing\",\r\n   \"specifying areas to be audited in the year's work programme\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: vetting the annual internal audit plan before the Secretary's approval<\/b><br><br><b>Para 17.1.4<\/b>: the Audit Committee supervises the IA Wing; <i>'It would approve the IA Charter'<\/i>; <i>'It would specify the areas, which may be taken up for audit as part of work program'<\/i>; deliberates on resolving key audit issues; and <i>'would also evaluate performance of IA Wing'<\/i>.<br><br>Vetting of the annual internal audit plan before submission to the Secretary is done by the FA, under Para 18.11 of the Charter for FAs (<b>Para 17.3.2<\/b>). The FA is also the Audit Committee's Vice Chairman, which makes this a close trap.\"\r\n },\r\n {\r\n  \"id\": 17006,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Which body is responsible for closer supervision of IA functions and quality assurance in audit engagements, meeting regularly to discuss execution of the approved Annual Audit Plan?\",\r\n  \"options\": [\r\n   \"the IA Division of the O\/o CGA\",\r\n   \"the Audit Committee\",\r\n   \"the IA Management Team\",\r\n   \"the Programme Division\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the IA Management Team<\/b><br><br><b>Para 17.1.5<\/b>: <i>'Each Ministry\/Department should also have an IA Management Team for a closer supervision of the IA functions of the Ministry\/Department and to ensure quality assurance in audit engagements.'<\/i> Headed by the CAE, it meets regularly to discuss execution of the approved Annual Audit Plan, coordinate audit teams and issue guidance.<br><br>The Audit Committee exercises overall oversight and approves the Charter and audit areas (<b>Para 17.1.4<\/b>). The IA Division of the CGA inspects departmentalised offices and vets IA manuals, but does not supervise individual engagements.\"\r\n },\r\n {\r\n  \"id\": 17007,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Consider the following statements regarding the jurisdiction of Internal Audit of a Ministry:\\n1. It covers the Principal Accounts Office, PAOs and DDOs, including Indian Missions and other offices abroad.\\n2. It extends to implementing agencies of schemes, autonomous bodies and other grantee institutions.\\n3. It extends to the field offices of the C&AG auditing the Ministry.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 17.2.1<\/b>: <i>'The Principal Accounts Office, the PAOs as well as the offices of the DDOs in the Ministries\/Departments, Indian Missions and other Govt. of India offices abroad, shall be within the jurisdiction of IA.'<\/i> Statement 1 is correct. IA also audits <i>'the implementing agencies for various schemes and programmes of the Ministry\/Department, autonomous bodies and other institutions receiving grants'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. Statutory audit offices of the C&AG are independent auditors, not auditees of departmental IA. IA pursues objections raised by them (<b>Para 17.12.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 17008,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"What provision must invariably be incorporated in all orders sanctioning grants-in-aid, as per the scope of Internal Audit?\",\r\n  \"options\": [\r\n   \"grantee accounts open to inspection by sanctioning authority, C&AG and IA\",\r\n   \"the grantee shall appoint a chartered accountant as internal auditor\",\r\n   \"the grantee's accounts shall be audited only by the C&AG\",\r\n   \"the grantee shall submit its accounts to the PAO every quarter\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: grantee accounts open to inspection by sanctioning authority, C&AG and IA<\/b><br><br><b>Para 17.2.2<\/b>: <i>'The accounts of all grantee Institutions or Organizations shall be open to inspection by the sanctioning authority and audit, both by the Comptroller and Auditor General of India under the provision of CAG (DPC) Act 1971 and IA by the Principal Accounts Office'<\/i>, and such a provision <i>'should invariably be incorporated in all orders sanctioning grants in aid'<\/i>.<br><br>Audit is by both the C&AG and IA, not the C&AG alone. The IA Wing also draws up risk matrices for compliance, financial and legal risks for each audit task.\"\r\n },\r\n {\r\n  \"id\": 17009,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"The duties of the IA Wing include all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"preparing annual and quarterly plans to conduct IA\",\r\n   \"facilitating preparation of risk registers and risk matrices\",\r\n   \"issuing sanctions for grants-in-aid to autonomous bodies\",\r\n   \"preparing and submitting the Annual Review of IA performance to the CGA\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: issuing sanctions for grants-in-aid to autonomous bodies<\/b><br><br><b>Para 17.3.1<\/b> lists the IA Wing's duties, including to <i>'Prepare annual and quarterly plan to conduct IA'<\/i>; <i>'Facilitate preparation of risk registers and risk matrix'<\/i>; scrutiny of payments and accounting; review of system-generated reports; pursuance of statutory audit objections; and <i>'Preparation and submission of 'Annual Review' on performance of IA Wing to the CGA'<\/i>.<br><br>Issuing sanctions is an executive function of administrative divisions. If IA issued sanctions, it would be auditing its own decisions, compromising the independence stressed in <b>Appendix 17.1<\/b>.\"\r\n },\r\n {\r\n  \"id\": 17010,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Who vets the annual internal audit plan of the Department, prepared by the CCA, before its submission to the Secretary for approval?\",\r\n  \"options\": [\r\n   \"the Financial Adviser\",\r\n   \"the IA Division of the O\/o CGA\",\r\n   \"the Joint Secretary (Administration)\",\r\n   \"the Principal Director of Audit\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Financial Adviser<\/b><br><br><b>Para 17.3.2<\/b>: <i>'Para 18.11 of Charter for FAs provides that FA shall vet the annual internal audit plan of the Department prepared by CCAs before submission to Secretary of the Department for approval.'<\/i><br><br><b>Appendix 17.1<\/b> is consistent: the IA Wing submits the Annual Audit Plan by 15th January through the FA to the Audit Committee, and a copy of the approved plan goes to the O\/o CGA by 15th February. The IA Division of the CGA vets IA manuals (<b>Para 17.1.1<\/b>), not annual plans.\"\r\n },\r\n {\r\n  \"id\": 17011,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Which system provided by the O\/o CGA must the IA Wing use for performing all audit functions and monitoring audit paragraphs?\",\r\n  \"options\": [\r\n   \"the GIFMIS Audit Module\",\r\n   \"the PFMS Sanction Module\",\r\n   \"e-Lekha\",\r\n   \"the IA Online System\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the IA Online System<\/b><br><br><b>Para 17.4.1<\/b>: <i>'The IA Wing shall make use of the IA Online System provided by O\/o CGA for performing all audit functions and monitoring of audit paragraphs.'<\/i> The legacy data prior to adoption must be entered in the system one time by the IA Wing.<br><br>PFMS reports and analytical tools on PFMS data are used for audit analysis (<b>Para 17.5.1<\/b>), but PFMS itself is not the audit management system. e-Lekha is the CGA's accounts consolidation system. IA work is done by inspection and on-the-spot verification, coordinated through an IA cell at headquarters.\"\r\n },\r\n {\r\n  \"id\": 17012,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Apart from the general review, for at least how much period in a year should an IA party conduct a detailed check of an office's accounts records?\",\r\n  \"options\": [\r\n   \"one fortnight\",\r\n   \"one quarter\",\r\n   \"one month\",\r\n   \"two months\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: one month<\/b><br><br><b>Para 17.5.1<\/b>: an IA party conducts a general review of all records since the last inspection, or since formation for new units. <i>'Apart from the general review, it should also conduct a detailed check of accounts records of at least one month in a year, selected by the Controller\/Deputy Controller in charge of IA.'<\/i><br><br>The percentage of bills\/vouchers checked for other months is left to the Head of the IA party. Sampling techniques are used, and data analysis with questionnaires may be done before the visit.\"\r\n },\r\n {\r\n  \"id\": 17013,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Who selects the month for the detailed check of accounts records during Internal Audit?\",\r\n  \"options\": [\r\n   \"the Head of the office being audited\",\r\n   \"the Head of the IA party\",\r\n   \"the Controller\/Deputy Controller in charge of IA\",\r\n   \"the Audit Committee\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Controller\/Deputy Controller in charge of IA<\/b><br><br><b>Para 17.5.1<\/b>: the detailed check covers accounts records of at least one month in a year, <i>'selected by the Controller\/Deputy Controller in charge of IA'<\/i>.<br><br>The Head of the IA party decides only the percentage of bills, vouchers or cases checked for months other than the selected month: <i>'The percentage of bills\/vouchers\/cases etc. other than the month selected for detailed check will be left to the discretion of the Head of the IA party\/team.'<\/i> The auditee cannot select the month, and the Audit Committee sets broad audit areas.\"\r\n },\r\n {\r\n  \"id\": 17014,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Consider the following statements regarding the quantum of Internal Audit:\\n1. An IA party reviews all accounts records maintained since the last inspection, or since formation in case of new units.\\n2. Sampling techniques are used to select sample data for IA.\\n3. With electronic data, the team may analyse data and prepare a questionnaire and draft paras before the actual visit.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 17.5.1<\/b>: <i>'An IA party should 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.'<\/i> <i>'Sampling techniques shall be used to select the sample data for IA.'<\/i><br><br>Since payment records are available electronically, the audit team shall analyse the data and prepare a questionnaire; <i>'Responses may be collected and draft para in such cases may be prepared before actual visit of the audit team.'<\/i> Analytical tools over PFMS data are also advisable.\"\r\n },\r\n {\r\n  \"id\": 17015,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"The extent and nature of checks by Internal Audit include all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"scrutiny of procurement, tendering, GeM and award of contracts\",\r\n   \"checking disposal of assets against condemnation and disposal procedures\",\r\n   \"reviewing the policy merits of schemes approved by the Cabinet\",\r\n   \"verifying controls by the head of office against fraud risks\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: reviewing the policy merits of schemes approved by the Cabinet<\/b><br><br><b>Para 17.5.1<\/b> lists the checks, including <i>'Scrutiny of records of procurement, tendering, GeM, approvals and award of work\/service\/contract'<\/i>; <i>'Checking the procedures followed for disposal of assets etc.'<\/i> against condemnation and disposal procedures; and verifying controls by the head of office to locate risks that may cause frauds or defalcations.<br><br>IA checks implementation of schemes against guidelines and MoF rules (<b>Para 17.2.2<\/b>), and assesses economy and efficiency, but reviewing policy merits of Cabinet decisions is outside its mandate.\"\r\n },\r\n {\r\n  \"id\": 17016,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"During inspection of a PAO, at what interval should IA see that broadsheets are closed, with differences between broadsheets and ledger figures analysed?\",\r\n  \"options\": [\r\n   \"quarterly\",\r\n   \"monthly\",\r\n   \"half-yearly\",\r\n   \"annually\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: monthly<\/b><br><br><b>Para 17.6(A)(viii)<\/b>: IA checks that broadsheets, Objection Books and Calendar of Returns are maintained, verified and inspected by supervisory officers. <i>'It will further 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'<\/i>.<br><br>IA also checks that DDSR balances are reviewed periodically (<b>item (ix)<\/b>), and that GPF broadsheets show no long-outstanding missing credits or debits (<b>item (xv)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 17017,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Consider the following checks exercised by IA parties during inspection of a PAO:\\n1. Reasons are recorded where the lowest quotation is not accepted in purchases.\\n2. No unauthorised head of account is operated in the Classified\/Consolidated Abstract.\\n3. Every Personal Deposit Account in the Ministry is alive and in operation.\\nWhich of the above are prescribed checks?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are prescribed. <b>Para 17.6(A)(v)<\/b>: purchases are made as per rules, with <i>'the reasons recorded for the cases where lowest quotations are not accepted'<\/i>. <b>Item (xii)<\/b>: transactions are under correct heads and <i>'no unauthorized head of account is operated in the Classified Abstract\/Consolidated Abstract'<\/i>.<br><br><b>Item (xxii)<\/b>: <i>'Every Personal Deposit Account in the Ministry\/Department is alive and in operation.'<\/i> Other checks include pay fixations, NPS recoveries, foreign service contributions, reconciliation of PSB Suspense, and test checks of delay in pension cases.\"\r\n },\r\n {\r\n  \"id\": 17018,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"How are 'Account Payee' cheques issued by the PAO to a DDO after pre-check of bills to be dealt with in the DDO's office, as checked by Internal Audit?\",\r\n  \"options\": [\r\n   \"entered in the Register of Valuables in CAM-16\",\r\n   \"entered in the DDO's cash book as receipts and payments\",\r\n   \"watched in a separate CAM-12 register, not entered in the cash book\",\r\n   \"noted in the Pay Bill Register against each payee\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: watched in a separate CAM-12 register, not entered in the cash book<\/b><br><br><b>Para 17.6(B)(d)<\/b>: IA checks that <i>''Account Payee' cheques issued by PAOs after pre-check of relevant bills to DDOs are not being entered in their own cash book, and that the delivery and acknowledgement of such cheques is being watched through a separate register required to be maintained for the purpose in CAM-12'<\/i>.<br><br>Such cheques are payable to the final payees, not to the DDO, so they are not the DDO's cash. CAM-16 is the Register of Valuables for incoming drafts and cheques in the PAO (<b>Para 16.3.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 17019,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Consider the following checks exercised by IA during inspection of Cheque Drawing and non-Cheque Drawing DDOs:\\n1. Sub-vouchers not required to be sent to the PAO are available in the office, in order and properly cancelled.\\n2. 'Account Payee' cheques received from the PAO are entered in the DDO's own cash book.\\n3. The 'Control Points for IA for DDOs' prescribed by the CGA are complied with.\\nWhich of the above are prescribed checks?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 3 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 17.6(B)(h)<\/b>: IA checks that <i>'All sub-vouchers pertaining to contingent charges\/bills that are not required to be sent to the PAO are available in the office, are otherwise in order and properly cancelled'<\/i> \u2014 item 1 is correct. <b>Item (m)<\/b>: <i>'Check the \\\"Control Points for IA for DDOs\\\" as prescribed by CGA is complied with.'<\/i> \u2014 item 3 is correct.<br><br>Item 2 reverses the rule. <b>Item (d)<\/b>: Account Payee cheques are <i>'not being entered in their own cash book'<\/i>, and are watched through a separate register in CAM-12.\"\r\n },\r\n {\r\n  \"id\": 17020,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"In the audit of revenue receipts, which of the following should IA ensure regarding credits to Government account?\",\r\n  \"options\": [\r\n   \"the credit must follow, and not precede, actual realisation\",\r\n   \"the credit may be given on assessment, pending realisation\",\r\n   \"receipts may be credited by debit to a suspense head until realised\",\r\n   \"credit is given on the date of the demand notice\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the credit must follow, and not precede, actual realisation<\/b><br><br><b>Para 17.7.2(b)<\/b>: IA should ensure <i>'That the collection and refunds are accounted for regularly and properly under the appropriate heads of account and that no sums are credited to Government by debit to any suspense head. The credit must follow and not precede actual realization'<\/i>.<br><br>Crediting on assessment, on the demand date, or through a suspense debit would overstate revenue before cash is received. IA also checks that demands are raised promptly and that double or forged refunds are promptly investigated. Departmental authorities are primarily responsible for revenue assessment and realisation (<b>Para 17.7.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 17021,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Consider the following statements regarding Internal Audit of revenue receipts:\\n1. The Departmental authorities are primarily responsible to ensure that all revenues are correctly assessed, realised and credited.\\n2. IA checks that double refunds, fraudulent or forged refund orders are promptly brought to light and investigated.\\n3. Bank audit is excluded from the audit of revenue departments.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 17.7.1<\/b>: <i>'The Departmental authorities are primarily responsible to ensure that all revenues or dues to Government are correctly and properly assessed, realized and credited to Government account.'<\/i> Statement 1 is correct. <b>Para 17.7.2(d)<\/b>: IA ensures that double refunds and forged refund orders <i>'are promptly brought to light and investigated'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. The Note says <i>'Bank audit would form a major part of the audit of revenue department audit'<\/i>, covering collection methods, settlement time with RBI and reporting to PAOs.\"\r\n },\r\n {\r\n  \"id\": 17022,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"With whose approval is the internal inspection programme for each IA party chalked out?\",\r\n  \"options\": [\r\n   \"the Chief Audit Executive\",\r\n   \"the Financial Adviser\",\r\n   \"the Audit Committee\",\r\n   \"the Head of Department\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Chief Audit Executive<\/b><br><br><b>Para 17.8.1<\/b>: <i>'The internal inspection programme for each party will be chalked out by the IA Wing with the approval of the CAE.'<\/i> Timely intimation goes to the offices concerned, and a copy of the programme is forwarded to the concerned PAO and HoD.<br><br>The Audit Committee approves the Annual Audit Plan and specifies audit areas (<b>Para 17.1.4<\/b>), and the FA vets the annual plan (<b>Para 17.3.2<\/b>). The detailed tour programme of each party is an operational decision of the CAE. The HoD receives a copy but does not approve it.\"\r\n },\r\n {\r\n  \"id\": 17023,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Before the actual audit, what does the IA team send to the auditee unit on the basis of MIS and PFMS data?\",\r\n  \"options\": [\r\n   \"a demand for original paid vouchers from the PAO\",\r\n   \"the draft inspection report for comments\",\r\n   \"the list of officials to be interviewed\",\r\n   \"preliminary findings, with audit memos for data not available\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: preliminary findings, with audit memos for data not available<\/b><br><br><b>Para 17.8.2<\/b>: <i>'preliminary findings from the available records in MIS and PFMS will be sent to the auditee unit before actual audit'<\/i>. The team examines PFMS payment details and other databases, and <i>'audit memo shall be issued for the data not available to the audit team'<\/i>. Key risks may be identified and paras raised, using computer-based audit tools where possible.<br><br>The draft inspection report comes after the audit and is discussed with the Head of Office (<b>Para 17.11.2<\/b>). A list of records to be kept ready is sent with the notice of inspection (<b>Para 17.9.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 17024,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Consider the following statements regarding records to be made available to IA parties:\\n1. A list of records proposed to be examined is sent to the auditee along with the notice of inspection.\\n2. Payments by a CDDO are verified with counterfoils, bank scrolls, the Pay Bill Register and office copies of paid vouchers.\\n3. For every CDDO audit, the IA party must obtain the original paid vouchers from the PAO.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 17.9.1<\/b>: <i>'A list of records proposed to be examined during IA shall also be prepared and sent to the auditee along with the notice of inspection'<\/i> \u2014 statement 1 is correct. <b>Note 1 below Para 17.9.2<\/b>: CDDO payments <i>'will be verified by the IA Party with reference to the counterfoils of cheques, copies of bank scrolls, Pay Bill'<\/i> Register and office copies of the paid vouchers \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'It will not be necessary for the inspection party to obtain original paid vouchers etc. from the PAO'<\/i>; originals are obtained only if there is any doubt.\"\r\n },\r\n {\r\n  \"id\": 17025,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Whose responsibility is it to return the paid vouchers of a Public Works Divisional Office, furnished by the PAO for IA, immediately after completing the audit?\",\r\n  \"options\": [\r\n   \"the Head of the Divisional Office\",\r\n   \"the PAO\",\r\n   \"the Inspecting Officer\",\r\n   \"the CAE\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Inspecting Officer<\/b><br><br><b>Note 4 below Para 17.9.2<\/b>: for Divisional Offices on the Public Works system, the PAO sends paid vouchers and records for the selected month to the IA party, keeping a record in the register in Appendix 17.2. <i>'It will be the Inspecting Officer's responsibility to return the vouchers immediately after completing the IA of the concerned office.'<\/i><br><br>The PAO reviews the register monthly and takes action if vouchers are not received back, but the duty to return lies with the Inspecting Officer. Separate registers are kept for internal and statutory audit parties (<b>Appendix 17.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 17026,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"How often does the PAO review the register of paid vouchers furnished to IA parties, to act on vouchers not received back?\",\r\n  \"options\": [\r\n   \"monthly\",\r\n   \"quarterly\",\r\n   \"weekly\",\r\n   \"half-yearly\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: monthly<\/b><br><br><b>Note 4 below Para 17.9.2<\/b>: <i>'A record of paid vouchers furnished to\/received back from IA will be maintained by the PAO in a register in the form given in APPENDIX 17.2 of this chapter. This register will be reviewed on monthly basis and necessary action shall be taken if the paid vouchers are not received back.'<\/i><br><br>Separate registers are maintained for internal and statutory audit parties. The register watching settlement of Test Audit Note objections, by contrast, is reviewed quarterly (<b>Para 17.12.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 17027,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Consider the following statements regarding frequency of Internal Audit:\\n1. IA of important offices shall be carried out every year.\\n2. All offices shall be audited at least once in a period of three years.\\n3. The frequency is fixed uniformly, irrespective of the staff strength of the IA Wing.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 17.10.1<\/b>: <i>'IA of important offices shall be carried out every year. All offices shall be audited at least once in a period of three years.'<\/i> Statements 1 and 2 are correct.<br><br>Statement 3 is wrong: <i>'the frequency of IA will largely depend upon the staff strength of Internal Audit Wing as well as the number of units falling under its purview'<\/i>. Duration and frequency are decided on nature of transactions, allocation, arrears since last audit and general health of accounts. The CAE informs the Audit Committee and CAA of targets and constraints (<b>Para 17.10.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 17028,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"At least once in how many years shall all offices within the jurisdiction of Internal Audit be audited?\",\r\n  \"options\": [\r\n   \"two years\",\r\n   \"three years\",\r\n   \"five years\",\r\n   \"one year\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: three years<\/b><br><br><b>Para 17.10.1<\/b>: <i>'IA of important offices shall be carried out every year. All offices shall be audited at least once in a period of three years.'<\/i><br><br>One year applies only to important offices. Within these limits, frequency depends on the IA Wing's staff strength and the number of units, with judicious planning based on nature of transactions, allocation, arrears since the last audit and the general health of accounts. The CAE informs the Audit Committee and CAA about targets and constraints (<b>Para 17.10.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 17029,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Consider the following statements regarding drafting of IA inspection reports:\\n1. Reports should be written in polite and dispassionate language, avoiding offensive or sarcastic words.\\n2. Every observation must be supported by some evidence.\\n3. Reports should fix responsibility on the officials concerned for each irregularity.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 17.11.1<\/b>: <i>'The inspection reports should be written in polite and dispassionate language pointing out the risks and\/ or irregularities, rather than sounding accusatory.'<\/i> Statement 1 is correct. <i>'For every observation there must be some evidence.'<\/i> Statement 2 is correct.<br><br>Statement 3 is wrong: <i>'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.'<\/i> Suppositions and allegations are also avoided.\"\r\n },\r\n {\r\n  \"id\": 17030,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"What do Part-I and Part-II of an IA inspection report respectively comprise?\",\r\n  \"options\": [\r\n   \"current irregularities and outstanding old paras\",\r\n   \"Introductory Report and current audit irregularities\",\r\n   \"summary for the Audit Committee and detailed findings\",\r\n   \"financial irregularities and procedural lapses\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: Introductory Report and current audit irregularities<\/b><br><br><b>Para 17.11.1<\/b>: <i>'The inspection report should be in two parts, Part-I comprising of Introductory Report and Part-II comprising the irregularities noticed during current audit.'<\/i><br><br>Outstanding paras from earlier reports are taken up during the subsequent audit and settled through on-the-spot verification. Where settlement is not possible, they are included with updated position in the new report, and the old reports are considered settled. The report is not split between financial and procedural lapses.\"\r\n },\r\n {\r\n  \"id\": 17031,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"During a subsequent audit, what happens to outstanding paras of earlier IA reports that cannot be settled?\",\r\n  \"options\": [\r\n   \"old reports kept open until each para is settled\",\r\n   \"taken into the new report with updated position; old reports settled\",\r\n   \"dropped after two inspection cycles\",\r\n   \"referred to the Audit Committee for write-off\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: taken into the new report with updated position; old reports settled<\/b><br><br><b>Para 17.11.1<\/b>: <i>'IA Party should take up all the outstanding paras pertaining to an office during subsequent audit'<\/i> and settle them through on-the-spot verification of compliance. Where settlement is not possible, outstanding paras with their updated position are taken into the new report, and the old reports are considered settled.<br><br>This consolidates pending issues in the latest report, avoiding multiple open reports. Paras are neither dropped nor written off; the Audit Committee receives reports on pending paras for oversight (<b>Para 17.12.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 17032,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Consider the following statements regarding issue of IA inspection reports:\\n1. Routine errors noticed during inspection may be rectified on the spot.\\n2. Reports are discussed with the Heads of Offices, and their comments incorporated.\\n3. Reports are issued on the spot by the IA party, without vetting at headquarters.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 17.11.2<\/b>: <i>'Routine errors or omissions or commissions noticed during the course of inspection may be got rectified on the spot.'<\/i> Reports <i>'should also be invariably discussed with the Heads of Offices inspected, and their comments if any, should be suitably incorporated'<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong: <i>'Inspection reports should be issued only after they have been vetted at the headquarters'<\/i>, with a copy each to the Head of Office and the CAE. Important points go to the FA and Secretary through the HoAO.\"\r\n },\r\n {\r\n  \"id\": 17033,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"The CAE's reporting to the Chief Accounting Authority and the Audit Committee must include all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"the Audit Charter and independence of the IA activity\",\r\n   \"the audit plan and progress against it\",\r\n   \"management's response to risks the CAE considers unacceptable\",\r\n   \"assessment of integrity of individual officers of the auditee\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: assessment of integrity of individual officers of the auditee<\/b><br><br><b>Para 17.11.3<\/b>: the CAE's reporting must include <i>'The Audit Charter'<\/i>; <i>'Independence of the IA activity'<\/i>; <i>'The audit plan and progress against the plan'<\/i>; resource requirements versus results; conformance with the Code of Ethics and Standards; and <i>'Management's response to risk that in the Chief Audit Executive's judgement, may be unacceptable'<\/i>.<br><br>Assessing individual officers' integrity is not part of it. IA avoids judgemental inferences about individuals, leaving action to administrative authorities (<b>Para 17.11.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 17034,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Match List-I (Element of the 5C framework for audit reporting) with List-II (Question it answers):\\nList-I\\nA. Criteria\\nB. Condition\\nC. Consequence\\nD. Cause\\nList-II\\n1. Why did it happen?\\n2. What effect did it have?\\n3. What exists?\\n4. What should exist?\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-2, C-3, D-1\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 17.11.4<\/b>: <i>'Criteria: What should exist?'<\/i> \u2014 benchmarks such as policy, SOP or norm (A-4). <i>'Condition: What exists?'<\/i> \u2014 the factual evidence found (B-3). <i>'Consequence\/Effect\/ Impact: What effect did it have?'<\/i> \u2014 the risk or exposure from the gap (C-2).<br><br><i>'Cause: Why did it happen?'<\/i> \u2014 the likely reason for the gap (D-1). The fifth element, Corrective Action\/Recommendation, answers 'What should be done?'. The auditor must review all working papers and evidence before finalising paras.\"\r\n },\r\n {\r\n  \"id\": 17035,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"In the 5C framework, identification of which element is described as a prerequisite to making a meaningful recommendation for corrective action?\",\r\n  \"options\": [\r\n   \"the Condition found in audit\",\r\n   \"the Criteria against which evidence is compared\",\r\n   \"the Consequence of the condition\",\r\n   \"the Cause of the unsatisfactory condition\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Cause of the unsatisfactory condition<\/b><br><br><b>Para 17.11.4(d)<\/b>: <i>'Identification of the cause of an unsatisfactory condition is a prerequisite to making a meaningful recommendation for corrective action.'<\/i> Similar causes across observations may reveal an underlying risk that the recommendation should address.<br><br><b>Item (e)<\/b>: a sound recommendation is within the auditee's scope, <i>'addresses the cause and not just the symptoms'<\/i>, and is viable. Criteria, Condition and Consequence establish the gap and its significance, but not the reason for it.\"\r\n },\r\n {\r\n  \"id\": 17036,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"At what interval should progress in settlement of objections in Test Audit Notes issued by Statutory Audit\/CGA Inspection Team be reviewed by the IA Wing?\",\r\n  \"options\": [\r\n   \"quarterly\",\r\n   \"monthly\",\r\n   \"half-yearly\",\r\n   \"annually\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: quarterly<\/b><br><br><b>Para 17.12.1<\/b>: the IA Wing maintains a register in the form in Appendix 17.3, with separate folios for each DDO, to watch settlement of objections in Test Audit Notes. <i>'The progress made towards the settlement of outstanding objections should be reviewed on quarterly basis and appropriate action taken to ensure speedy settlement.'<\/i><br><br>Compliance by DDOs is verified during the next audit, and the register is furnished to Statutory Audit parties when asked. The register of paid vouchers furnished to IA, by contrast, is reviewed monthly (<b>Note 4 below Para 17.9.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 17037,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"To whom are IA paras reviewed and reported regularly, apart from being informed to the CGA through a structured report?\",\r\n  \"options\": [\r\n   \"the Public Accounts Committee\",\r\n   \"the Audit Committee of the Department\",\r\n   \"the Principal Director of Audit\",\r\n   \"the Department of Expenditure\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the Audit Committee of the Department<\/b><br><br><b>Para 17.12.2<\/b>: <i>'IA para shall be reviewed regularly and reported to the Audit Committee of the Department. Status of pending para shall also be brought out in the review meetings of the Department. CGA shall also be informed through a structured report, as stipulated by CGA.'<\/i><br><br>The Audit Committee has oversight of IA, and all major audit observations are presented to it (<b>Para 17.1.4<\/b>). The PAC deals with statutory audit reports of the C&AG, not internal audit paras. The Principal Director of Audit is part of statutory audit.\"\r\n },\r\n {\r\n  \"id\": 17038,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Consider the following statements regarding the Model Charter for Internal Audit:\\n1. IA is an independent, objective assurance and advisory activity designed to add value and improve operations.\\n2. IA is concerned with controls ensuring reliability of information, effective operations, safeguarding of assets and compliance.\\n3. IA may take over the role of management in designing internal controls for programme divisions.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Appendix 17.1<\/b>: <i>'IA is an independent, objective assurance and advisory activity designed to add value and improve the Ministry's\/Department's operations.'<\/i> It is concerned with controls ensuring reliability and integrity of information, effectiveness of operations, safeguarding of assets, and compliance. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong. Programme divisions maintain internal controls; IA may advise on risk management and controls, <i>'but ensure that it does not assume the role of management'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 17039,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"According to CGA's guidelines in the Model Charter, what share of working days of the IA Wing is recommended for Risk Based IA of Schemes?\",\r\n  \"options\": [\r\n   \"60%\",\r\n   \"40%\",\r\n   \"50%\",\r\n   \"75%\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 60%<\/b><br><br><b>Appendix 17.1<\/b>, Annual Audit Plan: CGA's guidelines <i>'include recommendations for utilizing 60% of working days for Risk Based IA of Schemes and 40% of working days for Compliance\/Regularity Audit'<\/i>. Planning for both should follow a risk-based approach.<br><br>The Charter describes the move towards risk-based IA as a paradigm shift from merely checking records and compliance. The Annual Audit Plan is finalised by 15th January, with a copy to the IA Division of the CGA by 15th February.\"\r\n },\r\n {\r\n  \"id\": 17040,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"By what date every year must the IA Wing submit the Annual Audit Plan for the next financial year, through the Financial Adviser, to the Audit Committee?\",\r\n  \"options\": [\r\n   \"31st May\",\r\n   \"15th February\",\r\n   \"31st March\",\r\n   \"15th January\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 15th January<\/b><br><br><b>Appendix 17.1<\/b>: <i>'By 15th of January every year, IA Wing would submit an Annual Audit Plan, for the next financial year, through the Financial Advisor to the Audit Committee'<\/i>, and thereafter perform the approved audits.<br><br>15th February is the date for sending a copy of the approved plan to the O\/o CGA. 31st May is the date for submitting the Annual Audit Review to the O\/o CGA. The plan is based on risk assessments by the Divisions; where these are incomplete, the CAE makes his own assessment.\"\r\n },\r\n {\r\n  \"id\": 17041,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"By what date every year must a copy of the approved Annual Audit Plan be sent to the O\/o CGA?\",\r\n  \"options\": [\r\n   \"31st May\",\r\n   \"15th January\",\r\n   \"31st March\",\r\n   \"15th February\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 15th February<\/b><br><br><b>Appendix 17.1<\/b>: the Annual Audit Plan should be finalised by 15th January, <i>'and a copy of the same should be endorsed to the IA Division O\/o CGA by 15th February'<\/i>. Later it repeats: <i>'A copy of approved Annual Audit Plan should be sent to O\/o CGA by 15th of February every year.'<\/i><br><br>15th January is the date for submitting the plan through the FA to the Audit Committee. 31st May is the date for sending the Annual Audit Review to the O\/o CGA.\"\r\n },\r\n {\r\n  \"id\": 17042,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Within what period should IA audit reports be prepared, for issue after the CAE's approval?\",\r\n  \"options\": [\r\n   \"one month\",\r\n   \"two weeks\",\r\n   \"one week\",\r\n   \"three days\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: one week<\/b><br><br><b>Appendix 17.1<\/b>, Reports: <i>'All audit reports should be prepared within one week and issued immediately after the approval of Chief Audit Executive of the Ministry\/Department.'<\/i> Reports with significant issues are circulated with the approval of the Vice Chairman of the Audit Committee, i.e. the FA.<br><br>Reports are addressed to the HoD with endorsement to the concerned entity, and programme divisions take follow-up action. The Annual Audit Review summarising major observations goes to the Chairperson of the Audit Committee and to the CGA by 31st May.\"\r\n },\r\n {\r\n  \"id\": 17043,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"By what date must the Annual Audit Review of the Ministry\/Department be submitted to the Office of the CGA?\",\r\n  \"options\": [\r\n   \"30th June\",\r\n   \"15th February\",\r\n   \"15th January\",\r\n   \"31st May\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 31st May<\/b><br><br><b>Appendix 17.1<\/b>: a summary of major observations from the year's IA work is brought out in the Annual Audit Review, submitted to the Chairperson of the Audit Committee. <i>'This Annual Audit Review should also be submitted to the Office of CGA in the prescribed format by 31st May'<\/i>.<br><br>15th January is the deadline for the Annual Audit Plan to the Audit Committee, and 15th February for the copy of the approved plan to the CGA. <b>Para 17.3.1(xv)<\/b> lists the Annual Review as a duty of the IA Wing.\"\r\n },\r\n {\r\n  \"id\": 17044,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"With whose approval are IA reports that have significant issues circulated?\",\r\n  \"options\": [\r\n   \"the Secretary of the Ministry\",\r\n   \"the Chief Audit Executive\",\r\n   \"the Vice Chairman of the Audit Committee\",\r\n   \"the IA Division of the O\/o CGA\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Vice Chairman of the Audit Committee<\/b><br><br><b>Appendix 17.1<\/b>, Reports: all audit reports are prepared within one week and issued after the CAE's approval. <i>'Reports, which have significant issues, would be circulated with the approval of Vice Chairman of the Audit Committee.'<\/i> The Vice Chairman is the Financial Adviser.<br><br>Ordinary reports need only the CAE's approval. The Secretary chairs the Audit Committee and receives important points through the HoAO (<b>Para 17.11.2<\/b>), but does not approve circulation. The CGA's IA Division receives the Annual Audit Review.\"\r\n },\r\n {\r\n  \"id\": 17045,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Consider the following statements regarding the organisation of the IA Wing as per the Model Charter:\\n1. The CAE reports to the Secretary through the Financial Adviser.\\n2. Functionally, IA reports to an Audit Committee chaired by the Secretary.\\n3. IA would have unfettered access to all officers, buildings, information and documentation needed for audit.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Appendix 17.1<\/b>: the CAE <i>'would report to the Secretary of the Ministry\/Department through Financial Advisor'<\/i>, while functionally <i>'IA would report to an Audit Committee chaired by Secretary'<\/i>, with the FA as Vice Chairman and the CAE as Member Secretary.<br><br>Access: <i>'IA would have unfettered access to all officers, buildings, information, explanations and documentation required'<\/i>. The Institute of IA notes that independence is achieved through such a dual reporting relationship, with direct access to senior management.\"\r\n },\r\n {\r\n  \"id\": 17046,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"The IA Division set up in the Office of the CGA is structured into all of the following sections EXCEPT:\",\r\n  \"options\": [\r\n   \"Centre of Excellence\",\r\n   \"Planning and coordination\",\r\n   \"Risk Assessment Cell\",\r\n   \"Inspection Wing\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Risk Assessment Cell<\/b><br><br><b>Appendix 17.1<\/b>: to maintain technical standards of accounting in departmentalised offices, the O\/o CGA inspects them, and for this an Inspection Wing (IA Division) has been set up. <i>'The IA Division is structured in three sections viz. (i) Centre of Excellence (ii) Planning and coordination and (iii)Inspection Wing.'<\/i><br><br>There is no separate Risk Assessment Cell. Risk assessment is done by the programme divisions and, where incomplete, by the CAE while preparing the Annual Audit Plan. The IA Division also vets departmental IA Manuals (<b>Para 17.1.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 17047,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"Protections to safeguard the independence of the IA Wing include all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"requiring the auditee to approve the audit plan before audit\",\r\n   \"ensuring the CAE reports to the highest executive level\",\r\n   \"requiring completed audit reports to be made available to the public\",\r\n   \"preventing the audited Ministry from interfering with audit work or reports\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: requiring the auditee to approve the audit plan before audit<\/b><br><br><b>Appendix 17.1<\/b> gives examples of protections: statutory requirements that <i>'Prevent the audited Ministry\/Department from interfering with the conduct of audit work, staffing of the audit activity and publication of the audit report'<\/i>; <i>'Ensure the CAE reports to the highest executive level'<\/i>; and <i>'Require that completed audit reports are made available to the public'<\/i>.<br><br>Auditee approval of the audit plan would compromise independence. The plan is approved by the Audit Committee after the FA's vetting. Such safeguards matter most when IA reports to officials who may themselves be accountable.\"\r\n },\r\n {\r\n  \"id\": 17048,\r\n  \"chapter\": \"Ch 17: GUIDELINES FOR INTERNAL AUDIT (IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS\",\r\n  \"question\": \"How does the Institute of Internal Auditors (IIA) define 'independence' of internal audit, as cited in the Model Charter?\",\r\n  \"options\": [\r\n   \"reporting solely to an external auditor\",\r\n   \"freedom from conditions that threaten unbiased IA\",\r\n   \"separation of IA staff from the Ministry's payroll\",\r\n   \"exemption of IA from administrative control of the Secretary\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: freedom from conditions that threaten unbiased IA<\/b><br><br><b>Appendix 17.1<\/b>: <i>'The Institute of IA (IIA) defines that the Independence is the freedom from conditions that threaten the ability of the IA activity to carry out IA responsibilities in an unbiased manner.'<\/i> The CAE achieves this through direct and unrestricted access to senior management and the Board, via a dual reporting relationship.<br><br>Threats to independence must be managed at individual, engagement, functional and organisational levels. IA remains within the Ministry, reporting to the Secretary through the FA; it is not exempt from administrative control or placed under an external auditor.\"\r\n },\r\n {\r\n  \"id\": 18001,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Consider the following statements regarding the role of CCAs in budgeting under the Revised Charter for FAs, 2023:\\n1. FAs are assisted by the CCAs in budgeting and accounting.\\n2. Budget-related files are submitted to the FA through the Head of Accounting Organisation.\\n3. The Budget Section may be placed outside the CCA's control at the discretion of the administrative Secretary.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 18.1.2<\/b> quotes the Charter: FAs <i>'are assisted by the Chief Controller of Accounts (CCAs)'<\/i> in budgeting and accounting \u2014 statement 1 is correct. <i>'Budget related files shall be submitted to the FA through the Head of Accounting Organization'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <i>'The Budget section should ordinarily function under the control of the CCA; exceptions require concurrence of Department of Expenditure based on valid justification'<\/i>, such as volume of work or special circumstances. The Secretary's discretion alone does not suffice.\"\r\n },\r\n {\r\n  \"id\": 18002,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"If the Budget Section of a Ministry is not to function under the control of the CCA, whose concurrence is required?\",\r\n  \"options\": [\r\n   \"the Department of Expenditure\",\r\n   \"the Financial Adviser of the Ministry\",\r\n   \"the Controller General of Accounts\",\r\n   \"the Budget Division, DEA\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Department of Expenditure<\/b><br><br><b>Para 18.1.2(b)<\/b>: <i>'The Budget section should ordinarily function under the control of the CCA; exceptions require concurrence of Department of Expenditure based on valid justification (e.g. volume of work involved or special circumstances).'<\/i><br><br>The Revised Charter for FAs was itself issued by the Department of Expenditure, which explains why it grants exceptions. The FA is assisted by the CCA and cannot relax the Charter. The CGA and the Budget Division (DEA) have other roles in accounts and budget preparation respectively.\"\r\n },\r\n {\r\n  \"id\": 18003,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Apart from budget formulation, the Revised Charter assigns the FAs all of the following roles EXCEPT:\",\r\n  \"options\": [\r\n   \"Outcome Budget and FRBM-related tasks\",\r\n   \"Expenditure and Cash Management\",\r\n   \"statutory audit of the Ministry's accounts\",\r\n   \"Non-Tax Receipt estimation\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: statutory audit of the Ministry's accounts<\/b><br><br><b>Para 18.1.3<\/b>: <i>'Apart from budget formulation many other associated roles are assigned to the FAs by the Charter. They are Outcome Budget, FRBM related tasks, Expenditure and Cash Management, Non-Tax Receipt estimation, monitoring of asset and liabilities, financial management systems, etc.'<\/i><br><br>Statutory audit is the C&AG's function under the Constitution and the CAG (DPC) Act. The FA works within the Ministry and cannot be its statutory auditor. The HoAO, familiar with past utilisation patterns, is best placed to advise on optimal use of funds.\"\r\n },\r\n {\r\n  \"id\": 18004,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Consider the following statements regarding the budgeting cycle in the Government of India:\\n1. Budget Estimates are based on past expenditure, committed liabilities and anticipated commitments of the next year.\\n2. Re-appropriation proposals attracting NS\/NIS are approved by Parliament through Supplementary Demands for Grants.\\n3. At the mid-year Revised Estimates stage, the BE for the next financial year is also discussed and finalised.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 18.2.1<\/b>: BE is <i>'based on expenditure patterns of past year(s), committed liabilities of current and anticipated financial commitments of next financial year'<\/i>. <b>Para 18.2.2<\/b>: re-appropriations are approved by the Secretary, by the Secretary (Expenditure), or, for NS\/NIS, by Parliament through SDGs.<br><br><b>Para 18.2.3<\/b>: BE undergoes mid-year review in October\/November and RE is projected, with six months' expenditure available as an indicator. <i>'Significantly, in the discussions at the RE stage, the BE of the next financial year is also discussed and finalised.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 18005,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"In the first week of which month does the Budget Division, Ministry of Finance usually issue the Budget Circular seeking RE for the current year and BE for the ensuing year?\",\r\n  \"options\": [\r\n   \"July\",\r\n   \"October\",\r\n   \"September\",\r\n   \"December\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: September<\/b><br><br><b>Para 18.3.1.1<\/b>: <i>'Usually Budget Division, Ministry of Finance issues Budget Circular in the first week of September seeking inputs from ministries\/departments related to RE for current financial year and BE for ensuing financial year.'<\/i> These estimates form the basis for pre-budget discussions, usually held in October\u2013November.<br><br>The mid-year review producing RE takes place in October\/November (<b>Para 18.2.3<\/b>), after the Circular. Accepted RE figures are communicated to offices by HoDs in January\u2013February (<b>Para 18.3.10.5<\/b>).\"\r\n },\r\n {\r\n  \"id\": 18006,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"On what basis are Ministries expected to provide realistic Revised Estimates in response to the Budget Circular?\",\r\n  \"options\": [\r\n   \"preceding 6 months' expenditure and next 6 months' committed liabilities\",\r\n   \"the previous year's actuals increased by the rate of inflation\",\r\n   \"the Budget Estimates reduced by savings in the first quarter\",\r\n   \"expenditure of the first 9 months projected for the full year\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: preceding 6 months' expenditure and next 6 months' committed liabilities<\/b><br><br><b>Para 18.3.1.1<\/b>: <i>'Ministries are expected to provide realistic estimates of RE based on preceding 6 months' expenditure and committed liabilities for next 6 months.'<\/i> Estimates for the ensuing year are based on anticipated expenditure, which forms the basis for deciding BE.<br><br>By the RE stage in October\/November, six months' actual expenditure is available as an indicator of utilisation (<b>Para 18.2.3<\/b>). Nine months' data would not be available at that time. Mechanical inflation-based projections are not the prescribed basis.\"\r\n },\r\n {\r\n  \"id\": 18007,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"For providing realistic RE and BE estimates, the Head of Accounting Organisation should analyse expenditure trends of the last how many years under different schemes?\",\r\n  \"options\": [\r\n   \"3 years\",\r\n   \"5 years\",\r\n   \"2 years\",\r\n   \"10 years\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 5 years<\/b><br><br><b>Para 18.3.1.2<\/b>: as custodians of financial data and in charge of the Budget Section, HoAOs <i>'should analyse last 5 years expenditure trends under different schemes, and suggest reasonable estimates for each of the schemes'<\/i>. They show actual expenditure figures and analysis to programme managers and prepare estimates as close to reality as possible.<br><br>They should also consider SNA balances under Centrally Sponsored Schemes and CNA balances under Central Sector Schemes while projecting estimates. The MTEF, by contrast, sets a three-year rolling target (<b>Para 18.3.6.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 18008,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"While projecting estimates, which balances should the Head of Accounting Organisation consider for Centrally Sponsored Schemes and Central Sector Schemes respectively?\",\r\n  \"options\": [\r\n   \"PD Account balances and TSA balances\",\r\n   \"CNA balances and SNA balances\",\r\n   \"TSA balances and SNA balances\",\r\n   \"SNA balances and CNA balances\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: SNA balances and CNA balances<\/b><br><br><b>Para 18.3.1.2<\/b>: HoAOs <i>'should also consider Single Nodal Account (SNA) and Central Nodal Account (CNA)'<\/i> balances under Centrally Sponsored Schemes and Central Sector Schemes respectively, while projecting estimates.<br><br>SNA applies to CSS, where each State designates a Single Nodal Agency (<b>Para 10.15<\/b>), and CNA to Central Sector Schemes (<b>Para 10.14<\/b>). The reversed pairing is the natural trap. Unspent balances parked with agencies reduce the fresh funds needed.\"\r\n },\r\n {\r\n  \"id\": 18009,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"After Budget discussions, in which system does the Budget Section fill up the Statement of Budget Estimates (SBE), which forms the basis of the Expenditure Budget and Demands for Grants?\",\r\n  \"options\": [\r\n   \"Union Budget Information System (UBIS)\",\r\n   \"Public Financial Management System (PFMS)\",\r\n   \"e-Lekha\",\r\n   \"Budget Monitoring System of CGA\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Union Budget Information System (UBIS)<\/b><br><br><b>Para 18.3.1.3<\/b>: after the Ministry of Finance communicates RE and BE ceilings, the HoAO <i>'should thereafter ensure that Statement of Budget Estimates (SBE) is filled up within stipulated time in Union Budget Information System (UBIS), by their budget section. This will form the basis for preparation of Expenditure Budget and Demands for Grants (DG).'<\/i><br><br>DDGs are also prepared in UBIS, from which PFMS fetches the data for expenditure in the new year (<b>Para 18.3.7.1<\/b>). e-Lekha consolidates accounts, not budget estimates.\"\r\n },\r\n {\r\n  \"id\": 18010,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Consider the following statements regarding allocations for special categories while entering SBE in UBIS:\\n1. Allocations for NER must follow guidelines issued by DoNER.\\n2. Allocations for SC\/ST must follow guidelines issued by NITI Aayog.\\n3. Correctness of these allocations need not be checked at the SBE stage, as it is reviewed in the DDG.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 18.3.1.4<\/b>: <i>'At the time of entering SBE in UBIS, particular care should be taken to ensure that allocations under special categories, such as NER and SC\/ST are correctly entered. Guidelines for allocations to NER and SC\/ST issued by DoNER and NITI Aayog respectively from time to time must be adhered to.'<\/i> Statements 1 and 2 are correct.<br><br>Statement 3 is wrong: the care must be taken at the SBE stage itself, since SBE forms the basis of the Expenditure Budget and Demands for Grants (<b>Para 18.3.1.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 18011,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Who is entrusted with the responsibility of providing Non-Tax Revenue estimates of a Ministry to the Budget Division, Ministry of Finance?\",\r\n  \"options\": [\r\n   \"the Head of Accounting Organisation\",\r\n   \"the Financial Adviser\",\r\n   \"the administrative divisions\",\r\n   \"the DIPAM\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Head of Accounting Organisation<\/b><br><br><b>Para 18.3.2.1<\/b>: <i>'The responsibility of providing NTR estimates of Ministries\/Departments to Budget Division, Ministry of Finance has been entrusted with Head of Accounting Organization i.e. Pr.CCAs\/CCAs\/CAs(i\/c)'<\/i>, who should analyse past trends of NTR receipts with components and project accurate estimates.<br><br>NTR estimation is also listed among the FA's broader Charter roles (<b>Para 18.1.3<\/b>), and the HoAO assists the FA (<b>Para 16.1.1<\/b>), but the specific responsibility for supplying estimates rests with the HoAO. DIPAM issues the Dividend Policy for CPSUs.\"\r\n },\r\n {\r\n  \"id\": 18012,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Consider the following statements regarding estimation and arrears of Non-Tax Revenue:\\n1. Ministries are expected to ensure that their CPSUs pay dividend as per the Dividend Policy issued by DIPAM.\\n2. The C&AG has observed inconsistencies relating to arrears of non-tax revenues in its report on FRBM compliance.\\n3. While reporting NTR arrears, guarantee fee arrears should also be reconciled.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 18.3.2.2<\/b>: Ministries should recover NTR arrears and <i>'ensure all their CPSUs are paying dividend as per the Dividend Policy issued by DIPAM'<\/i>. <b>Para 18.3.2.3<\/b>: the C&AG's Report No. 20 of 2018 on FRBM compliance observed <i>'inconsistencies\/discrepancies relating to arrears of non-tax revenues'<\/i>.<br><br>Therefore special attention is to be given to reconciliation and recovery of arrears, and <i>'While reporting NTR arrears, information particularly relating to guarantee fee arrears should also be reconciled.'<\/i> Arrears of NTR are also an FRBM disclosure in the Receipt Budget (<b>Para 18.3.5.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 18013,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"The Expenditure Profile laid in Parliament includes all of the following statements EXCEPT:\",\r\n  \"options\": [\r\n   \"Gender Budget Statement\",\r\n   \"Allocations for Welfare of Children\",\r\n   \"Estimated Strength of Establishment and Provisions therefor\",\r\n   \"Statement of Guarantees given by the Government\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Statement of Guarantees given by the Government<\/b><br><br><b>Para 18.3.3.1<\/b>: important statements of the Expenditure Profile include the <i>'Gender Budget Statement'<\/i>, <i>'Allocations for Welfare of Children'<\/i>, the statement showing <i>'\\\"Estimated Strength of Establishment and Provisions therefor\\\"'<\/i>, and allocations for the welfare of Scheduled Castes and Scheduled Tribes.<br><br>The Statement of Guarantees is an FRBM disclosure included in the Receipt Budget (<b>Para 18.3.5.1<\/b>), not in the Expenditure Profile. Ministries fill Expenditure Profile data in UBIS immediately after the SBE (<b>Para 18.3.3.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 18014,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Since which year have expected outputs and outcomes of schemes been presented in a consolidated Outcome Budget document along with the Budget?\",\r\n  \"options\": [\r\n   \"2011-12\",\r\n   \"2014-15\",\r\n   \"2019-20\",\r\n   \"2017-18\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2017-18<\/b><br><br><b>Para 18.3.4.1<\/b>: <i>'Since 2017-18, in addition to the financial outlays of schemes of the Ministries\/Departments being indicated in the Budget document, the expected outputs and outcomes of the schemes are also being presented in a consolidated Outcome Budget document, along with the Budget.'<\/i><br><br>These are presented to Parliament in measurable terms, bringing greater accountability. The OOMF is prepared in English and Hindi in the format given in the Budget Circular. 2011-12 is when IGAS-2 on grants-in-aid was introduced in the Finance Accounts (<b>Para 12.5.4.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 18015,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Arrange the following steps in the preparation of the Output-Outcome Monitoring Framework (OOMF) in the correct sequence:\\n1. DoE reviews targets against budgeted outlay in consultation with DMEO, NITI Aayog\\n2. The final document is forwarded to the Budget Division\\n3. NITI Aayog consolidates and forwards it to the Department of Expenditure (PFC-II Division)\\n4. Ministries submit the OOMF to NITI Aayog\",\r\n  \"options\": [\r\n   \"4-3-2-1\",\r\n   \"3-4-1-2\",\r\n   \"4-1-3-2\",\r\n   \"4-3-1-2\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 4-3-1-2<\/b><br><br><b>Para 18.3.4.2<\/b>: <i>'Ministries\/Departments shall submit OOMF to NITI Aayog which will consolidate and forward the same to Department of Expenditure (PFC-II Division). DoE 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.'<\/i><br><br>The OOMF is prepared in both English and Hindi. <b>Para 18.3.4.3<\/b>: the HoAO should be closely involved, basing projections on past projections, performance and actual budget outlay.\"\r\n },\r\n {\r\n  \"id\": 18016,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"The FRBM Rules, 2004 require all of the following disclosures to be included in the Receipt Budget EXCEPT:\",\r\n  \"options\": [\r\n   \"Guarantees given by the Government\",\r\n   \"Tax revenues raised but not realised\",\r\n   \"the Medium-Term Expenditure Framework Statement\",\r\n   \"Arrears of Non-Tax Revenues\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Medium-Term Expenditure Framework Statement<\/b><br><br><b>Para 18.3.5.1<\/b>: under the FRBM Rules, 2004, statements to be included in the Receipt Budget are <i>'Guarantees given by the Government, Tax Revenues raised but not realized, Arrears of Non Tax Revenues, and Asset Register'<\/i>. The HoAO ensures their data matches accounts data.<br><br>The MTEF Statement is a separate document laid under Section 3 of the FRBM Act in the session following the budget session (<b>Para 18.3.6<\/b>). It is not part of the Receipt Budget disclosures.\"\r\n },\r\n {\r\n  \"id\": 18017,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Match List-I (Document\/statement) with List-II (Where it is presented):\\nList-I\\nA. Statement of Guarantees given by the Government\\nB. Gender Budget Statement\\nC. Expected outputs and outcomes of schemes\\nD. Medium-Term Expenditure Framework\\nList-II\\n1. Outcome Budget\\n2. Separately, in the session following the budget session\\n3. Receipt Budget\\n4. Expenditure Profile\",\r\n  \"options\": [\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-3, B-1, C-4, D-2\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-4, C-1, D-2<\/b><br><br><b>Para 18.3.5.1<\/b>: guarantees are an FRBM disclosure in the <i>'Receipt Budget'<\/i> (A-3). <b>Para 18.3.3.1<\/b>: the Gender Budget Statement is part of the Expenditure Profile (B-4). <b>Para 18.3.4.1<\/b>: outputs and outcomes are presented in <i>'a consolidated Outcome Budget document'<\/i> (C-1).<br><br><b>Para 18.3.6.2<\/b>: <i>'MTEF Statement has to be laid in the session immediately following the session of the Parliament in which the budget has been presented'<\/i> (D-2).\"\r\n },\r\n {\r\n  \"id\": 18018,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"For what period does the Medium-Term Expenditure Framework (MTEF) Statement set a rolling target for expenditure indicators?\",\r\n  \"options\": [\r\n   \"five years\",\r\n   \"three years\",\r\n   \"two years\",\r\n   \"one year\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: three years<\/b><br><br><b>Para 18.3.6.1<\/b>: Section 3 of the FRBM Act, 2003 requires the MTEF Statement to be laid in both Houses. <i>'The MTEF Statement sets a three-year rolling target for the expenditure indicators with specification of underlying assumptions and risks involved.'<\/i><br><br>It gives a medium-term perspective and a path for fiscal consolidation. Since MTEF shows estimated expenditure for the next three years, HoAOs should be active in finalising estimates based on past trends and approved scheme outlays (<b>Para 18.3.6.3<\/b>). Five years is the period for trend analysis for RE\/BE (<b>Para 18.3.1.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 18019,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"As per the FRBM Rules, 2004, in which session of Parliament must the MTEF Statement be laid?\",\r\n  \"options\": [\r\n   \"the session immediately following the budget session\",\r\n   \"the budget session itself, along with the Budget\",\r\n   \"the winter session of each year\",\r\n   \"any session within six months of the budget\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the session immediately following the budget session<\/b><br><br><b>Para 18.3.6.2<\/b>: <i>'As per FRBM Rules, 2004 MTEF Statement has to be laid in the session immediately following the session of the Parliament in which the budget has been presented.'<\/i> Ministries are therefore expected to start preparing MTEF immediately after the budget is passed.<br><br>The MTEF sets three-year rolling targets for expenditure indicators (<b>Para 18.3.6.1<\/b>). FRBM disclosures on guarantees, unrealised taxes, NTR arrears and the Asset Register, by contrast, form part of the Receipt Budget presented with the Budget.\"\r\n },\r\n {\r\n  \"id\": 18020,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"From where does PFMS obtain the Detailed Demands for Grants (DDG) data for incurring expenditure in the new financial year?\",\r\n  \"options\": [\r\n   \"from the Principal Accounts Office's uploads\",\r\n   \"directly from UBIS\",\r\n   \"from the Appropriation Act schedules\",\r\n   \"from e-Lekha\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: directly from UBIS<\/b><br><br><b>Para 18.3.7.1<\/b>: <i>'Based on final ceilings of RE and BE decided in pre-budget meetings, Ministries\/Departments prepare their respective DDG in UBIS. PFMS fetches DDGs data from UBIS directly and makes it available for Ministries\/Departments for incurring expenditure in the new financial year.'<\/i><br><br>This integration builds the budget check into PFMS, so payments stay within authorised budget lines (<b>Para 18.3.12.1<\/b>). The SBE is also filled in UBIS (<b>Para 18.3.1.3<\/b>). e-Lekha holds accounts data, not budget provisions.\"\r\n },\r\n {\r\n  \"id\": 18021,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"While preparing the DDG, whom should administrative divisions and Budget Sections consult in case of doubt about budget classification?\",\r\n  \"options\": [\r\n   \"the C&AG\",\r\n   \"the Budget Division, DEA\",\r\n   \"the Principal Accounts Office of the Ministry\",\r\n   \"NITI Aayog\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Principal Accounts Office of the Ministry<\/b><br><br><b>Para 18.3.7.4<\/b>: administrative divisions, being concerned with programme implementation, are not expected to know the intricacies of budget classification, and Budget Sections assist them. <i>'Whenever in doubt, the Principal Accounts Office of the Ministry must be consulted.'<\/i><br><br><b>Para 18.3.7.5<\/b>: the classification must follow the List of Major and Minor Heads and be available in PFMS's Account Code Directory. Proposals for new budget lines go to the Budget Division (<b>Para 18.3.7.6<\/b>), but routine classification doubts are resolved by the Principal Accounts Office.\"\r\n },\r\n {\r\n  \"id\": 18022,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"When proposing a new budget line in the DDG, all of the following heads are to be avoided as far as possible EXCEPT:\",\r\n  \"options\": [\r\n   \"Minor Head 800 (Other Receipts\/Expenditure)\",\r\n   \"Object Head 01 (Salaries)\",\r\n   \"Object Head 49 (Other Revenue Expenditure)\",\r\n   \"Object Head 43 (Suspense)\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: Object Head 01 (Salaries)<\/b><br><br><b>Para 18.3.7.6<\/b>: while proposing a new budget line, it shall be ensured that <i>'Minor Heads like 800 (Other Receipts\/Other Expenditure\/Other Deposits\/Other Loans), and Object Heads like 43 (Suspense),49 (Other Revenue Expenditure),60 (Other Capital expenditure), and 77 (Other Fixed Assets) are avoided as much as possible'<\/i>.<br><br>These residuary heads obscure the nature of expenditure. Object Head 01 (Salaries) is a specific, descriptive head, not a residuary one. The HoAO should frequently analyse expenditure under residuary heads and advise divisions to avoid them.\"\r\n },\r\n {\r\n  \"id\": 18023,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"With what must the Major Head totals and the charged\/voted provisions by Revenue and Capital sections in a Ministry's DDG exactly correspond?\",\r\n  \"options\": [\r\n   \"the provisions in the DG prepared by the Budget Division\",\r\n   \"the Revised Estimates of the current year\",\r\n   \"the previous year's Appropriation Accounts\",\r\n   \"the MEP\/QEP annexed to the DDG\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the provisions in the DG prepared by the Budget Division<\/b><br><br><b>Para 18.3.7.3<\/b>: <i>'Ministries\/Departments shall ensure that the totals for each Major Head and the total provisions by Revenue and Capital Sections separately for 'charged' and 'voted' included in the DDG exactly correspond to the provisions included in the DG prepared by the Budget Division.'<\/i><br><br><b>Para 11.3.1<\/b> similarly requires Head-wise Appropriation Accounts to conform to Major Head totals in the Main DG, with discrepancies between DG and DDG corrected by corrigendum. The MEP\/QEP is a cash management annexure, not a provision.\"\r\n },\r\n {\r\n  \"id\": 18024,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"A Ministry has savings in its Revenue-Voted section and needs additional funds in the Capital-Voted section of the same Demand. Which type of Supplementary Demand is appropriate?\",\r\n  \"options\": [\r\n   \"no supplementary; re-appropriation suffices\",\r\n   \"Token Supplementary\",\r\n   \"Cash Supplementary\",\r\n   \"Technical Supplementary\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Technical Supplementary<\/b><br><br><b>Para 18.3.8.2<\/b>: <i>'Technical Supplementary is required for surrender of savings from one section of the Grant in lieu of requirement in the other. i.e., between Revenue-Voted, Revenue-Charged, Capital-Voted and Capital-Charged.'<\/i><br><br>Re-appropriation cannot move funds between sections, since each section is separately voted. Token Supplementary applies where savings are within the same section but NS\/NIS limits require Parliament's approval. Cash Supplementary increases the Demand and should be a last resort (<b>Para 18.3.8.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 18025,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"A Ministry wishes to re-appropriate savings within the same section of a Demand, but the re-appropriation crosses NS\/NIS limits. What should it seek?\",\r\n  \"options\": [\r\n   \"an advance from the Contingency Fund\",\r\n   \"a Technical Supplementary\",\r\n   \"a Cash Supplementary for the full amount\",\r\n   \"a Token Supplementary of \u20b90.01 crore\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: a Token Supplementary of \u20b90.01 crore<\/b><br><br><b>Para 18.3.8.2<\/b>: <i>'Token supplementary of \u20b9 0.01 crore is 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.'<\/i> The token amount obtains Parliament's approval without increasing the Demand.<br><br>A Technical Supplementary moves savings between sections. A Cash Supplementary is for funds beyond the original appropriation. A Contingency Fund advance is for urgent unforeseen expenditure pending Parliament's authorisation (<b>Para 18.3.11<\/b>).\"\r\n },\r\n {\r\n  \"id\": 18026,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"What is the amount of appropriation sought in a Token Supplementary Demand?\",\r\n  \"options\": [\r\n   \"\u20b90.1 crore (\u20b910 lakh)\",\r\n   \"\u20b91 crore\",\r\n   \"\u20b90.01 crore (\u20b91 lakh)\",\r\n   \"\u20b91,000\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: \u20b90.01 crore (\u20b91 lakh)<\/b><br><br><b>Para 18.3.8.1<\/b>, table: Token Supplementary <i>'is obtained when re-appropriation is sought to be done within the same section of the Demand and a token appropriation of \u20b9 0.01 cr (\u20b9 1 lakh) is sought'<\/i>. <b>Para 18.3.8.2<\/b> repeats this.<br><br>The token sum only secures Parliament's approval for a re-appropriation that crosses NS\/NIS limits; there is no net increase in the Demand. Note that \u20b90.01 crore equals \u20b91 lakh, not \u20b910 lakh.\"\r\n },\r\n {\r\n  \"id\": 18027,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Under which type of Supplementary Demand is the transfer of a scheme from one Demand to another, with surrender from one Demand and increase in the other, covered?\",\r\n  \"options\": [\r\n   \"Cash Supplementary\",\r\n   \"Token Supplementary\",\r\n   \"Technical Supplementary\",\r\n   \"no supplementary; handled by re-appropriation\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Technical Supplementary<\/b><br><br><b>Para 18.3.8.1<\/b>, table: Technical Supplementary covers cases where <i>'surrender is sought to be effected from one section of the Demand for additionality in the other'<\/i>, and also transfer of a scheme from one Demand to another, resulting in surrender from the transferring Demand and increase in the receiving Demand. Other cases include expenditure met with matching receipts and waivers\/write-offs, with no net increase in the overall appropriation.<br><br>Re-appropriation works only within a grant, so it cannot move funds between Demands.\"\r\n },\r\n {\r\n  \"id\": 18028,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Consider the following statements regarding Supplementary Demands for Grants:\\n1. Cash Supplementary should be sought only as a last resort and after proper due diligence.\\n2. A proposal for SDG should be made only when the scheme has been approved by the competent authority.\\n3. An SDG may provide funds for requirements extending into the next financial year.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 18.3.8.3<\/b>: the HoAO should explore meeting needs through Token or Technical Supplementary, and <i>'Cash supplementary should only be sought as a last resort and after proper due diligence'<\/i> \u2014 statement 1 is correct. <b>Para 18.3.8.4<\/b>: SDG proposals should be made <i>'only when the programme\/ scheme for which additional provision is sought has been approved by competent authority'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: they <i>'should be limited to the funding requirements within the relevant financial year'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 18029,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Consider the following statements regarding re-appropriation of funds:\\n1. It may be sanctioned by a competent authority at any time before the close of the financial year.\\n2. It shall be made only when funds in the transferring unit will not be utilised in full and are not needed.\\n3. Frequent re-appropriation depicts poor budgeting and must be taken note of.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 18.3.9.1<\/b>: re-appropriation from one primary unit to another within a grant <i>'may be sanctioned by a competent authority at any time before the close of the financial year. However, frequent re-appropriation of funds depicts poor budgeting and must be taken note of.'<\/i><br><br><b>Para 18.3.9.2<\/b>: it is made only when <i>'the appropriation for the unit from which funds are to be transferred shall not be utilized in full and the funds proposed to be re-appropriated will not be needed'<\/i>. Powers are subject to Rule 10 of DFPR, 1978.\"\r\n },\r\n {\r\n  \"id\": 18030,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Whose responsibility is it to review the reasons for savings\/excess given by programme divisions under a budget line, to avoid vague phrases?\",\r\n  \"options\": [\r\n   \"the Budget Section of the line Ministry\",\r\n   \"the Principal Accounts Office\",\r\n   \"the Audit Committee\",\r\n   \"the Budget Division, Ministry of Finance\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Budget Section of the line Ministry<\/b><br><br><b>Para 18.3.9.5<\/b>: <i>'It is the responsibility of Budget Section of line ministries\/departments to review the reasons for savings\/excess given by the program divisions, to avoid vague phrases, if any, under a particular budget line.'<\/i> This becomes more pertinent when preparing the Appropriation Accounts.<br><br><b>Para 11.5.2<\/b> likewise requires avoiding vague reasons like 'due to over estimates' in Appropriation Accounts. The Principal Accounts Office obtains reasons from the Budget Wing (<b>Para 11.3.4(i)<\/b>), but reviewing their quality at source rests with the Budget Section.\"\r\n },\r\n {\r\n  \"id\": 18031,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Consider the following statements regarding expenditure management:\\n1. No expenditure shall be incurred on a 'New Service' not in the Budget without a supplementary grant.\\n2. If expenditure in excess of the grant is necessary, a supplementary grant or an advance from the Contingency Fund should be obtained.\\n3. Unspent balance of a grant at year-end may be carried forward for use in the next year.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 18.3.10.2<\/b>: <i>'No expenditure shall be incurred during a financial year on a 'New Service' not included in the Annual Budget without obtaining a supplementary grant.'<\/i> Statement 1 is correct. <b>Para 18.3.10.3<\/b>: if excess is necessary, <i>'supplementary grant or appropriation or an advance from the Contingency Fund should be obtained'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 18.3.10.4<\/b>: <i>'Any unspent balance will not be available for utilization in the next year and thus lapses at the end of the year.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 18032,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"When are the figures accepted by the Ministry of Finance against Revised Estimates usually communicated to offices by the HoDs?\",\r\n  \"options\": [\r\n   \"October\u2013November\",\r\n   \"January\u2013February\",\r\n   \"September\",\r\n   \"March\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: January\u2013February<\/b><br><br><b>Para 18.3.10.5<\/b>: <i>'The figures as accepted by the Ministry of Finance against RE are communicated to the offices by the HoDs sometime in January-February.'<\/i> Expenditure for the rest of the year must stay within the accepted provisions; if insufficient, the matter is taken up with the HoD for re-appropriation.<br><br>October\u2013November is when pre-budget RE\/BE discussions take place (<b>Para 18.3.1.1<\/b>). September is when the Budget Circular is issued. Final Estimates are submitted in March with the February expenditure statement (<b>Para 18.3.10.6<\/b>).\"\r\n },\r\n {\r\n  \"id\": 18033,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Along with which statement do offices submit their Final Estimates, showing excesses or savings over the accepted RE?\",\r\n  \"options\": [\r\n   \"the Monthly Statement of expenditure of January, submitted in February\",\r\n   \"the Monthly Statement of expenditure of February, submitted in March\",\r\n   \"the annual accounts, submitted in April\",\r\n   \"the Revised Estimates, submitted in November\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the Monthly Statement of expenditure of February, submitted in March<\/b><br><br><b>Para 18.3.10.6<\/b>: <i>'The offices will be required to submit the Final Estimates along with the Monthly Statement of expenditure of February to be submitted in March.'<\/i> Excesses or savings over accepted RE are shown with full justification.<br><br>No additional provision is granted by the Finance Ministry at this stage; the HoD may provide funds by re-appropriating savings from other units. Final March expenditure is incurred only after such re-appropriation, and there should be no variation between the accepted RE (as adjusted) and actual expenditure.\"\r\n },\r\n {\r\n  \"id\": 18034,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Consider the following statements regarding Final Estimates and year-end expenditure:\\n1. At the Final Estimates stage, the Finance Ministry grants additional provision where justified.\\n2. The HoD may provide additional funds to an office by re-appropriation of savings from other units.\\n3. The PAO will not entertain any claim in excess of the provision.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 2 and 3 only<\/b><br><br><b>Para 18.3.10.6<\/b>: <i>'the HoD may provide additional funds needed by any office by re-appropriation of savings from other units to the extent available'<\/i> \u2014 statement 2 is correct. <i>'There could normally be no excesses, as the PAO will not entertain any claim in excess of the provision.'<\/i> Statement 3 is correct.<br><br>Statement 1 is wrong: <i>'no additional provision could be granted by the Finance Ministry'<\/i> at this stage. Non-utilisation of available provisions is also viewed seriously, as it deprives other needy units.\"\r\n },\r\n {\r\n  \"id\": 18035,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"As what are Monthly and Quarterly Expenditure Plans (MEP\/QEP) to be provided by Ministries for better cash management?\",\r\n  \"options\": [\r\n   \"part of the Statement of Budget Estimates\",\r\n   \"a separate statement laid in Parliament\",\r\n   \"part of the Outcome Budget\",\r\n   \"an annexure to their DDGs\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: an annexure to their DDGs<\/b><br><br><b>Para 18.3.10.7<\/b>: <i>'For better cash management, Ministries\/Departments are mandated to provide Monthly and Quarterly Expenditure Plans (MEP\/QEP) in their respective DDGs, as an annexure.'<\/i> The Budget Division also issues cash management and exchequer-based expenditure management guidelines.<br><br><b>Para 18.3.10.8<\/b>: non-adherence to MEP\/QEP would seriously disturb the Government's borrowing plan, so the HoAO helps both in projecting accurate plans and in adhering to them, reporting abnormal variations to the administrative Secretary.\"\r\n },\r\n {\r\n  \"id\": 18036,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"What would be the consequence of non-adherence to MEP\/QEP and cash management guidelines, for which it is viewed seriously?\",\r\n  \"options\": [\r\n   \"penal interest levied by RBI\",\r\n   \"serious disturbance to the Government's borrowing plan\",\r\n   \"immediate lapse of the unspent grant\",\r\n   \"need for a Token Supplementary\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: serious disturbance to the Government's borrowing plan<\/b><br><br><b>Para 18.3.10.8<\/b>: <i>'Non-adherence to MEP\/QEP and cash management guidelines would seriously disturb borrowing plan of the Government.'<\/i> Therefore the HoAO should help in projecting accurate MEP\/QEPs and adhering to them, and bring abnormal variations in expenditure to the administrative Secretary's notice.<br><br>Penal interest relates to delayed remittances by banks, not Ministry spending. Grants lapse only at year-end (<b>Para 18.3.10.4<\/b>). Token Supplementary concerns NS\/NIS re-appropriation. Ministries must also follow SNA\/CNA guidelines (<b>Para 18.3.10.9<\/b>).\"\r\n },\r\n {\r\n  \"id\": 18037,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"To what amount was the corpus of the Contingency Fund of India increased through the Finance Act, 2021?\",\r\n  \"options\": [\r\n   \"\u20b930,000 crore\",\r\n   \"\u20b95,000 crore\",\r\n   \"\u20b950,000 crore\",\r\n   \"\u20b93,000 crore\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: \u20b930,000 crore<\/b><br><br><b>Para 18.3.11.1<\/b>: Article 267 provides for the Contingency Fund of India in the nature of an imprest, at the President's disposal, for unforeseen expenditure pending authorisation by Parliament under Article 115 or 116. <i>'Government of India through Finance Act, 2021 increased the corpus of Contingency Fund of India from \u20b9 500 crore to \u20b9 30,000 crore.'<\/i><br><br>In view of the increased corpus, additionality is preferably allocated from the Contingency Fund instead of authorising excess expenditure under Rules 61 and 69 of GFR (<b>Para 18.3.11.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 18038,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"In view of the increased corpus of the Contingency Fund of India, by what means is additionality sought by line Ministries preferably met?\",\r\n  \"options\": [\r\n   \"Cash Supplementary in the next session\",\r\n   \"authorising excess expenditure under Appendix-10 of GFR\",\r\n   \"allocation from the Contingency Fund, instead of excess expenditure\",\r\n   \"re-appropriation from other Ministries' grants\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: allocation from the Contingency Fund, instead of excess expenditure<\/b><br><br><b>Para 18.3.11.2<\/b>: <i>'In view of the increased corpus of Contingency Fund, additionality sought by the line Ministries\/Departments, if any, are preferred to be allocated from the Contingency Fund instead of authorising excess expenditure in terms of Rules 61 and 69 of GFR 2017 (APPENDIX-10).'<\/i><br><br>The corpus was raised from \u20b9500 crore to \u20b930,000 crore by the Finance Act, 2021. Re-appropriation cannot move funds between Ministries' grants. After the advance, appropriation must be obtained from Parliament to recoup it (<b>Para 18.3.11.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 18039,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Consider the following statements regarding advances from the Contingency Fund of India:\\n1. The proposal is sent to the Budget Division, giving reasons why the Ministry cannot wait for the SDG.\\n2. After the advance is spent, appropriation is obtained from Parliament to recoup it.\\n3. A Transfer Entry is made for final booking of the expenditure.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 18.3.11.3<\/b>: proposals go to the Budget Division in the prescribed GFR format, <i>'giving appropriate reasons for immediate requirement of funds, and why Ministry\/Department cannot wait till SDG through the Parliament'<\/i>.<br><br><b>Para 18.3.11.4<\/b>: <i>'After Contingency Advance is taken and funds are expended, 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.'<\/i> Un-recouped advances are reported in a statement with the Appropriation Accounts (<b>Para 11.3.4(d)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 18040,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"When Excess Expenditure under Appendix-10 of GFR is granted by the Budget Division, who authorises the PAOs to override the budgetary provisions in PFMS?\",\r\n  \"options\": [\r\n   \"the administrative Secretary\",\r\n   \"the Financial Adviser\",\r\n   \"the Budget Division directly\",\r\n   \"the Head of Accounting Organisation\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Head of Accounting Organisation<\/b><br><br><b>Para 18.3.12.2<\/b>: <i>'Whenever Excess Expenditure under APPENDIX-10 of GFR, 2017 is granted by Budget Division, Ministry of Finance, Head of Accounting Organization i.e. Pr.CCAs\/CCAs\/CAs (i\/c) as the case may be, should authorise the Pay and Accounts Offices to override the budgetary provisions in the PFMS'<\/i> under a particular head.<br><br>The Budget Section must then ensure the additional budget is provisioned through supplementary demands and\/or re-appropriation before the close of the year. <b>Para 18.3.12.1<\/b> stresses that overriding budget ceilings in PFMS requires appropriate approvals.\"\r\n },\r\n {\r\n  \"id\": 18041,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"Which of the following is mentioned as a possible area of training for Budget Sections and Administrative Divisions?\",\r\n  \"options\": [\r\n   \"tax assessment procedures\",\r\n   \"statutory audit techniques of the C&AG\",\r\n   \"drafting of Finance Bills\",\r\n   \"data analytics tools like Tableau\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: data analytics tools like Tableau<\/b><br><br><b>Para 18.3.13.3<\/b>: <i>'Possible areas of training could be on familiarisation with UBIS, Data Analytics Tools like Tableau etc., and preparation of DDG, SDG, re-appropriation etc.'<\/i><br><br><b>Para 18.3.13.2<\/b>: HoAOs should organise regular training on budgeting rules and processes for Budget Sections and Administrative Divisions, and prepare Manuals, SOPs and FAQs, since frequent transfers and the technical nature of budgeting call for continuous capacity building. Statutory audit, Finance Bills and tax assessment are outside a Ministry's budgeting work.\"\r\n },\r\n {\r\n  \"id\": 18042,\r\n  \"chapter\": \"Ch 18: BUDGETING, ITS FORMULATION AND EXECUTION\",\r\n  \"question\": \"A programme division surrenders funds while it has expenditure in the pipeline and budget authorised to CPWD. To avoid overspending when the Budget Division re-allocates the funds, what should the Budget Division advise the Principal Accounts Office to do?\",\r\n  \"options\": [\r\n   \"withdraw the authorisation issued to CPWD in full\",\r\n   \"disallow further booking of expenditure to the surrendering division\",\r\n   \"book the pipeline expenditure under suspense\",\r\n   \"cut the allocation of the division receiving funds\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: disallow further booking of expenditure to the surrendering division<\/b><br><br><b>Para 18.3.14.1<\/b>: if the Budget Division reallocates surrendered funds, the surrendering division may still overspend as pipeline expenditure matures or CPWD\/BRO\/DAVP book against authorised budget. <i>'The Budget Division should advise the Principal Accounts Office to ensure that no further booking of expenditure is allowed to the Division which has surrendered the funds.'<\/i><br><br>It should also obtain details of funds authorised to other Ministries and ask the division to restrict authorisations to the extent required, not withdraw them in full. Suspense booking is not prescribed.\"\r\n },\r\n {\r\n  \"id\": 19001,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following statements regarding pay and allowances of a Government servant transferred from one PAO's payment control to another Accounts Office:\\n1. Where joining time pay is not debitable to the department, pay is drawn up to the date of relieving.\\n2. In other cases, joining time pay is drawn for the admissible period or until joining the new office, whichever is earlier.\\n3. The Head of Office may issue the LPC before such joining time pay is drawn.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 19.1.1<\/b>: PAOs will not authorise other Accounts Offices to pay arrears on their behalf. Where joining time pay and allowances are not debitable to the department, <i>'it should be drawn up to the date of relieving of the Government servant'<\/i> \u2014 statement 1 is correct. Other cases attract Rule 66(2) of GAR, covering joining time pay <i>'for the admissible period or until joining in the new office itself, whichever is earlier'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'Head of Office should issue LPC in the latter cases, only after payment as above has been made.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 19002,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For an employee onboarded on the EIS Module of PFMS for pay bill preparation, what is the effect of issue of the LPC by the previous DDO?\",\r\n  \"options\": [\r\n   \"the previous DDO may still draw joining time pay through EIS\",\r\n   \"the previous DDO cannot process any payment for him through EIS\",\r\n   \"the new DDO must cancel the LPC before any payment\",\r\n   \"the PAO must reverse the LPC entry in PFMS\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the previous DDO cannot process any payment for him through EIS<\/b><br><br><b>Para 19.1.2<\/b>: <i>'In case of employees onboarded for preparation of Pay bill through EIS Module of PFMS, the previous DDO will not be able to process any kind of payment through EIS, if LPC has been issued.'<\/i><br><br>This system lock enforces the rule that the LPC is issued only after all dues, including joining time pay, have been paid (<b>Para 19.1.1<\/b>). For employees not on EIS, if the LPC was issued early, the same DDO draws the allowances, pays by e-payment and issues a revised LPC marked 'Final'.\"\r\n },\r\n {\r\n  \"id\": 19003,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For an employee not onboarded on EIS, if the LPC is issued before payment of joining time pay, what does the same drawing officer do after arranging e-payment of such allowances?\",\r\n  \"options\": [\r\n   \"issues a revised LPC marked 'Final', cancelling the earlier one\",\r\n   \"asks the new DDO to draw the joining time pay\",\r\n   \"sends a Due and Drawn Statement to the new DDO\",\r\n   \"records the payment as an arrear claim of the new office\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: issues a revised LPC marked 'Final', cancelling the earlier one<\/b><br><br><b>Para 19.1.2<\/b>: the same drawing officer <i>'will arrange epayment by direct credit into bank account of the government servant for such allowances after drawing from his PAO and intimate the DDO of his new office'<\/i>. <i>'A revised LPC marked \\\"Final\\\" will be simultaneously issued to the new DDO stating that the LPC that was issued earlier, should be treated as cancelled'<\/i>.<br><br>The new DDO does not draw joining time pay; it is the relieving office's liability. A Due and Drawn Statement is used for arrears arising after the LPC (<b>Para 19.1.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19004,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Arrange the following steps for payment of arrears of pay arising after issue of the LPC in the correct sequence:\\n1. The statement is sent to the earlier office for verification of the drawn portion\\n2. The present DDO prepares the arrear bill for payment from the PAO\\n3. The present DDO prepares a 'Due and Drawn Statement'\\n4. The earlier DDO notes the arrears in the Pay Bill Register and returns it with a certificate\",\r\n  \"options\": [\r\n   \"1-3-4-2\",\r\n   \"3-1-4-2\",\r\n   \"3-4-1-2\",\r\n   \"3-1-2-4\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 3-1-4-2<\/b><br><br><b>Para 19.1.3<\/b>: <i>'If any claim arises after the issue of LPC, a \\\"Due and Drawn Statement\\\" for the arrears of pay and allowances will be prepared by the DDO of the present office'<\/i> and sent to the earlier office for verification of the drawn portion. The earlier DDO checks it, makes entries in the Pay Bill Register, and returns it with a certificate that the arrears have been noted.<br><br>On receipt of the vetted statement, the present DDO prepares the arrear bill, and the expenditure is debited to the budget of his own office.\"\r\n },\r\n {\r\n  \"id\": 19005,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"To whose budget provision is the expenditure on arrears of pay, arising after issue of LPC and drawn on a vetted 'Due and Drawn Statement', debited?\",\r\n  \"options\": [\r\n   \"the earlier\/parent office\",\r\n   \"the present office of the Government servant\",\r\n   \"shared in proportion to the period in each office\",\r\n   \"the office that issued the LPC\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the present office of the Government servant<\/b><br><br><b>Para 19.1.3<\/b>: on receipt of the vetted 'Due and Drawn Statement', the present DDO prepares arrear bills and draws them for payment from the PAO. <i>'The arrear payment will finally be disbursed to the Government servant on proper acquittance, and the expenditure shall be debited to the budget provisions of his own office.'<\/i><br><br>The earlier office only verifies the drawn portion and notes the arrears in its Pay Bill Register. For transfers to\/from Defence, Railways etc., the concerned office accepts the debit and records the classification (<b>Para 19.1.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19006,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"After transfer of a Government servant, a Travelling Allowance claim relating to his period in the earlier office requires countersignature by the controlling officer. Who draws the bill and arranges payment?\",\r\n  \"options\": [\r\n   \"the earlier\/parent office, by e-payment to his bank account\",\r\n   \"the present DDO, through a Due and Drawn Statement\",\r\n   \"the present DDO, after obtaining a certificate from the earlier office\",\r\n   \"the PAO of the new office, on authorisation from the old PAO\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the earlier\/parent office, by e-payment to his bank account<\/b><br><br><b>Para 19.1.6<\/b>: the Due and Drawn procedure applies only to arrears of pay and allowances. <i>'In respect of other claims like Travelling Allowance, Overtime Allowance etc. that requires counter signature by the controlling officer, it will be the earlier\/parent office that will draw the bill and arrange e-payment by direct credit into bank account of the government servant.'<\/i><br><br>PAOs do not authorise other Accounts Offices to pay on their behalf (<b>Para 19.1.1<\/b>). The earlier office's controlling officer is best placed to countersign such claims.\"\r\n },\r\n {\r\n  \"id\": 19007,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"How are arrears due to a Central Government servant arising after his transfer on foreign service to a PSU or autonomous body paid?\",\r\n  \"options\": [\r\n   \"adjusted against foreign service contributions due\",\r\n   \"drawn by the foreign employer and reimbursed by the parent office\",\r\n   \"drawn through a Due and Drawn Statement by the foreign employer\",\r\n   \"drawn by the parent office and paid by e-payment\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: drawn by the parent office and paid by e-payment<\/b><br><br><b>Para 19.1.5<\/b>: <i>'The arrears due to a Central Government servant arising after his\/her transfer to a Public Sector Undertaking or Government autonomous body on foreign service shall be drawn by the parent office and paid to him by e-payment.'<\/i><br><br>The foreign employer is not a Government DDO and cannot draw on the Government account, so the Due and Drawn procedure does not apply. Adjustment against foreign service contributions is not prescribed; those are governed separately (<b>Chapter 9<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19008,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Under the departmentalised system, in which case is the PAO NOT responsible for keeping detailed accounts of deposit transactions?\",\r\n  \"options\": [\r\n   \"deposits received by the PAO from contractors\",\r\n   \"court deposits, where departmental officers maintain detailed accounts\",\r\n   \"deposits remitted in lump sum by a departmental officer\",\r\n   \"security deposits refundable on completion of supply\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: court deposits, where departmental officers maintain detailed accounts<\/b><br><br><b>Para 19.2.1<\/b>: <i>'the responsibility for keeping the detailed accounts of deposit transactions will be that of the Pay and Accounts Officer except for deposits where the departmental officers have been made responsible for maintaining detailed accounts (e.g. court deposits, deposits with Public Works or Forest Divisions etc.)'<\/i>.<br><br>Lump-sum remittances by departmental officers are still posted in the PAO's Register of Deposits, using the officer's statement reconciled with the bank scroll (<b>Para 19.2.2<\/b>). Contractors' and supply deposits are ordinarily kept by the PAO.\"\r\n },\r\n {\r\n  \"id\": 19009,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"In which CAM form does the PAO keep detailed accounts of deposits, with separate folios for each departmental officer?\",\r\n  \"options\": [\r\n   \"CAM-16\",\r\n   \"CAM-63A\",\r\n   \"CAM-40\",\r\n   \"CAM-63\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: CAM-63<\/b><br><br><b>Para 19.2.2<\/b>: <i>'The detailed accounts of such deposits 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.'<\/i> Entries are made from challans with receipt scrolls.<br><br>CAM-63A is the register of deposits lapsed to Government (<b>Para 19.2.4<\/b>). CAM-40 is the ledger of DDSR balances (<b>Para 19.4.4<\/b>). CAM-16 is the Register of Valuables (<b>Para 16.3.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19010,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Who draws the bill for repayment of a deposit whose detailed account is kept by the PAO?\",\r\n  \"options\": [\r\n   \"the PAO, on application by the depositor\",\r\n   \"the departmental officer by or for whom it was deposited\",\r\n   \"the Head of the Department\",\r\n   \"the depositor, through a claim to the bank\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the departmental officer by or for whom it was deposited<\/b><br><br><b>Para 19.2.3<\/b>: <i>'For the repayment of deposits, the bill shall be drawn by the same departmental officer who had deposited the amount on collection from parties, or on whose behalf the parties had deposited the amount in the Bank.'<\/i> He certifies that conditions of repayment are fulfilled and that a note is kept in his initial records to prevent double claim.<br><br>The PAO checks the balance in the Deposit Register, makes the repayment entry with cross-reference, and pays after other usual checks. The PAO does not itself initiate the claim.\"\r\n },\r\n {\r\n  \"id\": 19011,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"In which CAM form are deposits that lapse to Government under para 2.75 of the Subsidiary Instructions to CGA (R&P) Rules, 2022 entered?\",\r\n  \"options\": [\r\n   \"CAM-63A\",\r\n   \"CAM-63\",\r\n   \"CAM-26\",\r\n   \"CAM-59\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: CAM-63A<\/b><br><br><b>Para 19.2.4<\/b>: <i>'Deposits which lapse to Government in terms of para 2.75 of Subsidiary Instructions to Central Government Account (Receipt & Payments) Rules, 2022 shall be entered in a register in Form C.A.M. - 63 A, with cross reference to the Serial Numbers in the Register of Deposits.'<\/i><br><br>CAM-63 is the Register of Deposits itself (<b>Para 19.2.2<\/b>). CAM-26 is the Objection Book (<b>Para 19.12.4<\/b>), and CAM-59 is not a deposit register. Before refunding a lapsed deposit, the PAO checks both CAM-63 and 63A.\"\r\n },\r\n {\r\n  \"id\": 19012,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following statements regarding deposits not claimed or refunded due to litigation or arbitration:\\n1. They cannot normally be treated as unclaimed deposits and credited to Government account.\\n2. The PAO ascertains from the Departmental Officer whether legal proceedings are pending on the contract.\\n3. On an affirmative reply, a note is recorded in the remarks column of Form CAM-63.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 19.2.4<\/b>: <i>'deposits that were not claimed\/refunded due to litigation or arbitration cannot be treated as unclaimed deposit normally, and therefore, will not be credited to Government account'<\/i>. The PAO ascertains from the Departmental Officer whether proceedings are pending.<br><br><i>'On receipt of an affirmative reply, a note to this effect shall be recorded in the remarks column of Form CAM-63.'<\/i> Depending on the outcome, the deposit is refunded, or forfeited and adjusted. Departmental officers also distinguish such items in their lists (<b>Para 19.3.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19013,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"How is a lapsed deposit credited to Government account?\",\r\n  \"options\": [\r\n   \"refund to the Consolidated Fund by minus debit to the deposit head\",\r\n   \"TE: Dr 0075-101, Cr original deposit head\",\r\n   \"TE: Dr deposit head, Cr 0070-800-Other Receipts\",\r\n   \"TE: Dr original deposit head, Cr 0075-101-Unclaimed Deposits\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: TE: Dr original deposit head, Cr 0075-101-Unclaimed Deposits<\/b><br><br><b>Para 19.2.4<\/b>: for crediting Government account, <i>'a transfer entry shall be incorporated in the accounts to debit the major and minor head etc under which the original deposit was credited, by contra credit'<\/i> to 0075-Miscellaneous General Services-101-Unclaimed Deposits.<br><br>The reverse entry would move money back into deposits. If a lapsed deposit is later refunded, it is accounted under the sub-head 'Deduct-Refund' below 0075-101-Unclaimed Deposits, not by reviving the deposit head.\"\r\n },\r\n {\r\n  \"id\": 19014,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Before authorising refund of a lapsed deposit, the PAO verifies all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"Departmental Officer's certificate of the claimant's identity and title\",\r\n   \"receipt and record of the deposit in CAM-63 or 63A\",\r\n   \"its transfer to revenue as lapsed, without prior payment\",\r\n   \"approval of the refund by the Audit Committee\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: approval of the refund by the Audit Committee<\/b><br><br><b>Para 19.2.4<\/b>: before authorising refund, the PAO will <i>'Verify that the Departmental Officer countersigning the application for refund has certified the claimant's identity and title for refund'<\/i>; ascertain from CAM-63 or 63A <i>'that the deposit item was actually received and is recorded'<\/i>; and confirm that it was transferred to revenue as a lapsed deposit and not paid previously.<br><br>Audit Committee approval is not part of this procedure. The refund is accounted under 'Deduct-Refund' below 0075-101-Unclaimed Deposits.\"\r\n },\r\n {\r\n  \"id\": 19015,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"On refund, under which head are lapsed deposits accounted for?\",\r\n  \"options\": [\r\n   \"sub-head 'Deduct-Refund' below 0075-101-Unclaimed Deposits\",\r\n   \"the original deposit head, by minus credit\",\r\n   \"8443-Civil Deposits, by debit\",\r\n   \"0075-800-Other Expenditure\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: sub-head 'Deduct-Refund' below 0075-101-Unclaimed Deposits<\/b><br><br><b>Para 19.2.4<\/b>: <i>'On refund, such lapsed deposits shall be accounted for under the sub-head \\\"DeductRefund\\\" below the major etc. head '0075-Miscellaneous General Services-101-Unclaimed Deposits.''<\/i><br><br>Since the lapsed amount was credited to 0075-101 as revenue, its refund reduces that revenue through a deduct sub-head. The original deposit head was cleared by the transfer entry and is not revived. The PAO also makes payment entries in the relevant columns of the register.\"\r\n },\r\n {\r\n  \"id\": 19016,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Where detailed accounts of deposits are maintained by departmental officers, what do they submit to their PAO for items lapsing to Government?\",\r\n  \"options\": [\r\n   \"their full Register of Deposits in CAM-63\",\r\n   \"a list with particulars in columns 1 to 4 of Form CAM-63A\",\r\n   \"a certificate of lapse without item details\",\r\n   \"a transfer entry proposal debiting 0075-101\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: a list with particulars in columns 1 to 4 of Form CAM-63A<\/b><br><br><b>Para 19.3.1<\/b>: <i>'The departmental officers shall submit the list of items lapsing to Government account to their PAO, with full particulars vide columns 1 to 4 of Form CAM- 63A'<\/i>, indicating distinctly deposits under litigation or arbitration.<br><br><b>Para 19.3.2<\/b>: if items are many, the original list may be used as folios after adding columns 5 to 8. The PAO makes the transfer entry; the departmental officer does not. The PAO also reconciles register balances with ledger balances through broadsheets (<b>Para 19.3.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19017,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"When a Government servant is transferred and both PAOs are working in the GPF module of PFMS, how is his GPF balance transferred?\",\r\n  \"options\": [\r\n   \"through system-generated TE\",\r\n   \"by 'C' category cheque as minus credit to MH 8009\",\r\n   \"by inward claim through PAO Suspense\",\r\n   \"by adjustment through 8793-Inter-State Suspense\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: through system-generated TE<\/b><br><br><b>Para 19.4.1<\/b>: <i>'When both the PAOs are working in GPF module of PFMS, the transfer of PF balances would be through system generated TE.'<\/i> In other cases, the GPF balance is transferred by a 'C' category cheque in favour of the new PAO, classified as minus credit to MH 8009-GPF.<br><br>PAO Suspense is used for long-term advances such as HBA\/MCA (<b>Para 19.4.2<\/b>). Inter-State Suspense relates to transactions with State Governments.\"\r\n },\r\n {\r\n  \"id\": 19018,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Arrange the following steps for transfer of an outstanding HBA balance between PAOs in the correct sequence:\\n1. On realisation, the challan is posted as minus debit to 8658-PAO Suspense\\n2. Former PAO raises a claim by TE debiting 8658-PAO Suspense and crediting 7610-HBA\\n3. Transferee PAO issues a 'C' category cheque, classified as minus credit to 7610\\n4. Former PAO deposits the cheque in the bank with a challan\",\r\n  \"options\": [\r\n   \"2-4-3-1\",\r\n   \"3-2-4-1\",\r\n   \"2-3-4-1\",\r\n   \"2-3-1-4\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 2-3-4-1<\/b><br><br><b>Para 19.4.2<\/b>: the former PAO raises a claim by TE <i>'by debiting the Major Head 8658-Suspense Accounts-\\\"PAO-Suspense-item adjustable by (the name of PAO)'<\/i>, with contra credit to 7610. The transferee PAO issues a 'C' category cheque and classifies it <i>'as minus credit (not debit)'<\/i> to 7610.<br><br>The former PAO deposits the cheque with a challan, and on realisation the challan is posted as (\u2212) Debit to 8658-PAO Suspense, clearing the original suspense.\"\r\n },\r\n {\r\n  \"id\": 19019,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Before transferring balances between Principal Accounts Offices, how is interest on heads like 8009 and 8342 dealt with?\",\r\n  \"options\": [\r\n   \"ignored, as interest is booked only on final payment\",\r\n   \"up to the date of transfer, added by the responding office\",\r\n   \"left to be calculated by the responding office at year-end\",\r\n   \"on previous year-end balances, via March (Supplementary) Accounts\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: on previous year-end balances, via March (Supplementary) Accounts<\/b><br><br><b>Para 19.4.4<\/b>: for heads like 8009 and 8342 involving interest, <i>'the interest is worked out only on the balances as at the end of the preceding financial year, and added to the major\/minor head totals through March (Supplementary) Accounts of the originating Department'<\/i>.<br><br>This ensures interest is accounted in the originating circle and balances transfer as on 31st March of the preceding year. Balances are shown as at 31st March, from CAM-40, plus transactions from 1st April to the month before transfer, from the Consolidated Abstract.\"\r\n },\r\n {\r\n  \"id\": 19020,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following statements regarding transfer of part of the work handled by a PAO to another Accounts Office:\\n1. Balances under 8670-Cheques and Bills and 8675-Deposits with Reserve Bank are not transferred.\\n2. Original ledger folios and broadsheets for heads like 7610 and 8009 are handed over to the successor PAO.\\n3. For Sector K deposits, lists from CAM-63 and of lapsed deposits from CAM-63A are sent to the successor PAO.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 3 only\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 3 only<\/b><br><br><b>Para 19.4.4(A)(i)<\/b>: balances under 8658 (subject to the note), <i>'8670-Cheques and Bills, 8675-Deposits with Reserve Bank, 8786-Adjusting Accounts between Central and State Governments are not to be transferred'<\/i> \u2014 statement 1 is correct. <b>Item (iv)<\/b>: lists from CAM-63 and CAM-63A are sent \u2014 statement 3 is correct.<br><br>Statement 2 is wrong. <b>Item (ii)<\/b>: <i>'the original ledger folios and relevant broad sheets shall'<\/i> continue to be held by the originating AO; an individual-wise statement of balances is sent instead.\"\r\n },\r\n {\r\n  \"id\": 19021,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Where the transfer of a Department involves transfer of its entire accredited PAO, how are the balances under DDSR heads dealt with?\",\r\n  \"options\": [\r\n   \"transferred except 8670 and 8675 balances\",\r\n   \"bifurcated into allocable and non-allocable balances\",\r\n   \"retained by the originating Principal Accounts Office\",\r\n   \"all transferred without exception, with no bifurcation\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: all transferred without exception, with no bifurcation<\/b><br><br><b>Para 19.4.4(B)<\/b>: where the entire PAO is transferred, <i>'the balances outstanding under all the debt, deposit, suspense and remittance heads held in the accounts of that PAO shall be transferred without any exception to the Principal Accounts Office to which the PAO stands transferred'<\/i>, with all records. <i>'The question of bifurcation of the balances under various heads between allocable and non-allocable would not arise in such cases.'<\/i><br><br>Excluding 8670 and 8675 applies only when part of a PAO's work is transferred (<b>item (A)(i)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19022,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following statements regarding 'proforma' transfer of balances between Principal Accounts Offices:\\n1. The originating Pr.AO sends the statement with analysis of differences between ledger and broadsheet.\\n2. The responding Pr.AO adopts the balances on 'Proforma basis' and returns a copy with a certificate.\\n3. The originating Pr.AO drops the balances from its books as soon as it despatches the statement.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 19.4.4(C)<\/b>: the originating Pr.AO prepares the statement <i>'accompanied with necessary details such as analysis of difference between ledger and broad sheet'<\/i> \u2014 statement 1 is correct. <i>'The responding Principal Accounts Office would adopt the ledger balance indicated in the format on `Proforma basis' and return one copy'<\/i> with a certificate \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: the originating Pr.AO drops balances only <i>'on receipt of a copy of the format from the responding Principal Accounts Office'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 19023,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Apart from DDSR balances, for which Statement Nos. of the Finance Accounts does the originating Pr.AO also send details to the responding Pr.AO on transfer of a department?\",\r\n  \"options\": [\r\n   \"5 and 16\",\r\n   \"1 and 2\",\r\n   \"13 and 14\",\r\n   \"11 (investments) and 12 (progressive capital expenditure)\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 11 (investments) and 12 (progressive capital expenditure)<\/b><br><br><b>Para 19.4.5<\/b>: the originating Pr.AO also sends complete details of investments under capital heads, <i>'to enable the latter to prepare Statement No. 11 of the Finance Accounts'<\/i>. Similarly, figures for Statement No. 12 on progressive capital expenditure are also sent.<br><br>Separately, when material for Statements No. 3 and 15 is sent to the CGA, a copy of the CAM-40 folio accompanies it for each affected head, showing proforma transfers (<b>Para 19.4.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19024,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following statements regarding budgetary arrangements on reorganisation of Ministries:\\n1. In Type 'A', the Ministry of Finance sanctions the transferee Ministry to operate provisions under the transferor's Demand for Grants.\\n2. In Type 'B', the transferee obtains supplementary allocation under its own DG and the transferor surrenders its budget.\\n3. In Type 'A', the Appropriation Accounts are prepared by the Principal Accounts Office of the transferee Ministry.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 19.5.1<\/b>: in Type 'A', the Ministry of Finance issues sanction <i>'for permitting the transferee Ministry\/ Department to operate the provisions under the Demand for Grants of transferor Ministry\/Department'<\/i> \u2014 statement 1 is correct. In Type 'B', the transferee obtains supplementary allocation and the transferor surrenders its budget \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 19.5.2(d)(iv)<\/b>: in Type 'A', the Pr.AO of the <i>transferor<\/i> includes the transferee's figures in the Appropriation Accounts. In Type 'B', the transferee's Pr.AO prepares them.\"\r\n },\r\n {\r\n  \"id\": 19025,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"From when does the transferee PAO commence payment and accounting work on reorganisation of Ministries?\",\r\n  \"options\": [\r\n   \"the beginning of the next financial year\",\r\n   \"the date of the Presidential Notification\",\r\n   \"1st of the month after Presidential Notification, on MoF sanction\",\r\n   \"the date of the transferor's closing of accounts\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1st of the month after Presidential Notification, on MoF sanction<\/b><br><br><b>Para 19.5.2(a)<\/b>: to avoid dislocation from a sudden switchover, <i>'the transfer of payment and accounting work in the office of the PAO (Transferee) in such cases, will be commenced from the 1st of the month following the date of Presidential Notification and on receipt of the sanction of the Ministry of Finance'<\/i>.<br><br>The transferor PAO furnishes a statement of provisions and expenditure booked, and forwards any later debits of transferred DDOs (<b>item (b)<\/b>). Balances under DDSR heads are transferred after the relevant month's accounts close (<b>Para 19.5.3<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19026,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following statements regarding opening of Letters of Credit (LC) for imports by Ministries:\\n1. The accredited bank debits the LC payment directly to Government account through scrolls.\\n2. Banks other than the accredited bank obtain reimbursement from RBI on a debit mandate from the Ministry.\\n3. The Ministry must deposit funds with the bank in advance to open an irrevocable LC.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 19.6.2<\/b>: <i>'The accredited bank to follow the procedure of directly debiting the amount to the government'<\/i> account through scrolls. Statement 1 is correct. <i>'However, the banks other than the accredited banks will get reimbursement from the RBI for the Foreign LC payment made on the basis of debit mandate'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: Ministries can open an irrevocable LC with authorised agency banks <i>'on payment of the commission charges on the basis of the services rendered without depositing funds with them in advance'<\/i>, selecting the bank by quotation.\"\r\n },\r\n {\r\n  \"id\": 19027,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Why are Ministries required to pay commission charges to banks for opening irrevocable Letters of Credit?\",\r\n  \"options\": [\r\n   \"the accredited bank alone cannot open an LC\",\r\n   \"LC opening is a commercial service outside Government business\",\r\n   \"the commission is recovered from the foreign supplier\",\r\n   \"RBI's turnover commission does not cover LC opening work for Government\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: RBI's turnover commission does not cover LC opening work for Government<\/b><br><br><b>Para 19.6.3<\/b>: <i>'This is on account of the fact that the turn over commission paid by the Reserve Bank to the banks handling Government business 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.'<\/i><br><br>Hence Ministries call for quotations of commission charges from banks, including the accredited bank, and select on that basis (<b>Para 19.6.2<\/b>). The accredited bank can open LCs; the question is only of separate compensation.\"\r\n },\r\n {\r\n  \"id\": 19028,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Since 1-9-1980, how is payment against supply orders on foreign suppliers (other than private firms in the U.S.A.) ordinarily to be made?\",\r\n  \"options\": [\r\n   \"payment by the Controller of Aid Accounts and Audit\",\r\n   \"opening an irrevocable Letter of Credit in every case\",\r\n   \"remittance through the Indian Mission in that country\",\r\n   \"direct bank transfer into the payee's pre-specified bank account abroad\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: direct bank transfer into the payee's pre-specified bank account abroad<\/b><br><br><b>Para 19.6.4<\/b>: with effect from 1-9-1980, the Ministry placing the order arranges payments. On receipt of the completed invoice with relevant documents, <i>'payment shall be made through bank transfer directly into the payee's prespecified bank account(s) abroad'<\/i>, after mutual agreement with the supplier, being cheaper than an LC.<br><br>Note: where the supplier insists on an LC, a suitable contract provision is inserted and the LC opened. Missions abroad and the CAAA are not the prescribed channel here.\"\r\n },\r\n {\r\n  \"id\": 19029,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following statements regarding opening of a Personal Deposit (PD) Account:\\n1. It is opened in the Public Account portion with the approval of the CGA.\\n2. The proposal is recommended by the Ministry with the approval of the Chief Accounting Authority, in consultation with the FA and HoAO.\\n3. Administrators of PD Accounts shall be only Government officers acting in their official or any other capacity.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 19.7.1<\/b>: a PD Account <i>'is authorised to be opened in the Public Account portion of Government account in an accredited bank with the approval of CGA'<\/i>. The proposal is on the Ministry's recommendation with the approval of the Chief Accounting Authority in consultation with the FA and HoAO.<br><br><i>'The administrators of PD Account shall be only Government Officers acting in their official or any other capacity.'<\/i> The bank checks, through a Personal Ledger Account, that no withdrawal results in a minus balance.\"\r\n },\r\n {\r\n  \"id\": 19030,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"A PD Account created by law, and funded from the Consolidated Fund to bridge deficits, has a credit balance at the end of the financial year. What is the treatment of this balance?\",\r\n  \"options\": [\r\n   \"transfer to 0075-101-Unclaimed Deposits\",\r\n   \"carry-forward to the next year\",\r\n   \"lapse, closing the account by minus debit to the service head\",\r\n   \"refund to the administrator\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: lapse, closing the account by minus debit to the service head<\/b><br><br><b>Para 19.7.3<\/b>: where a PD Account is created by law and deficits are bridged by transfers from the CFI, <i>'the credit balance in the PD Accounts at the end of each financial year would lapse to Government, and for this purpose the account may be closed by'<\/i> minus debit to the relevant service head(s) in the Consolidated Fund.<br><br>The account may be revived in the next year if necessary. Since the money came from the CFI, it returns there by minus debit to expenditure, not as unclaimed deposits.\"\r\n },\r\n {\r\n  \"id\": 19031,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Who determines whether the initial accounts and vouchers of a PD Account holder shall be subject to post-check by the PAO?\",\r\n  \"options\": [\r\n   \"the Chief Accounting Authority of the Ministry\",\r\n   \"the PAO concerned\",\r\n   \"the CGA\",\r\n   \"the PD Account administrator\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Chief Accounting Authority of the Ministry<\/b><br><br><b>Para 19.7.4<\/b>: where payment work is entrusted to the administrator, <i>'the Chief Accounting Authority of the Ministry\/Department may determine whether or not the initial accounts, vouchers etc shall be subject to post check by the concerned PAO'<\/i>, with reference to the organisation's status and expertise.<br><br>Where post-check applies, the holder furnishes a monthly account with vouchers, as a cheque drawing DDO does. Where it does not, the PAO only checks that withdrawals do not exceed the balance and that paid cheques come with scrolls; vouchers stay with the holder.\"\r\n },\r\n {\r\n  \"id\": 19032,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following statements where a PD Account is not subject to post-check by the PAO:\\n1. The PAO confines its check to seeing that withdrawals do not exceed the balance in the account.\\n2. The vouchers remain in the custody of the PD Account holder.\\n3. The PD Account holder is responsible for the regularity of all payments out of the account.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 19.7.4<\/b>: where post-check is not required, <i>'the PAO will confine its check to the transactions of withdrawals from the accounts to see that they do not exceed the balance at the credit of the account'<\/i>, and ensures paid cheques come with bank scrolls.<br><br><i>'The vouchers in such cases will remain in the custody of the PD Account holder, who shall be responsible for the regularity of all the payments out of the PD Account in all respects'<\/i>, especially under the rules for its creation and operation. The PAO still reconciles monthly (<b>Para 19.7.5<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19033,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What does a PD Account holder submit to the PAO for the monthly reconciliation of receipts and payments of the PD Account?\",\r\n  \"options\": [\r\n   \"copies of all paid vouchers\",\r\n   \"the PD Account Register maintained by him\",\r\n   \"an Abstract of the Register of Receipts and Payments\",\r\n   \"a certificate of balance from the bank\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: an Abstract of the Register of Receipts and Payments<\/b><br><br><b>Para 19.7.5<\/b>: the PAO conducts a monthly reconciliation of PD Account receipts and payments against bank scrolls and the holder's monthly statement, with details of cheques issued but not encashed. <i>'For this 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 (APPENDIX 19.1).'<\/i><br><br>The PD Account Register is maintained by the PAO where it itself handles payments (<b>Para 19.7.6<\/b>). Vouchers are sent only where post-check applies.\"\r\n },\r\n {\r\n  \"id\": 19034,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Where the PAO itself makes payments of a PD Account on behalf of its administrator, when does it furnish the monthly account showing opening balance, receipts, payments and closing balance?\",\r\n  \"options\": [\r\n   \"by the 15th of every month\",\r\n   \"in the first week of every month\",\r\n   \"along with the March (Supplementary) accounts\",\r\n   \"every quarter\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: in the first week of every month<\/b><br><br><b>Para 19.7.7<\/b>: the PAO records receipts and payments in the PD Account Register, with progressive totals to prevent minus balances. <i>'In the first week of every month, he shall furnish to the officer administering the account, a monthly account showing the opening balance, receipts, payments and closing balance of the transactions at the end of the previous month.'<\/i><br><br>At year-end, the closing balance is reconciled with the March (Supplementary) accounts and certified in the register. The PAO also prepares BE and RE for the PD Account.\"\r\n },\r\n {\r\n  \"id\": 19035,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"In which month each year does the PAO furnish BE and RE for receipts and payments of a PD Account administered by it, to the Budget Division?\",\r\n  \"options\": [\r\n   \"November\",\r\n   \"September\",\r\n   \"January\",\r\n   \"March\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: November<\/b><br><br><b>Para 19.7.7<\/b>: the PAO is responsible for preparing Budget Estimates and Revised Estimates for the PD Account's receipts and payments, in consultation with the administering officer, <i>'to be furnished to the Budget Division in the Ministry of Finance (DEA), in November each year'<\/i>.<br><br>The Budget Circular is issued in the first week of September (<b>Para 18.3.1.1<\/b>). At year-end, the PD Account's closing balance is reconciled with the March (Supplementary) accounts, and every PD Account is subject to scrutiny by the Internal Audit Unit (<b>Para 19.7.8<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19036,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following statements regarding production of original accounts documents to the Special Police Establishment (SPE):\\n1. The requisition is sent by an SPE officer not below the level of Superintendent of Police, certifying that copies would not serve the purpose.\\n2. The PAO obtains the orders of the Head of Accounting Organisation, who obtains the FA's orders wherever necessary.\\n3. Photostat copies are retained before release of originals, unless the FA\/HoAO specifically direct otherwise.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 19.8.1(i)<\/b>: requisitions are sent by the SPE <i>'at the level of not less than a Superintendent of Police'<\/i>, certifying that copies would not serve the purpose. <b>Item (ii)<\/b>: the PAO obtains the orders of the HoAO, <i>'who shall in turn obtain the orders of the FA wherever necessary'<\/i>, without undue delay to CBI investigation.<br><br><b>Item (iii)<\/b>: a note of records handed over is kept, and photostat copies are retained in safe custody <i>'except where the F.A.\/Head of accounting organization specifically direct otherwise'<\/i>.\"\r\n },\r\n {\r\n  \"id\": 19037,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"A requisition for original accounts documents from the Special Police Establishment must be sent by an officer not below which level?\",\r\n  \"options\": [\r\n   \"Superintendent of Police\",\r\n   \"Deputy Superintendent of Police\",\r\n   \"Inspector of Police\",\r\n   \"Deputy Inspector General of Police\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Superintendent of Police<\/b><br><br><b>Para 19.8.1(i)<\/b>: <i>'The requisition(s) shall be sent by the SPE at the level of not less than a Superintendent of Police along with a certificate to the effect that copies\/Photostat copies of the required documents would not serve the purpose of the investigating officer'<\/i>.<br><br>The PAO then obtains the HoAO's orders before handing over originals, retaining photostat copies and watching for their return. The same procedure, apart from the SPE-level requisition, applies to originals released to Departmental Enquiry Officers (<b>Para 19.8.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19038,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Before producing original accounts documents requisitioned by a Court of Law, whose orders must the PAO obtain?\",\r\n  \"options\": [\r\n   \"the Head of the accounts organisation\",\r\n   \"the Financial Adviser\",\r\n   \"the Secretary of the Ministry\",\r\n   \"the CGA\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the Head of the accounts organisation<\/b><br><br><b>Para 19.8.1(iv)<\/b>: <i>'In cases where the original documents are requisitioned by a Court of Law, the concerned PAO shall obtain the orders of the head of the accounts organization, and then produce the documents before the court of law, after retaining the photostat copies in proper custody.'<\/i> A note is kept and return of originals watched carefully.<br><br>For SPE requisitions, the HoAO may in turn obtain the FA's orders where necessary (<b>item (ii)<\/b>), but for courts the HoAO's orders suffice. The same procedure applies to Departmental Enquiry Officers (<b>Para 19.8.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19039,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"In calculating payment and accounting charges debitable to the Proforma Account of a departmental commercial undertaking, what percentage is added to cover the expenditure of the Principal Accounts Office, IA parties, pension and contingencies?\",\r\n  \"options\": [\r\n   \"15 percent\",\r\n   \"5 percent\",\r\n   \"10 percent\",\r\n   \"20 percent\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 10 percent<\/b><br><br><b>Para 19.9.2<\/b>: <i>'The cost may be worked out by adding items (a) to (d) above and to this 10 percent (ten percent) may be added to cover the expenditure of Principal Accounts Office, Internal Audit Parties, pension charges and other contingent expenditure.'<\/i><br><br>Items (a) to (d) are the cost of clerks and accountants deployed (full or proportionate), and proportionate costs of the AAO and PAO (<b>Para 19.9.1<\/b>). The 10% loading covers overheads that cannot be traced to the work directly.\"\r\n },\r\n {\r\n  \"id\": 19040,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"In computing payment and accounting charges for the Proforma Account of a departmental commercial undertaking, all of the following are included as items EXCEPT:\",\r\n  \"options\": [\r\n   \"full cost of clerks\/accountants exclusively deployed on the work\",\r\n   \"full cost of the Principal Accounts Office\",\r\n   \"proportionate cost of the PAO\",\r\n   \"proportionate cost of the AAO dealing with the work\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: full cost of the Principal Accounts Office<\/b><br><br><b>Para 19.9.1<\/b> lists: <i>'Full cost of clerk\/typist and Sr. Accountant\/Accountant exclusively deployed for the work'<\/i> (or proportionate cost if not exclusively deployed); <i>'The cost of A A.O. in proportion'<\/i> of staff deployed to total section staff; and <i>'The cost of PAO in proportion of the cost of the A A.O.'<\/i> dealing with the work.<br><br>The Principal Accounts Office's cost is not added in full; it is covered, with IA parties, pension and contingencies, by adding 10 percent to items (a) to (d) (<b>Para 19.9.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19041,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Under which head are transactions of Public Works Officers with Treasury and other Civil officers within the same circle of account recorded?\",\r\n  \"options\": [\r\n   \"8782-102-Public Works Remittance\",\r\n   \"8658-102-Suspense Account (Civil)\",\r\n   \"8793-Inter-State Suspense Account\",\r\n   \"8786-Adjusting Account between Central and State Governments\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 8782-102-Public Works Remittance<\/b><br><br><b>Para 19.10.1<\/b>: <i>'In the PWD system, the minor head \\\"102 \u2013 Public Works Remittance\\\" below the Major Head \\\"8782 \u2013 Cash Remittances & adjustments between Officers rendering accounts to the same AO\\\" is operated to record transactions of Public Works Officers with Treasury and Other Officers of the Civil Departments within the same circle of Account.'<\/i><br><br>Its sub-heads are remittances into treasuries\/banks, PW cheques, other remittances, and transfers between PW\/Forest officers. 8793 and 8786 deal with inter-Government transactions, and 8658-102 holds civil suspense items.\"\r\n },\r\n {\r\n  \"id\": 19042,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"The minor head 102-Public Works Remittance includes all of the following sub-heads EXCEPT:\",\r\n  \"options\": [\r\n   \"Remittances into Treasuries\/Banks\",\r\n   \"Public Works Cheques\",\r\n   \"PAO Suspense\",\r\n   \"Transfers between Public Works\/Forest Officers\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: PAO Suspense<\/b><br><br><b>Para 19.10.1<\/b>: the sub-heads are <i>'(i) Remittances into Treasuries\/Banks; and (ii) Public Works Cheques. (iii) Other remittances (iv)Transfers between Public works \/ Forest Officers'<\/i>. Sub-heads (i) and (ii) account for remittances and drawings from banks respectively.<br><br>PAO Suspense is a minor head under 8658-Suspense Accounts, used for inter-PAO claims (<b>Chapter 8<\/b>), not a sub-head of PW Remittances. The Divisional accounts are supported by a Schedule of Reconciliation of Cheques and Remittances.\"\r\n },\r\n {\r\n  \"id\": 19043,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"With what is the 'Schedule of Reconciliation of Cheques and Remittances' supporting the monthly Divisional Accounts reconciled?\",\r\n  \"options\": [\r\n   \"copies of receipt and payment scrolls from the Divisional Officer's bank\",\r\n   \"the treasury schedule of settlement\",\r\n   \"the PAO's Register of Cheques Delivered\",\r\n   \"RBI's monthly put-through statement\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: copies of receipt and payment scrolls from the Divisional Officer's bank<\/b><br><br><b>Para 19.10.1<\/b>: the Schedule is in the same form as the old Schedule of Settlement with treasuries, with modifications. <i>'The exception being that the reconciliation will be done with the copies of receipt and payment scroll received from the bank with which the Divisional officer is in account with'<\/i>, showing the receipts and payments accounted by the bank in the scroll sent to the PAO.<br><br>It explains differences between cheques\/e-payments issued and remittances made, and those encashed or accounted by the bank, with lists of items outstanding.\"\r\n },\r\n {\r\n  \"id\": 19044,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following checks by the PAO on the Schedule of Reconciliation for cheques and e-payment advices of a PW Division:\\n1. The total of cheques encashed in the Schedule agrees with the total as per bank scrolls.\\n2. Images of paid cheques are individually checked with the scroll and the paid vouchers.\\n3. The closing difference at month-end equals the total of cheques remaining un-encashed.\\nWhich of the above are prescribed?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are prescribed. <b>Para 19.10.2(i)(a)<\/b>: the total of cheques encashed or e-payments successful per the Schedule <i>'agrees with the total cheques encashed or e-payment advices found success as per the bank scrolls'<\/i>, and <i>'The images of the paid cheques shall also be individually checked with the scroll as well as with the relevant paid vouchers'<\/i>.<br><br><b>Item (c)<\/b>: <i>'The closing difference as at the end of the month is equal to the total of the cheques remaining un-encashed as on that date.'<\/i> The difference between cheques issued and encashed must also be fully explained (<b>item (b)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19045,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"In examining the Schedule of Reconciliation of a PW Division, the PAO ensures that the progressive difference in remittances at month-end is on account of what?\",\r\n  \"options\": [\r\n   \"previous months' remittances accounted this month\",\r\n   \"cheques issued but not encashed\",\r\n   \"failed e-payment advices\",\r\n   \"remittances actually in transit\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: remittances actually in transit<\/b><br><br><b>Para 19.10.2(ii)(c)<\/b>: the PAO checks <i>'That the progressive difference at the end of the month is on account of remittances actually in transit.'<\/i> The PAO also maintains separate broadsheets for 'I-Remittances' and 'II-Cheques' to reconcile the Schedule with the ledger.<br><br>Un-encashed cheques explain the closing difference on the cheques side (<b>item (i)(c)<\/b>). Previous months' remittances accounted during the month are part of explaining the difference, not the residual progressive difference.\"\r\n },\r\n {\r\n  \"id\": 19046,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For which transactions does the PAO continue to account transfers with divisional books through 'PW Remittances III-Other Remittances'?\",\r\n  \"options\": [\r\n   \"transactions with Forest Divisions\",\r\n   \"all supplies of services to the Divisions\",\r\n   \"transactions advised by the PAOs of the Department of Supply\",\r\n   \"transactions with treasuries of State Governments\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: transactions advised by the PAOs of the Department of Supply<\/b><br><br><b>Para 19.10.3<\/b>: the PAO follows the existing procedure through 'PW Remittances III-Other Remittances' <i>'only for the transactions advised by the PAOs of the Department of Supply. In other cases the Divisions should resort to direct settlement by cheques\/drafts.'<\/i><br><br>Departments supplying services to Divisions send bills directly to Divisional Officers for payment by cheque or draft, which the Divisions account in their own books. <b>Para 19.10.4<\/b>: these instructions also apply to officers under the Forest System of accounts.\"\r\n },\r\n {\r\n  \"id\": 19047,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"On what terms do Public Sector Banks extend safe custody facilities for duplicate keys of departmental treasury chests and securities such as promissory notes held by Ministries?\",\r\n  \"options\": [\r\n   \"at commission charges fixed by quotation\",\r\n   \"at a concessional locker rent approved by RBI\",\r\n   \"free of charge, only for keys, not securities\",\r\n   \"free of charge, subject to availability of adequate strong room\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: free of charge, subject to availability of adequate strong room<\/b><br><br><b>Para 19.11.1<\/b>: <i>'The Public Sector Banks have agreed to extend, free of charge, the safe custody facilities for keeping duplicate keys of the concerned Ministries\/Departments dealing with them, subject to the availability of adequate strong room facilities at the branch concerned'<\/i> and usual banking procedure.<br><br><i>'Similar safe keeping facility has also been extended free of charge for Promissory Notes\/ Savings Certificates etc. received as security'<\/i>. Commission charges by quotation apply to opening Letters of Credit (<b>Para 19.6.2<\/b>), not to safe custody.\"\r\n },\r\n {\r\n  \"id\": 19048,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Where a sum of money is recoverable, in which of the following situations may the PAO NOT insist on its recovery?\",\r\n  \"options\": [\r\n   \"the DDO requests deferment to the next year\",\r\n   \"the recovery has been waived under power delegated to him\",\r\n   \"the Government servant has since been transferred\",\r\n   \"the amount is less than \u20b91,000\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the recovery has been waived under power delegated to him<\/b><br><br><b>Para 19.12.2<\/b>: <i>'where a sum of money is recoverable, the Pay and Accounts Officer must insist on recovery 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.'<\/i><br><br>Transfer of the Government servant does not extinguish the recovery; the Due and Drawn and LPC mechanisms exist for this. There is no general \u20b91,000 threshold; small amounts can be waived only within the specific delegated limits (<b>Para 19.12.9<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19049,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"In which CAM form are objections recorded in detail in the PAO, with individual cases of serious irregularity reported to the Controlling Authority under intimation to the HoAO?\",\r\n  \"options\": [\r\n   \"CAM-26, the Objection Book\",\r\n   \"CAM-63, Register of Deposits\",\r\n   \"CAM-17, PSB Suspense Register\",\r\n   \"CAM-40, Ledger of DDSR balances\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: CAM-26, the Objection Book<\/b><br><br><b>Para 19.12.4<\/b>: <i>'The objections should be recorded in detail in the Objection Book (Form CAM-26) in the PAO, with Individual cases of serious irregularity reported to the concerned Controlling Authority under intimation of the head of the accounting organization.'<\/i><br><br><b>Para 19.12.3<\/b>: objections are recorded in courteous, impersonal language and mostly conveyed through bill return forms. Insufficient or irregular sanctions by authorities superior to the DDO are also kept in the Objection Book (<b>Para 19.12.7<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19050,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Money value is to be recorded for objections of all of the following types EXCEPT:\",\r\n  \"options\": [\r\n   \"want of vouchers\",\r\n   \"stamp not affixed on an otherwise complete voucher\",\r\n   \"excess over allotment\",\r\n   \"overpayments and short recoveries\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: stamp not affixed on an otherwise complete voucher<\/b><br><br><b>Para 19.12.5<\/b>: money value is recorded for objections such as <i>'Want of vouchers'<\/i>; want of sanction for advances, losses and special charges; <i>'Over payments and short recoveries'<\/i>; delays in recovery of dues; want of allotment; <i>'Excess over allotment'<\/i>; and excess over sanctioned reserve stock.<br><br><b>Para 19.12.6<\/b>: money value need not be indicated for items such as <i>'Stamp not affixed on a voucher which is otherwise complete'<\/i>, since the amount admissible is not in doubt.\"\r\n },\r\n {\r\n  \"id\": 19051,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For which of the following types of objection need money value NOT be indicated in the records?\",\r\n  \"options\": [\r\n   \"delays in recovery of sums due to Government\",\r\n   \"want of sanction relating to special charges\",\r\n   \"habitual delays in submission of account returns and vouchers\",\r\n   \"excess over sanctioned limit of reserve stock\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: habitual delays in submission of account returns and vouchers<\/b><br><br><b>Para 19.12.6<\/b>: money value need not be indicated for, among others, <i>'Habitual delays in the submission of account returns, vouchers etc'<\/i>, doubtful adjustments not involving actual loss, procedural errors, and enquiries seeking clarification.<br><br>The other three carry financial consequences, so <b>Para 19.12.5<\/b> requires money value: <i>'Want of sanction relating to special charges'<\/i>; delays in recovery of sums due to Government; and <i>'Excess over sanctioned limit of reserve stock'<\/i>. The test is whether the objection affects the amount admissible or recoverable.\"\r\n },\r\n {\r\n  \"id\": 19052,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following statements regarding closing of the Objection Book:\\n1. It is closed by the 20th of the succeeding month.\\n2. It is closed over the signature of the AAO.\\n3. It is put up to the PAO every month after closing.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 19.12.8<\/b>: after dispatch of bill return memos, the money column is totalled and the outstanding balance worked out. <i>'The Objection Book should be closed by the 20th of the succeeding month over the signature of the AAO'<\/i> \u2014 statements 1 and 2 are correct.<br><br>Statement 3 is wrong: it is <i>'put up to the Pay and Accounts Officer once in every quarter e.g. in July, October, January, and April'<\/i>, not monthly. The AAO also has delegated power to attest entries in the Objection Book (<b>Para 19.18.1(viii)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19053,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Match List-I (Authority and power) with List-II (Limit in an individual case):\\nList-I\\nA. Pr.CCA\/CCA \u2014 waive objection against irregular expenditure\\nB. Controller of Accounts \u2014 waive objection against irregular expenditure\\nC. Dy. Controller\/PAO \u2014 waive objection against irregular expenditure\\nD. Pr.CCA\/CCA \u2014 forego recovery of objected expenditure\\nList-II\\n1. \u20b9500\\n2. \u20b975\\n3. \u20b9250\\n4. \u20b9100\",\r\n  \"options\": [\r\n   \"A-3, B-2, C-4, D-1\",\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-3, B-4, C-1, D-2\",\r\n   \"A-3, B-4, C-2, D-1\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-4, C-2, D-1<\/b><br><br><b>Para 19.12.9(a)<\/b>: powers to waive objections against irregular expenditure are <i>'Pr. CCA\/CCA : \u20b9.250'<\/i> (A-3), <i>'Controller of Accounts : \u20b9.100'<\/i> (B-4) and <i>'Dy. Controller of Accounts\/PAOs : \u20b9 75'<\/i> (C-2).<br><br><b>Item (b)<\/b>: powers to forego recovery are Pr.CCA\/CCA \u20b9500 (D-1), Controller of Accounts \u20b9200, and Dy. Controller\/PAO \u20b9100, subject to conditions: the expenditure is non-recurring, sanction would be accorded if sought, and proof of payment would cause undue trouble with no doubt about payment.\"\r\n },\r\n {\r\n  \"id\": 19054,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Up to what amount in an individual case may a Pay and Accounts Officer forego recovery of objected expenditure, subject to the prescribed conditions?\",\r\n  \"options\": [\r\n   \"\u20b9100\",\r\n   \"\u20b975\",\r\n   \"\u20b9200\",\r\n   \"\u20b9500\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: \u20b9100<\/b><br><br><b>Para 19.12.9(b)<\/b>: powers to forego recovery are Pr.CCA\/CCA \u20b9500, Controller of Accounts \u20b9200, and <i>'Dy. Controller of Accounts\/ Pay and Accounts Officers : \u20b9 100'<\/i>, subject to conditions (i) to (iii).<br><br>\u20b975 is the PAO's limit for waiving objections against irregular expenditure (<b>item (a)<\/b>). The two powers differ: waiver applies to irregular expenditure, while foregoing recovery applies to items not exactly covered by rules, insufficiently sanctioned, or lacking supporting vouchers.\"\r\n },\r\n {\r\n  \"id\": 19055,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"An objection of \u20b9180 arises because a non-recurring expenditure lacks sufficient sanction, though the competent authority would sanction it if asked. Which is the lowest authority empowered to forego its recovery?\",\r\n  \"options\": [\r\n   \"the Dy. Controller of Accounts\",\r\n   \"the Pay and Accounts Officer\",\r\n   \"the Pr.CCA\/CCA\",\r\n   \"the Controller of Accounts\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the Controller of Accounts<\/b><br><br><b>Para 19.12.9(b)<\/b>: limits for foregoing recovery are Pr.CCA\/CCA \u20b9500, <i>'Controller of Accounts : \u20b9 200'<\/i>, and Dy. Controller\/PAO \u20b9100. At \u20b9180, the amount exceeds the PAO\/Dy. Controller's \u20b9100 but is within the Controller's \u20b9200.<br><br>The conditions are also met: the expenditure is not recurring, and <i>'the concerned officer must be satisfied that the authority empowered to sanction the expenditure would accord sanction if requested to do so'<\/i>. The Pr.CCA\/CCA could also act, but is not the lowest competent authority.\"\r\n },\r\n {\r\n  \"id\": 19056,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following conditions for foregoing recovery of objected expenditure within delegated limits:\\n1. The expenditure must not be of recurring nature.\\n2. Where the objection is for insufficiency of sanction, the officer must be satisfied that the competent authority would sanction it if requested.\\n3. Where the objection is for insufficiency of proof of payment, the officer must be satisfied that insisting on proof would cause undue trouble and there is no doubt the charge was paid.\\nWhich of the above are prescribed conditions?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are prescribed. <b>Para 19.12.9(b)<\/b>: <i>'(i) The expenditure must not be of recurring nature'<\/i>; <i>'(ii) Where the objection is based on insufficiency of sanction, the concerned officer must be satisfied that the authority empowered to sanction the expenditure would accord sanction if requested to do so'<\/i>; and (iii) for insufficiency of proof, undue trouble would be caused by insisting on proof and there is no reason to doubt payment.<br><br>The Note to item (a) adds that, where an irregularity is likely to recur, the Government servant should be told it was irregular even if no recovery is made.\"\r\n },\r\n {\r\n  \"id\": 19057,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"When erroneous payments have been admitted through oversight, for what maximum period before that day may the PAO, of his own volition, undertake a re-audit of bills paid?\",\r\n  \"options\": [\r\n   \"six months\",\r\n   \"two years\",\r\n   \"three years\",\r\n   \"one year\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: one year<\/b><br><br><b>Para 19.12.10(b)<\/b>: <i>'When erroneous payments were admitted through oversight, the Pay and Accounts Officer should not of his own volition undertake a re-audit of bills paid for a period more than one year before that day.'<\/i> He should report the facts to the Government, and a re-audit is not made unless the Government so desires.<br><br>The Note clarifies that examining original documents during internal inspection to verify certificates is not a re-check for this purpose. For wrong interpretation of rules, the correct interpretation applies from the date of the orders (<b>item (a)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19058,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"When erroneous payments were admitted due to a wrong interpretation of a financial rule, from when does the new interpretation ordinarily take effect?\",\r\n  \"options\": [\r\n   \"one year before the orders\",\r\n   \"the date on which the rule was first issued\",\r\n   \"the beginning of the financial year of the orders\",\r\n   \"the date of issue of orders on the correct interpretation\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the date of issue of orders on the correct interpretation<\/b><br><br><b>Para 19.12.10(a)<\/b>: <i>'When 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 correct interpretations by competent authority'<\/i>.<br><br>Retrospective recovery is thus avoided unless specially ordered. For oversight cases, the PAO may on his own re-audit only up to one year before, and beyond that only if the Government desires (<b>item (b)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19059,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"To whom should a department report defalcations and losses of public money or property?\",\r\n  \"options\": [\r\n   \"the PAO first, who then informs Statutory Audit\",\r\n   \"the PAO and the Statutory Audit Officer, simultaneously\",\r\n   \"the Principal Accounts Office only\",\r\n   \"the Internal Audit Wing only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the PAO and the Statutory Audit Officer, simultaneously<\/b><br><br><b>Para 19.12.11(a)<\/b>: <i>'The department concerned should report defalcations and losses to the Pay and Accounts Officer and to the Statutory Audit Officer simultaneously.'<\/i><br><br><b>Item (b)<\/b>: the PAO then examines whether the loss arose from defects in rules, neglect of rules or want of supervision, and reports the result to the authority competent to sanction write-off. Important cases are also reported to the Principal Accounts Office, but the department's initial report goes to both the PAO and Statutory Audit.\"\r\n },\r\n {\r\n  \"id\": 19060,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following statements regarding a difference where the broadsheet balance under a DDSR head exceeds the ledger balance:\\n1. Where full details are available in the broadsheet, the ledger balance is increased to match through write-off with contra entry under 8680-Misc. Government Account.\\n2. Such write-off is effected on sanction of the competent authority.\\n3. Where no details are available in the broadsheet, the difference is also written off through 8680.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 and 2 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 19.13.1<\/b>: where the broadsheet balance exceeds the ledger balance and details are available, the ledger balance is increased to match the broadsheet figure through write-off of the difference, effected on sanction under Rule 38 of GAR <i>'by a contra entry under `8680- Misc. Government Account''<\/i>. Statements 1 and 2 are correct.<br><br>Statement 3 is wrong: <i>'If however, no details are available in the broadsheet the difference between broadsheet & ledger figures shall be dropped without any accounting adjustment, and by a mere correction in the broadsheet.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 19061,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"By what date each year must every PAO furnish to the Principal Accounts Office a statement of unreconciled differences between broadsheet and ledger, and cases awaiting acceptance of balances?\",\r\n  \"options\": [\r\n   \"15th September\",\r\n   \"15th October\",\r\n   \"31st May\",\r\n   \"30th June\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 15th September<\/b><br><br><b>Para 19.13.2<\/b>: <i>'All Pay and Accounts Officers should furnish annually by 15th September each year, a detailed statement indicating the amount of un reconciled differences between broad sheet and ledger and number of cases where acceptances of balances are awaited'<\/i>, for the period ending 31st March of the preceding year.<br><br>The Principal Accounts Office sends a consolidated report to the Finance Accounts Section of the CGA by 15th October. 31st May is the date for communicating GPF balances to subscribers (<b>Para 19.13.3(a)<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19062,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"By what date must the Principal Accounts Office furnish the consolidated report of unreconciled broadsheet-ledger differences for the Ministry to the Finance Accounts Section of the CGA?\",\r\n  \"options\": [\r\n   \"15th September\",\r\n   \"15th October\",\r\n   \"31st December\",\r\n   \"31st May\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 15th October<\/b><br><br><b>Para 19.13.2<\/b>: PAOs furnish their statements by 15th September. <i>'The Pr. Accounts Office shall furnish a consolidated report for the Ministry\/Department as a whole, to the Finance Accounts Section of the CGA by the 15th of October.'<\/i><br><br>The review covers balances under DDSR heads, confirming acceptance by the persons concerned and recoverability of balances due to Government (<b>Para 19.13.1<\/b>). 31st May is the deadline for communicating GPF balances to subscribers.\"\r\n },\r\n {\r\n  \"id\": 19063,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following steps in the annual review of deposit balances by the PAO:\\n1. Verifying balances at year-end with the ledger balance of the class of deposit\\n2. Obtaining acceptance of parties for balances outstanding in Personal Deposit Accounts\\n3. Crediting unclaimed amounts to be treated as lapsed to Government account\\nWhich of the above are prescribed?\",\r\n  \"options\": [\r\n   \"1, 2 and 3\",\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are prescribed. <b>Para 19.13.3(b)<\/b>: the PAO should take steps <i>'to verify the balances at the close of the year with the ledger balance of the class of deposit concerned'<\/i>; <i>'to obtain, wherever necessary, the acceptance of the parties concerned of the balances left outstanding in the Personal Deposit Account'<\/i>; and to credit unclaimed amounts to be treated as lapsed under para 2.75 of the Subsidiary Instructions.<br><br>Lapsed deposits are credited to 0075-101-Unclaimed Deposits and recorded in CAM-63A (<b>Para 19.2.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19064,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"In the annual review of balances, what is required in respect of HBA and Motor Car\/Conveyance Advances for which the PAO maintains detailed accounts?\",\r\n  \"options\": [\r\n   \"verification of the mortgage deed by the PAO\",\r\n   \"a fresh agreement for the outstanding balance\",\r\n   \"acknowledgement from the Government servants through the DDO\/Head of Office\",\r\n   \"report of the balances to the Department under GFR\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: acknowledgement from the Government servants through the DDO\/Head of Office<\/b><br><br><b>Para 19.13.3(d)<\/b>: for loans, the Loan Register balance is tallied with the ledger, conditions are checked, and the result is reported to the Department under para 262 of GFR. However, for HBA and Motor Car\/Conveyance Advances, <i>'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'<\/i>.<br><br>Fresh agreements or mortgage verification are not part of the annual review. Reporting under GFR applies to other loans.\"\r\n },\r\n {\r\n  \"id\": 19065,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following statements regarding adjustment of loss\/gain by exchange under the Direct Payment procedure for external loans\/grants:\\n1. Disbursements are credited as External Debt\/Grant at the daily rate, by contra debit to 'Suspense Account for purchases etc. abroad' under 8658.\\n2. Importers deposit amounts at the composite rate fixed by the CAAA under 8443-'Deposits for purchases etc. abroad'.\\n3. The difference between daily and composite rates is adjusted under '0075-Gain by Exchange'.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"2 and 3 only\",\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 19.14.1(i)<\/b>: disbursements by foreign banks after 1st April 1976 under the Direct Payment procedure <i>'are credited as External Debt\/External Grant Assistance at daily rate of exchange by contra debit to the minor head \\\"Suspense Account for purchases etc. abroad\\\"'<\/i> under 8658.<br><br>Importers' deposits at the composite rate fixed by the Controller of Aid Accounts and Audit, under 8443-'Deposits for purchases etc. abroad', clear the suspense; the rate difference is adjusted under 0075-Gain by Exchange, and interest recovery under 0049-Interest Receipts.\"\r\n },\r\n {\r\n  \"id\": 19066,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"When external loans are fully repaid, by adjustment under which head is the balance lying under 'Exchange variation' below Major Head 6002-External Debt cleared?\",\r\n  \"options\": [\r\n   \"8680-Miscellaneous Government Account\",\r\n   \"0075-Gain by Exchange\",\r\n   \"2075-Loss by Exchange\",\r\n   \"6002-External Debt, as principal\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 8680-Miscellaneous Government Account<\/b><br><br><b>Para 19.14.1(ii)<\/b>: <i>'When loans are fully repaid, the balances lying under the head \\\"Exchange variation\\\" under the major head \\\"6002-External Debt\\\" is cleared by adjusting the same under Major etc. head \\\"8680 \u2013 Miscellaneous Government Account\\\"'<\/i>, with the residual balance indicating credit or debit.<br><br>0075 and 2075 are used for gain or loss on transactions such as Missions' capital acquisitions and contributions to international bodies (<b>item (iii)<\/b>). 8680 is also used for writing off book-keeping differences (<b>Para 19.13.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19067,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"At what rates of exchange are capital transactions of Missions abroad for acquisition of property, and India's contributions to International Bodies, converted?\",\r\n  \"options\": [\r\n   \"daily rates of exchange of RBI\",\r\n   \"composite rates prescribed by DEA; failing which, MEA's official rates\",\r\n   \"MEA's official rates in all cases\",\r\n   \"the rates at which the funds were remitted\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: composite rates prescribed by DEA; failing which, MEA's official rates<\/b><br><br><b>Para 19.14.1(iii)<\/b>: <i>'Capital transactions relating to acquisition of property by Missions abroad and all payments to International Bodies towards India's contribution shall be converted at composite rates of exchange, wherever such rates are prescribed for the relevant foreign currencies by the Department of Economic Affairs.'<\/i> Where composite rates are not prescribed, MEA's official rates apply.<br><br>Gain or loss is adjusted under 0075 or 2075. Remittances to Missions and personal claims in HCI London or EI Washington accounts are accounted at MEA's official rates.\"\r\n },\r\n {\r\n  \"id\": 19068,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"How is the full value of equipment or stores procured on deferred payment terms or supplier's credit brought to account?\",\r\n  \"options\": [\r\n   \"on each instalment of payment, debited to the service head\",\r\n   \"as a loan from the supplier, under Public Debt\",\r\n   \"on receipt: Dr service head, Cr a suspense head within it\",\r\n   \"on final payment, as a lump-sum capital expenditure\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: on receipt: Dr service head, Cr a suspense head within it<\/b><br><br><b>Para 19.15.1<\/b>: purchase of goods on credit, <i>'while constituting a commitment to pay, does not ipso facto constitute a loan or borrowing'<\/i>. The full value is brought to account immediately on receipt, <i>'by debit to the relevant service major head of account with contra credit afforded to a suitable suspense'<\/i> head within the same service major head, as in PWD.<br><br>The suspense credit is relieved as payments are made. Treating it as borrowing, or booking only on payment, would misstate the expenditure.\"\r\n },\r\n {\r\n  \"id\": 19069,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"To which head is interest paid on a deferred payment purchase debited?\",\r\n  \"options\": [\r\n   \"the same head to which the full value of the stores was initially debited\",\r\n   \"0049-Interest Receipts, by minus credit\",\r\n   \"2049-Interest Payments\",\r\n   \"the suspense head within the service major head\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: the same head to which the full value of the stores was initially debited<\/b><br><br><b>Para 19.15.2<\/b>: <i>'Interest payable on the deferred payment purchase has the effect of increasing the value of the goods purchased and therefore, shall be debited to the same head to which the full value of the equipment, stores etc. was initially debited, as and when they are paid.'<\/i><br><br>This applies even if promissory notes or loan agreements cover the purchase, since the transaction remains a commitment to pay the supplier. The exception is the Ministry of Defence. It is not treated as interest on Government borrowing under 2049.\"\r\n },\r\n {\r\n  \"id\": 19070,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Which Ministry is excepted from following the prescribed accounting procedure for deferred payment purchases where promissory notes or loan agreements cover them?\",\r\n  \"options\": [\r\n   \"the Ministry of External Affairs\",\r\n   \"the Ministry of Defence\",\r\n   \"the Ministry of Railways\",\r\n   \"the Department of Economic Affairs\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the Ministry of Defence<\/b><br><br><b>Para 19.15.2<\/b>: <i>'All Ministries \/ Departments, with the exception of Ministry of Defence, shall follow the above procedure even if issue of promissory notesor loan agreements covers the purchases on deferred payment terms \/ supplier's credit.'<\/i> Such imports constitute a commitment to pay over time, and the accounting does not alter that commitment.<br><br><b>Para 19.15.3<\/b>: Ministries advise the PAO to make the adjustment as soon as stores are received; where the PW system is followed, the value is reflected in the compiled accounts.\"\r\n },\r\n {\r\n  \"id\": 19071,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long, at the most, are closed files, registers and voucher bundles kept in the concerned Sections before transfer to the Departmental Record Room?\",\r\n  \"options\": [\r\n   \"5 calendar years\",\r\n   \"1 calendar year\",\r\n   \"3 calendar years\",\r\n   \"until their proposed year of destruction\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 3 calendar years<\/b><br><br><b>Para 19.17.1<\/b>: records are bound immediately after closure, with the outer cover showing the proposed year of destruction under the PAO's dated signature. <i>'They shall be kept and arranged serially in the concerned Sections for not more than 3 calendar years, and shall be transferred to the Departmental Record Room thereafter.'<\/i><br><br>They are accompanied by a list in duplicate; the Record Room retains one and returns the other with the Record Room Index Number (<b>Para 19.17.2<\/b>). The Record Keeper conducts an annual review for destruction (<b>Para 19.17.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19072,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What must be prominently indicated on the outer cover of a closed file, register or voucher bundle when it is bound?\",\r\n  \"options\": [\r\n   \"the name of the dealing hand who closed it\",\r\n   \"the Record Room Index Number, under the Record Keeper's signature\",\r\n   \"the date of transfer to the Record Room\",\r\n   \"the proposed year of destruction, under the PAO's dated signature\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: the proposed year of destruction, under the PAO's dated signature<\/b><br><br><b>Para 19.17.1<\/b>: <i>'Files, Registers, vouchers bundles etc. shall be properly bound immediately after their closure, with the outer cover prominently indicating the proposed year of destruction of that record, under the dated signature of the PAO.'<\/i><br><br>The Record Room Index Number is assigned later, when the Record Room accepts the records (<b>Para 19.17.2<\/b>). If the PAO orders further preservation during review, the new date of destruction is also shown on the outer cover (<b>Para 19.17.5<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19073,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"If a file issued from the Departmental Record Room is not received back, after what period does the Record Keeper remind the concerned section?\",\r\n  \"options\": [\r\n   \"one month\",\r\n   \"fifteen days\",\r\n   \"three months\",\r\n   \"one week\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: one month<\/b><br><br><b>Para 19.17.3<\/b>: no recorded file may be issued except against a signed requisition quoting the Record Room Index Number, which is kept against the issued file. <i>'In case the record\/ file etc. is not received back within a period of one month of its issue, the Record Keeper shall remind the concerned section at an appropriate level, for expeditious return'<\/i>.<br><br>On return, the file is restored and the requisition slip returned to the section. The Record Keeper also conducts an annual review to identify files due for destruction (<b>Para 19.17.4<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19074,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Who conducts the annual review in the Departmental Record Room to locate files due for destruction, and who decides on their destruction or further preservation?\",\r\n  \"options\": [\r\n   \"the PAO reviews; the Record Keeper decides\",\r\n   \"the Record Keeper reviews; the PAO decides\",\r\n   \"the Section head reviews and decides\",\r\n   \"the Internal Audit Wing reviews; the PAO decides\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the Record Keeper reviews; the PAO decides<\/b><br><br><b>Para 19.17.4<\/b>: <i>'The Record Keeper shall be responsible for conducting an annual review to locate files that are required to be destroyed as per the proposed preservation period indicated on the outer cover.'<\/i> These are referred <i>'to the PAO concerned for instructions regarding their destruction\/ further preservation'<\/i>, with a list in duplicate.<br><br><b>Para 19.17.5<\/b>: the Record Room follows the PAO's instructions, and for further preservation the new destruction date is shown on the outer cover.\"\r\n },\r\n {\r\n  \"id\": 19075,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"The powers delegated to AAOs in the departmentalised accounting organisation include all of the following EXCEPT:\",\r\n  \"options\": [\r\n   \"check of classification of vouchers up to \u20b92,500\",\r\n   \"entries regarding acceptance of nomination in GPF records\",\r\n   \"issue of annual statements to GPF\/CPF subscribers\",\r\n   \"closing of broadsheets with 'nil' balance or no difference\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: entries regarding acceptance of nomination in GPF records<\/b><br><br><b>Para 19.18.1<\/b>: AAOs may check classification of vouchers <i>'of value up to \u20b92,500'<\/i> and propose TEs; close broadsheets with 'nil' balance or no difference; attest PF ledger entries and allot account numbers; and <i>'Issue of annual statements of accounts to subscribers of General \/Contributory Provident Fund'<\/i>.<br><br>But <i>'entries regarding acceptance of nomination and closing of accounts shall be made over the signatures of the Pay and Accounts Officer'<\/i> (<b>item (iv)<\/b>). AAOs also attest Objection Book entries and monitor the Bill Diary Register.\"\r\n },\r\n {\r\n  \"id\": 19076,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Up to what value of vouchers may an AAO check classification and propose Transfer Entries to rectify misclassification?\",\r\n  \"options\": [\r\n   \"\u20b95,000\",\r\n   \"\u20b92,500\",\r\n   \"\u20b91,000\",\r\n   \"\u20b910,000\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: \u20b92,500<\/b><br><br><b>Para 19.18.1(i)<\/b>: AAOs are delegated the power of <i>'Check of classification of vouchers of value up to \u20b92,500 and rectification of any misclassification noticed therein by proposing Transfer entries'<\/i>.<br><br>Other delegated powers include closing nil or no-difference broadsheets, attesting PF ledger balances (except for the PAO's own staff), issuing annual GPF statements, attesting Objection Book entries, and monitoring the Bill Diary Register and bills awaiting distribution in PFMS.\"\r\n },\r\n {\r\n  \"id\": 19077,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"By whom must the opening and closing balances in Provident Fund ledger cards of the staff of the PAO's own office be attested?\",\r\n  \"options\": [\r\n   \"the AAO in charge of the GPF section\",\r\n   \"the Pay and Accounts Officer\",\r\n   \"the Head of Office of the PAO\",\r\n   \"the Principal Accounts Office\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the Pay and Accounts Officer<\/b><br><br><b>Para 19.18.1(iii)<\/b>: AAOs may attest opening and closing balances in PF ledger cards <i>'except those relating to the staff of the Pay and Accounts Officer's own office which should be attested by the PAO'<\/i>.<br><br>This avoids the AAO attesting balances of colleagues in the same office. Similarly, entries regarding acceptance of nomination and closing of PF accounts are made over the PAO's signatures (<b>item (iv)<\/b>). The Principal Accounts Office does not attest individual ledger cards.\"\r\n },\r\n {\r\n  \"id\": 19078,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"If a reply is not received to a call for acknowledgement of balance of loans and advances, at whose level is the reminder issued?\",\r\n  \"options\": [\r\n   \"the Principal Accounts Office\",\r\n   \"the AAO\",\r\n   \"the Pay and Accounts Officer\",\r\n   \"the DDO\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the Pay and Accounts Officer<\/b><br><br><b>Para 19.18.1(vii)<\/b>: AAOs may call for acknowledgement of balances relating to loans and advances. <i>'However, in the case of non-receipt of reply the reminder shall be issued at the level of Pay and Accounts Officer'<\/i>.<br><br>Escalating the reminder to the PAO's level gives it greater weight. Annual acknowledgements for HBA and Motor Car Advances are obtained through the DDO\/Head of Office (<b>Para 19.13.3(d)<\/b>), but the reminder for non-reply is the PAO's.\"\r\n },\r\n {\r\n  \"id\": 19079,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following statements regarding retention of accounting records maintained by PAOs:\\n1. Irrespective of the prescribed period, records are preserved till completion of statutory and internal audit and settlement of objections raised.\\n2. Records relevant to the Appropriation and Finance Accounts are preserved for the specified period or until presented to Parliament, whichever is later.\\n3. Appendix 9 to GFR, 2017 applies for retention of records referred to therein.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1, 2 and 3<\/b><br><br>All three are correct. <b>Para 19.16.1<\/b>: <i>'Irrespective of the period of preservation so prescribed, these records shall be preserved till completion of audit (statutory and internal) for the relevant period and the settlement of the objections so raised.'<\/i> Records relevant to the Appropriation and Finance Accounts are preserved for the specified periods <i>'or until these documents are presented to Parliament, whichever is later'<\/i>.<br><br><i>'The provisions of APPENDIX 9 to G.F.Rs, 2017 shall be applicable for the retention of records referred therein.'<\/i> <b>Para 19.16.4<\/b> extends the standard periods to e-records in PFMS.\"\r\n },\r\n {\r\n  \"id\": 19080,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Unless otherwise specified, from when is the retention period of a voucher, register or record in the PAO's retention schedule reckoned?\",\r\n  \"options\": [\r\n   \"the date of the voucher or entry\",\r\n   \"the close of the financial year to which the record relates\",\r\n   \"the date of completion of statutory audit\",\r\n   \"the date the record is sent to the Record Room\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: the close of the financial year to which the record relates<\/b><br><br><b>Note below Para 19.16.4<\/b>: <i>'Retention period indicated in Col. (c) is to be reckoned from the date of close of the financial year to which the voucher\/register\/record relates, unless otherwise specified.'<\/i><br><br>So a 2023-24 contingent bill with a 2-year period may be weeded after 31st March 2026, subject to audit completion and settlement of objections (<b>Para 19.16.1<\/b>). Some items specify their own starting point, e.g. the IRLA ledger (10 years from final settlement after retirement) and pension files (35 years from retirement, death or last family pension instalment).\"\r\n },\r\n {\r\n  \"id\": 19081,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following statements regarding weeding out of vouchers under the retention schedule:\\n1. Before weeding out PF, advance or refund vouchers, entries are ensured to be posted in the ledger, broadsheet or register and reconciled.\\n2. Before weeding out vouchers of final settlement of PF dues, provisional pension and CGEGIS, they are recorded in the service book\/e-Service Book.\\n3. Suspense vouchers may be weeded out once the retention period expires, even if the item is not liquidated.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 19.16.2<\/b>: before weeding out vouchers of PF, advances, refunds or revenue and pay bill schedules, <i>'it is to ensure that the entries are posted in the concerned ledger, Broadsheet or relevant Registers'<\/i> and reconciled \u2014 statement 1 is correct. Final PF settlement, provisional pension and CGEGIS vouchers must be recorded in the service book\/e-Service Book first \u2014 statement 2 is correct.<br><br>Statement 3 is wrong. <b>Para 19.16.3<\/b>: <i>'Before weeding out of Suspense vouchers, it is to be ensured the item is liquidated in the register maintained for this purpose.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 19082,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Which retention periods apply to e-records maintained in PFMS?\",\r\n  \"options\": [\r\n   \"permanent retention, since storage is electronic\",\r\n   \"a uniform 10 years for all e-records\",\r\n   \"the standard periods for the document types in the GFR and CAM\",\r\n   \"periods fixed separately by each PAO\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: the standard periods for the document types in the GFR and CAM<\/b><br><br><b>Para 19.16.4<\/b>: <i>'The standard retention periods for the document types provided for in the GFR and the CAM shall be adhered to in respect of e-records maintained in PFMS.'<\/i> Section III of the table also lists PFMS-specific data from Appendix 3 of the PFMS Data Retention, Archiving, Backup and Destruction Policy 2020.<br><br>Electronic form does not mean permanent retention; for example, Ack\/NAck responses are kept only 3 months after reconciliation. <b>Para 19.16.2<\/b> encourages continuous digitisation of records in PAOs.\"\r\n },\r\n {\r\n  \"id\": 19083,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Match List-I (Voucher) with List-II (Retention period):\\nList-I\\nA. Contingent Bills\\nB. Pension vouchers\\nC. House Building Advance vouchers\\nD. PF vouchers of final payment to minors\\nList-II\\n1. 20 years\\n2. 6 years\\n3. 3 years\\n4. 2 years\",\r\n  \"options\": [\r\n   \"A-4, B-2, C-3, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-3, C-2, D-1\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 19.16.4<\/b>, table, Part I-Vouchers: <i>'Contingent Bills'<\/i> \u2014 2 years (A-4); <i>'Pension vouchers'<\/i> \u2014 3 years (B-3); <i>'House Building Advance vouchers'<\/i> \u2014 6 years (C-2); PF vouchers of final payments to persons other than subscribers, <i>'(a) To minors'<\/i> \u2014 20 years (D-1).<br><br>Longer periods apply where later disputes are likely: payments to minors, or to persons not per the subscriber's declaration, may be questioned many years later. <i>'Retention period indicated in Col. (c) is to be reckoned from the date of close of the financial year to which the voucher\/register\/record relates, unless otherwise specified.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 19084,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long are PF vouchers of final payment made to a person other than a minor, NOT in accordance with the subscriber's declaration, retained?\",\r\n  \"options\": [\r\n   \"20 years\",\r\n   \"6 years\",\r\n   \"2 years\",\r\n   \"35 years\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 20 years<\/b><br><br><b>Para 19.16.4<\/b>, table, item I.7: PF vouchers through which final payments are made to persons other than subscribers are kept 20 years for <i>'(a) To minors'<\/i> and for <i>'(b) To other than minors not in accordance with declaration of subscribers'<\/i>. For item (c), payments in accordance with the declaration, the period is 6 years.<br><br>Payments deviating from the subscriber's nomination are more likely to be contested, hence the longer period. 35 years applies to PF Index Registers and Ledgers. <i>'Retention period indicated in Col. (c) is to be reckoned from the date of close of the financial year to which the voucher\/register\/record relates, unless otherwise specified.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 19085,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long are PF vouchers of final payment to persons other than minors, made in accordance with the subscriber's declaration, retained?\",\r\n  \"options\": [\r\n   \"20 years\",\r\n   \"6 years\",\r\n   \"2 years\",\r\n   \"10 years\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 6 years<\/b><br><br><b>Para 19.16.4<\/b>, table, item I.7(c): PF final payments <i>'(c) To other than minors in accordance with declaration of subscribers'<\/i> are retained for 6 years. Item I.8, PF vouchers of final payments other than those in 7(a) to (c), is also 6 years.<br><br>By contrast, payments to minors, and to others not per the declaration, are kept 20 years. Before weeding out any final PF settlement voucher, it must be recorded in the service book\/e-Service Book (<b>Para 19.16.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19086,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long are vouchers pertaining to non-refundable withdrawals from Provident Fund retained?\",\r\n  \"options\": [\r\n   \"6 years\",\r\n   \"2 years\",\r\n   \"20 years\",\r\n   \"3 years\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 2 years<\/b><br><br><b>Para 19.16.4<\/b>, table, item I.9: <i>'Vouchers pertaining to non-refundable'<\/i> withdrawals from Provident Fund are retained for 2 years. Item I.2, PF vouchers other than final payment, is also 2 years.<br><br>Final payment vouchers are kept longer: 6 years in general, and 20 years for payments to minors or not per the declaration. Before weeding PF vouchers, entries must be posted in ledgers and reconciled (<b>Para 19.16.2<\/b>). <i>'Retention period indicated in Col. (c) is to be reckoned from the date of close of the financial year to which the voucher\/register\/record relates, unless otherwise specified.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 19087,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"All of the following vouchers are retained for 6 years EXCEPT:\",\r\n  \"options\": [\r\n   \"Medical Bills\",\r\n   \"commuted value of pension paid by the PAO\",\r\n   \"Government Employees Insurance Scheme vouchers\",\r\n   \"D.C.R.G. vouchers\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Medical Bills<\/b><br><br><b>Para 19.16.4<\/b>, table, Part I: <i>'D.C.R.G. vouchers'<\/i> \u2014 6 years; <i>'Commuted value of pension paid by the PAO'<\/i> \u2014 6 years; vouchers relating to Government Employees Insurance Schemes \u2014 6 years. House Building Advance vouchers are also 6 years.<br><br><i>'Medical Bills'<\/i> are retained for only 2 years, like contingent bills, pay bills, TA\/LTC bills, refund and suspense vouchers. Pension vouchers are 3 years. <i>'Retention period indicated in Col. (c) is to be reckoned from the date of close of the financial year to which the voucher\/register\/record relates, unless otherwise specified.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 19088,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What is the retention period of deposit payment vouchers other than those of personal deposits?\",\r\n  \"options\": [\r\n   \"permanent\",\r\n   \"2 years\",\r\n   \"25 years\",\r\n   \"6 years or till all deposits are reconciled and final\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 6 years or till all deposits are reconciled and final<\/b><br><br><b>Para 19.16.4<\/b>, table, item I.12: <i>'Deposits payment vouchers other than'<\/i> personal deposits are kept <i>'6 years or till all deposits are'<\/i> reconciled and final.<br><br>The Schedule of Deposits for March in which items are credited is retained for 25 years (item II.19), because lapse and later refund of deposits may arise long afterwards (<b>Para 19.2.4<\/b>). Vouchers for land acquisition are permanent, but that relates to PW accounts, not deposits.\"\r\n },\r\n {\r\n  \"id\": 19089,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Match List-I (Record) with List-II (Retention period):\\nList-I\\nA. Bill Diary\\nB. File Index Register\\nC. Register of files transferred to National Archives\\nD. Register of files transferred to Departmental Record Room\\nList-II\\n1. 25 years\\n2. Permanent\\n3. 10 years\\n4. 2 years\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-2, C-3, D-1\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 19.16.4<\/b>, table, Part II-Other Records: <i>'Bill Diary'<\/i> \u2014 2 years (A-4); <i>'File Index Register'<\/i> \u2014 10 years (B-3); register of files transferred to National Archives \u2014 Permanent (C-2); register of files transferred to the Departmental Recording Wing (old record room) \u2014 25 years (D-1).<br><br>The Register of Valuables is kept 5 years or till all outstanding items are cleared. Records stay in Sections for at most 3 calendar years before going to the Record Room (<b>Para 19.17.1<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19090,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What is the retention period of the Register of Valuables?\",\r\n  \"options\": [\r\n   \"10 years\",\r\n   \"2 years\",\r\n   \"1 year\",\r\n   \"5 years or till all outstanding items are cleared\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 5 years or till all outstanding items are cleared<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.4: <i>'Register of valuables'<\/i> \u2014 <i>'5 years or till all outstanding items are cleared.'<\/i><br><br>The register records drafts and cheques received in the PAO, closed fortnightly with investigation of outstanding credits (<b>Para 16.3.1<\/b>). Items outstanding keep the register alive beyond 5 years. The Bill Diary is kept only 2 years, and the File Index Register 10 years. <i>'Retention period indicated in Col. (c) is to be reckoned from the date of close of the financial year to which the voucher\/register\/record relates, unless otherwise specified.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 19091,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What is the retention period of the Bill Passing cum Expenditure Control Register?\",\r\n  \"options\": [\r\n   \"2 years\",\r\n   \"3 years or till all outstanding items are settled\",\r\n   \"1 year or till PAC discusses Appropriation Accounts, whichever later\",\r\n   \"5 years or till audit paras are settled, whichever earlier\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 year or till PAC discusses Appropriation Accounts, whichever later<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.5: the <i>'Expenditure Control Register (now Bill'<\/i> Passing cum E.C.R.) is retained for 1 year or till the Appropriation Accounts are discussed by the PAC of Parliament, whichever is later.<br><br>Since the ECR underlies the Appropriation Accounts, it must survive PAC scrutiny. The Schedule of Debits\/Credits similarly runs 3 years or till PAC discussion, whichever is later. 'Whichever is earlier' applies instead to the Registers of Cheques drawn and delivered.\"\r\n },\r\n {\r\n  \"id\": 19092,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What is the retention period of the Schedule of Debits\/Credits?\",\r\n  \"options\": [\r\n   \"25 years\",\r\n   \"1 year or till the annual accounts are prepared\",\r\n   \"2 years or till settlement of all broadsheet items\",\r\n   \"3 years or till PAC discusses Appropriation Accounts, whichever later\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 3 years or till PAC discusses Appropriation Accounts, whichever later<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.9: <i>'Schedule of Debits\/Credits'<\/i> \u2014 3 years or till the Appropriation Accounts are discussed by the PAC of Parliament, whichever is later.<br><br>The Bill Passing cum ECR runs 1 year or till PAC discussion, whichever is later. Office copies of monthly accounts are kept one year or till the annual accounts are prepared, whichever is later. Inward and Outward Claims Registers run 2 years or till settlement of all broadsheet items and audit, whichever is later.\"\r\n },\r\n {\r\n  \"id\": 19093,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What is the retention period of the Inward Claims Register and supporting documents received with inward claims?\",\r\n  \"options\": [\r\n   \"3 years or till PAC discusses Appropriation Accounts\",\r\n   \"2 years or till broadsheet items and audit settle, whichever later\",\r\n   \"5 years or till audit paras settle, whichever earlier\",\r\n   \"1 year\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 2 years or till broadsheet items and audit settle, whichever later<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.7: <i>'Inward Claims Register and supporting documents received with Inward Claims'<\/i> \u2014 2 years or till the settlement of all items in the corresponding Broadsheet and of audit for the period and settlement of audit objections, whichever is later. Item II.8, the Outward Claims Register, has the same period ('-do-').<br><br>These registers support PAO Suspense (<b>Chapter 8<\/b>), so they must survive until all related items are cleared. The Broadsheet of PAO Suspense itself is kept 3 years.\"\r\n },\r\n {\r\n  \"id\": 19094,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"All of the following records are retained for 1 year EXCEPT:\",\r\n  \"options\": [\r\n   \"T.E. Register\",\r\n   \"Appropriation Audit Register\",\r\n   \"Summary of Transfer Entries\",\r\n   \"office copies of Journal Entries\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Summary of Transfer Entries<\/b><br><br><b>Para 19.16.4<\/b>, table, Part II: <i>'T.E. Register'<\/i> \u2014 1 year; <i>'Appropriation Audit Register'<\/i> \u2014 1 year; <i>'Office copies of J.Es.'<\/i> \u2014 1 year. The Register of final post-check of pre-checked bills, bank reconciliation statement and Departmental Classified and Consolidated Abstracts are also 1 year.<br><br><i>'Summary of Transfer Entries'<\/i> is retained for 2 years. The Ledger and Trial Balance is 3 years. <i>'Retention period indicated in Col. (c) is to be reckoned from the date of close of the financial year to which the voucher\/register\/record relates, unless otherwise specified.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 19095,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long are the Ledger and Trial Balance retained?\",\r\n  \"options\": [\r\n   \"permanent\",\r\n   \"1 year\",\r\n   \"2 years\",\r\n   \"3 years\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 3 years<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.14: <i>'Ledger and Trial Balance'<\/i> \u2014 3 years.<br><br>Distinguish this from the Ledger\/Broadsheet of DDS&R heads, which is Permanent (item II.56), since DDSR balances carry forward indefinitely. The TE Register and office copies of JEs are kept 1 year, and the Summary of Transfer Entries 2 years. <i>'Retention period indicated in Col. (c) is to be reckoned from the date of close of the financial year to which the voucher\/register\/record relates, unless otherwise specified.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 19096,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following retention periods of bank-related records in a PAO:\\n1. Bank scrolls with paid cheques\/challans \u2014 2 years\\n2. Counterfoils of cheque books \u2014 2 years\\n3. Bank reconciliation statement \u2014 3 years\\nWhich of the above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 19.16.4<\/b>, table, Part II: item 15(i), <i>'Bank Scrolls with paid cheques\/challans'<\/i> \u2014 2 years (item 1 correct); item 16, <i>'Counterfoils of cheque books'<\/i> \u2014 2 years (item 2 correct). Paid cheques and pension payment scrolls are also 2 years.<br><br>Item 3 is wrong. Item 23, <i>'Bank reconciliation statement'<\/i>, is retained for 1 year. The Register of RBD HQrs.\/PSB Suspense is kept 3 years or till all outstanding items are settled, and monthly put-through statements with reconciliation papers 5 years.\"\r\n },\r\n {\r\n  \"id\": 19097,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long is the Schedule of Deposits (including subsidiary accounts) for the month of March in which any item has been credited retained?\",\r\n  \"options\": [\r\n   \"10 years\",\r\n   \"6 years\",\r\n   \"25 years\",\r\n   \"permanent\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 25 years<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.19: <i>'Scheduled of Deposits (including any'<\/i> subsidiary accounts) for the month of March in which any item has been credited \u2014 25 years. Item 30B, the Schedule of Deposits for March and Supplementary in PW accounts, is likewise 25 complete accounts years.<br><br>The long period supports tracing deposits that may lapse and later be claimed (<b>Para 19.2.4<\/b>). Deposit payment vouchers other than personal deposits are kept only 6 years or till reconciled and final.\"\r\n },\r\n {\r\n  \"id\": 19098,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What is the retention period of the Register of RBD HQrs.\/PSB Suspense?\",\r\n  \"options\": [\r\n   \"2 years or till the next audit\",\r\n   \"1 year\",\r\n   \"5 years\",\r\n   \"3 years or till all outstanding are settled\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 3 years or till all outstanding are settled<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.24: <i>'Register of R.B.D. H.Qrs.\/P.S.B. Suspense'<\/i> \u2014 <i>'3 years or till all outstanding are'<\/i> settled.<br><br>This is the CAM-17 type register of bank suspense (<b>Para 13.6.10<\/b>). Broadsheets and registers for reconciling Central Government balances with RBI (including PSB Suspense) are kept 5 years subject to completion of reconciliation (item II.57). The bank reconciliation statement is kept 1 year.\"\r\n },\r\n {\r\n  \"id\": 19099,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long is the Departmental Consolidated Abstract retained, and for what reasonable period may its information be kept in e-format for reconciling old items?\",\r\n  \"options\": [\r\n   \"1 year; permanently in e-format\",\r\n   \"3 years; 10 years in e-format\",\r\n   \"1 year; 5 years in e-format\",\r\n   \"2 years; 5 years in e-format\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 1 year; 5 years in e-format<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.28: <i>'Departmental Consolidated Abstract'<\/i> \u2014 1 year, with the note that the information <i>'may be maintained in e-format for reasonable period viz.5 years for the purpose of reconciliation of old outstanding items'<\/i>.<br><br>Departmental and PW Classified Abstracts are also 1 year. The Broadsheet of PAO Suspense is 3 years but may be maintained permanently in e-format. <i>'Retention period indicated in Col. (c) is to be reckoned from the date of close of the financial year to which the voucher\/register\/record relates, unless otherwise specified.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 19100,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long are monthly accounts of Public Works Disbursing Officers with supporting schedules (except schedules of deposits) retained?\",\r\n  \"options\": [\r\n   \"1 year or till the annual accounts are prepared\",\r\n   \"10 complete accounts years\",\r\n   \"25 complete accounts years\",\r\n   \"permanent\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 10 complete accounts years<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.30A: <i>'Monthly accounts of Public Works Disbursing'<\/i> officers with supporting schedules (except schedules of deposits), dockets, lists of payments and vouchers other than for land acquisition \u2014 <i>'10 complete accounts years'<\/i>.<br><br>Item 30B, the Schedule of Deposits for March and Supplementary, is 25 complete accounts years. Item 30C, vouchers for payment on account of acquisition of land, is a Permanent Record. Office copies of the PAO's own monthly accounts are kept one year or till annual accounts are prepared.\"\r\n },\r\n {\r\n  \"id\": 19101,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"A PW Division's voucher for payment on account of acquisition of land is to be retained for how long?\",\r\n  \"options\": [\r\n   \"permanently\",\r\n   \"10 complete accounts years\",\r\n   \"25 complete accounts years\",\r\n   \"6 years\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: permanently<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.30C: <i>'Vouchers for payment on account of'<\/i> acquisition of land \u2014 <i>'Permanent Record'<\/i>.<br><br>Title to land may be litigated long after acquisition, so proof of payment must be preserved permanently. Other PW monthly accounts and vouchers are kept 10 complete accounts years (item 30A), and March schedules of deposits 25 complete accounts years (item 30B). Other permanent records include the Ledger\/Broadsheet of DDSR heads and the e-Asset Register.\"\r\n },\r\n {\r\n  \"id\": 19102,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long is the Broadsheet of PAO Suspense (Receipts and Payments) retained, and in what form may it be kept permanently?\",\r\n  \"options\": [\r\n   \"2 years; physical copy kept permanently\",\r\n   \"3 years; e-format may be kept as a permanent record\",\r\n   \"permanently in physical form\",\r\n   \"5 years; e-format for 10 years\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 3 years; e-format may be kept as a permanent record<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.31: <i>'Broadsheet of PAO Suspense (Receipts and'<\/i> Payments) \u2014 3 years, with the note that <i>'The e-format of the record may be maintained for permanent record'<\/i>.<br><br>PAO Suspense items can remain outstanding for long, so an electronic trail is preserved. Inward and Outward Claims Registers run 2 years or till settlement of broadsheet items and audit, whichever is later. The Departmental Consolidated Abstract may be kept 5 years in e-format.\"\r\n },\r\n {\r\n  \"id\": 19103,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What is the retention period of the Register of Government servants lent on Foreign Service?\",\r\n  \"options\": [\r\n   \"10 years, if contribution recovery is noted in the Service Book\",\r\n   \"6 years\",\r\n   \"3 years\",\r\n   \"35 years\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 10 years, if contribution recovery is noted in the Service Book<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.32: <i>'Register of Govt. servants lent on Foreign'<\/i> Service \u2014 <i>'10 years subject to condition that'<\/i> necessary information on recovery of contributions is recorded in the Service Book.<br><br>This register is maintained in Form CAM-58 for watching recovery of leave salary and pension contributions (<b>Para 9.5.1<\/b>). On reversion, the PAO records a certificate of recovery in the service book (<b>Para 9.5.4<\/b>), which enables the register to be weeded after 10 years.\"\r\n },\r\n {\r\n  \"id\": 19104,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What is the retention period of the Register of Cheques drawn and the Register of Cheques delivered?\",\r\n  \"options\": [\r\n   \"5 years or till audit paras settle, whichever later\",\r\n   \"5 years or till audit paras settle, whichever earlier\",\r\n   \"2 years\",\r\n   \"3 years or till all cheques are encashed\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 5 years or till audit paras settle, whichever earlier<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.39: <i>'Register of Cheques drawn'<\/i> \u2014 5 years or up to settlement of audit paras corresponding to the register, <i>'whichever is earlier'<\/i>. Item II.40, <i>'Register of Cheques delivered'<\/i>, has the same period ('-do-').<br><br>This is an unusual 'whichever is earlier' rule; most such periods run till the later event. The PAO's check register of outstanding pre-check cheques is also 5 years. The Stock Register of Cheque Books and Account of Cheque Forms are 2 years.\"\r\n },\r\n {\r\n  \"id\": 19105,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What is the retention period of the Register of Special Charges?\",\r\n  \"options\": [\r\n   \"1 year\",\r\n   \"3 years after all utilisation certificates are received\",\r\n   \"5 years\",\r\n   \"2 years, if current sanctions are carried to the new register\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 2 years, if current sanctions are carried to the new register<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.43: <i>'Register of Special Charges'<\/i> \u2014 <i>'2 years subject to the condition that all sanctions still current are'<\/i> noted in the new Register with progressive expenditure under proper attestation. Item II.44, the Register of Periodical Charges, has the same period.<br><br>The condition ensures continuity of watch over current sanctions. The Register of Grants-in-aid & Scholarships is kept 3 years after all UCs are received. The Register of Sanctions to Contracts is 3 years.\"\r\n },\r\n {\r\n  \"id\": 19106,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What is the retention period of the Register of Grants-in-aid & Scholarships?\",\r\n  \"options\": [\r\n   \"5 years from the date of last grant\",\r\n   \"2 years\",\r\n   \"3 years after all utilisation certificates have been received\",\r\n   \"permanent\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 3 years after all utilisation certificates have been received<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.45: <i>'Register of Grants-in-aid & Scholarships'<\/i> \u2014 <i>'3 years after all the utilization certificates have been received.'<\/i><br><br>The period starts only when UCs are complete, since the register watches their receipt (<b>Para 2.16.15<\/b>). For scholarships entered in this register, UCs are not required (<b>Para 10.9.6<\/b>). The Register of Special Charges is kept 2 years subject to carrying forward current sanctions.\"\r\n },\r\n {\r\n  \"id\": 19107,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following statements regarding retention of objection records:\\n1. The Objection Book is retained for 3 years, subject to all outstanding items being transferred to the next Objection Book with full details.\\n2. The Abstract of Objections has the same retention period and condition.\\n3. The Objection Book may be destroyed after 1 year once it is closed.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"1 and 2 only\",\r\n   \"1, 2 and 3\",\r\n   \"2 and 3 only\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.46: <i>'Objection Book'<\/i> \u2014 3 years subject to the condition that all outstanding items are transferred to the next Objection Book with full details \u2014 statement 1 is correct. Item II.47, <i>'Abstract of Objections'<\/i>, is '-do-' \u2014 statement 2 is correct.<br><br>Statement 3 is wrong; 1 year is not the prescribed period. The Objection Book (CAM-26) is closed by the 20th of the succeeding month and put up to the PAO quarterly (<b>Para 19.12.8<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19108,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What is the retention period of the Register of Broadsheet of Advances for HB\/MC and interest thereon?\",\r\n  \"options\": [\r\n   \"2 years after recoveries are fully effected and reconciled with ledger\",\r\n   \"6 years\",\r\n   \"35 years\",\r\n   \"3 years\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 2 years after recoveries are fully effected and reconciled with ledger<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.50: <i>'Register of Broadsheet of Advances for'<\/i> HB\/MC and interest thereon \u2014 <i>'2 years after recoveries have'<\/i> been fully effected and reconciliation with ledger figures effected.<br><br>The clock starts only after full recovery and reconciliation, since advances run over many years. HBA vouchers themselves are kept 6 years. Before weeding advance vouchers, entries must be posted and reconciled (<b>Para 19.16.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19109,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long are advices to RBI (CAS), Nagpur by Principal Accounts Offices and clearance memos from CAS Nagpur retained?\",\r\n  \"options\": [\r\n   \"1 year\",\r\n   \"3 years\",\r\n   \"2 years\",\r\n   \"5 years\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 5 years<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.52: <i>'Advices to the R.B.I. (CAS) Nagpur by the'<\/i> Principal Accounts Offices and clearance memos from CAS Nagpur \u2014 5 years. Item II.55, monthly put-through statements with reconciliation memoranda and correspondence, is also 5 years.<br><br>The Reserve Bank's statement of monthly transactions for the Ministry and monthly branch bank statements are 3 years. Misc. correspondence on inter-Government and RBI adjustments is 2 years. <i>'Retention period indicated in Col. (c) is to be reckoned from the date of close of the financial year to which the voucher\/register\/record relates, unless otherwise specified.'<\/i>\"\r\n },\r\n {\r\n  \"id\": 19110,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What is the retention period of the Ledger\/Broadsheet of DDS&R heads?\",\r\n  \"options\": [\r\n   \"25 years\",\r\n   \"3 years\",\r\n   \"permanent\",\r\n   \"35 years\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: permanent<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.56: <i>'Ledger\/Broadsheet of DDS&R heads'<\/i> \u2014 Permanent.<br><br>Balances under Debt, Deposit, Suspense and Remittance heads carry forward from year to year until cleared, so their ledgers must be kept permanently. Distinguish the general Ledger and Trial Balance, retained 3 years. Other permanent records include vouchers for land acquisition, the e-Asset Register and CGA Annual Accounts.\"\r\n },\r\n {\r\n  \"id\": 19111,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long is the IRLA Ledger retained?\",\r\n  \"options\": [\r\n   \"permanently\",\r\n   \"35 years from retirement\",\r\n   \"10 years from final settlement of accounts after retirement\",\r\n   \"6 years from the close of the financial year\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 10 years from final settlement of accounts after retirement<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.59: <i>'IRLA Ledger'<\/i> \u2014 <i>'10 years from the date of final settlement of accounts of the'<\/i> officers concerned after retirement etc. from Government Service.<br><br>This is one of the items where the period is specified from a particular event, rather than from the close of the financial year (Note below Para 19.16.4). Pension authorisation files are kept 35 years from retirement or death, or after the last instalment of family pension, whichever is later.\"\r\n },\r\n {\r\n  \"id\": 19112,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long is the file containing report and authorisation (including Form 7 of CCS Pension Rules) for all types of pension retained?\",\r\n  \"options\": [\r\n   \"35 years from the date of the PPO\",\r\n   \"10 years from the date of retirement\",\r\n   \"35 years from retirement\/death or last family pension, whichever later\",\r\n   \"permanently\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: 35 years from retirement\/death or last family pension, whichever later<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.60: files containing report and authorisation for all types of pensions \u2014 <i>'35 years from the date of'<\/i> retirement\/death or after the last instalment of family pension has been paid, whichever is later.<br><br>Family pension can run for decades, so the period is tied to its last instalment. The Register of PPOs in the issuing PAO is kept 35 years from the last entry. Commutation files are kept 35 years from the date commutation becomes final.\"\r\n },\r\n {\r\n  \"id\": 19113,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Match List-I (Pension-related record) with List-II (Retention period):\\nList-I\\nA. Register of PPOs in the PAO issuing the PPO\\nB. Register of PPOs in the Principal Accounts Office\\nC. Files relating to commutation of pension\\nD. Pension vouchers\\nList-II\\n1. 35 years from the date commutation becomes final\\n2. 10 years from the date of last entry\\n3. 35 years from the date of last entry\\n4. 3 years\",\r\n  \"options\": [\r\n   \"A-3, B-2, C-4, D-1\",\r\n   \"A-2, B-3, C-1, D-4\",\r\n   \"A-3, B-2, C-1, D-4\",\r\n   \"A-3, B-1, C-2, D-4\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: A-3, B-2, C-1, D-4<\/b><br><br><b>Para 19.16.4<\/b>, table: item II.61, Register of P.P.Os. in the issuing PAO \u2014 <i>'35 years from the date of last entry made in the register.'<\/i> (A-3). Item II.62, in the Principal Accounts Office where PPOs are countersigned \u2014 <i>'10 years from the date of last entry made in the register.'<\/i> (B-2).<br><br>Item II.63, commutation files \u2014 35 years from the date commutation becomes final (C-1). Item I.13, <i>'Pension vouchers'<\/i> \u2014 3 years (D-4).\"\r\n },\r\n {\r\n  \"id\": 19114,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"All of the following Provident Fund records are retained for 35 years EXCEPT:\",\r\n  \"options\": [\r\n   \"Index Register of Provident Fund\",\r\n   \"PF Ledgers and AG's extracts for transferred balances\",\r\n   \"Register of Policies assigned to the President\",\r\n   \"Provident Fund Broadsheet\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: Provident Fund Broadsheet<\/b><br><br><b>Para 19.16.4<\/b>, table, Part II: <i>'Register of Policies assigned to the President'<\/i> \u2014 35; <i>'Index Register of Provident Fund'<\/i> \u2014 35; PF Ledgers & Registers and PF extracts supplied by the AG at departmentalisation \u2014 35.<br><br><i>'Provident Fund Broadsheet.'<\/i> is kept for 2 years after reconciliation with the ledger and carry-forward of all outstanding unposted items to the next year's broadsheet. The Final Withdrawal Register is 6 years, and the Register of Temporary Withdrawals 2 years.\"\r\n },\r\n {\r\n  \"id\": 19115,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What is the retention period of the Final withdrawal Register of Provident Fund?\",\r\n  \"options\": [\r\n   \"3 years\",\r\n   \"2 years\",\r\n   \"35 years\",\r\n   \"6 years, subject to verification of entries in ledgers and broadsheets\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 6 years, subject to verification of entries in ledgers and broadsheets<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.64: <i>'Final withdrawal Register'<\/i> \u2014 6 years, subject to verification of all entries in the respective ledgers and Broadsheets. Item II.65, <i>'Register of Temporary withdrawals'<\/i>, is 2 years.<br><br>PF final payment vouchers are generally 6 years, but 20 years for payments to minors or not per the declaration. PF Index Registers and Ledgers are kept 35 years. GP Fund Schedules are 3 years, subject to no unposted items and agreement of broadsheet with ledger.\"\r\n },\r\n {\r\n  \"id\": 19116,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What is the retention period of G.P. Fund Schedules?\",\r\n  \"options\": [\r\n   \"2 years after reconciliation with ledger\",\r\n   \"3 years, subject to no unposted items and broadsheet agreeing with ledger\",\r\n   \"6 years\",\r\n   \"35 years\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 3 years, subject to no unposted items and broadsheet agreeing with ledger<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.70: <i>'G.P. Fund Schedules'<\/i> \u2014 <i>'3 years subject to non-existence'<\/i> of unposted items for the period and completion of agreement of Broadsheet with Ledger for that period.<br><br>The PF Broadsheet is kept 2 years after reconciliation with ledger and carry-forward of outstanding items. Files on PF allotment of numbers and transfers of balances are 5 years. Files containing PF final payment cases are kept five years from the date of last authorisation.\"\r\n },\r\n {\r\n  \"id\": 19117,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long is the Statement of Central Transactions (SCT) retained?\",\r\n  \"options\": [\r\n   \"25 years\",\r\n   \"6 years\",\r\n   \"10 years\",\r\n   \"permanent\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 25 years<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.71: <i>'Statement of Central Transactions'<\/i> \u2014 25 years. Item II.72, files containing correspondence regarding the SCT, is 6 years.<br><br>The SCT is the base material for the Finance Accounts (<b>Para 12.3.2<\/b>), hence the long period. Printed Union Government Finance Accounts and Appropriation Accounts (Civil) are kept permanently, two copies each. Files on Appropriation Accounts are 10 years, and on Finance Accounts 6 years.\"\r\n },\r\n {\r\n  \"id\": 19118,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Match List-I (Record) with List-II (Retention period):\\nList-I\\nA. Printed Union Government Finance Accounts\\nB. Files containing Appropriation Accounts and related correspondence\\nC. Files containing Union Government Finance Accounts and correspondence\\nD. Printed Demands for Grants\\nList-II\\n1. 5 years\\n2. 6 years\\n3. 10 years\\n4. Permanent (two copies)\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-2, C-3, D-1\",\r\n   \"A-4, B-3, C-1, D-2\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 19.16.4<\/b>, table, Part II: <i>'Printed Union Government Finance Accounts'<\/i> \u2014 <i>'Permanent (two copies)'<\/i> (A-4); files containing Appropriation Accounts and related correspondence \u2014 10 years (B-3); files containing Union Govt. Finance Accounts and correspondence \u2014 6 years (C-2); <i>'Printed Demand for Grants'<\/i> \u2014 5 years (D-1).<br><br>Printed Appropriation Accounts (Civil) are also Permanent, two copies. The SCT is 25 years, and files on SCT correspondence 6 years.\"\r\n },\r\n {\r\n  \"id\": 19119,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long are files containing Provident Fund final payment cases preserved?\",\r\n  \"options\": [\r\n   \"five years from the date of last authorisation\",\r\n   \"35 years\",\r\n   \"6 years from the close of the year\",\r\n   \"20 years\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: five years from the date of last authorisation<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.78: <i>'Files containing P.F. Final payment cases'<\/i> \u2014 preservation should be five years from the date of last authorisation.<br><br>Files on PF allotment of GPF numbers and transfer of balances are also 5 years (item II.79). The PF Index Register and Ledgers are 35 years. PF final payment vouchers are 6 years, or 20 years for payments to minors or not per the declaration.\"\r\n },\r\n {\r\n  \"id\": 19120,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long are printed reports of the C&AG of India retained by the PAO?\",\r\n  \"options\": [\r\n   \"until presented to Parliament\",\r\n   \"5 years\",\r\n   \"permanently\",\r\n   \"one year after settlement of all audit observations reported\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: one year after settlement of all audit observations reported<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.80: <i>'Printed reports of C.&A.G. of India'<\/i> \u2014 one year after the settlement of all the audit observations reported therein.<br><br>This ties retention to closure of the audit issues, consistent with the general rule that records are kept till completion of audit and settlement of objections (<b>Para 19.16.1<\/b>). Printed Finance and Appropriation Accounts are kept permanently (two copies), and printed Demands for Grants 5 years.\"\r\n },\r\n {\r\n  \"id\": 19121,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What is the retention period of files containing correspondence on creation of new accounting offices, reorganisation or winding up of offices, banking arrangements and transfer of records?\",\r\n  \"options\": [\r\n   \"10 years\",\r\n   \"25 years\",\r\n   \"permanent, maintained in digital form\",\r\n   \"6 years\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: permanent, maintained in digital form<\/b><br><br><b>Para 19.16.4<\/b>, table, item II.81: files containing correspondence regarding creation of new accounting offices, reorganisation or winding up of offices, banking arrangements and transfer of records \u2014 <i>'Permanent'<\/i>, <i>'(maintain in digital form)'<\/i>.<br><br>Such files document the institutional history of the accounting set-up, needed for tracing records and balances when offices are reorganised (<b>Para 19.4<\/b>). Other permanent items include the Ledger\/Broadsheet of DDSR heads and printed Finance Accounts.\"\r\n },\r\n {\r\n  \"id\": 19122,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Match List-I (PFMS data) with List-II (Retention period):\\nList-I\\nA. e-Asset Register\\nB. NTRP Transactions\\nC. DBT Transactions\\nD. User Access Data\\nList-II\\n1. 6 months post deletion of the user\\n2. 3 years post the financial year of the transactions\\n3. 5 years post the financial year in which receipts were recorded\\n4. Permanent\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-2, C-3, D-1\",\r\n   \"A-4, B-3, C-1, D-2\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 19.16.4<\/b>, table, Part III-Other PFMS Data: <i>'e- Asset Register'<\/i> \u2014 Permanent (A-4); <i>'NTRP Transactions'<\/i> \u2014 <i>'5 Years post the Financial Year'<\/i> in which receipts were recorded (B-3); <i>'DBT Transactions'<\/i> \u2014 3 years post the financial year (C-2); <i>'User Access Data'<\/i> \u2014 <i>'6 months post the user is deleted'<\/i> from the system or as per audit requirements (D-1).<br><br>Budget data is 3 years, Sanctions and Releases 3 years post final release, and CGA Annual Accounts Permanent.\"\r\n },\r\n {\r\n  \"id\": 19123,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long are Ack\/NAck responses retained as PFMS data?\",\r\n  \"options\": [\r\n   \"3 years post the financial year\",\r\n   \"3 months post completion of reconciliation\",\r\n   \"6 months post the financial year\",\r\n   \"until the e-scroll is received\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: 3 months post completion of reconciliation<\/b><br><br><b>Para 19.16.4<\/b>, table, item III.84: <i>'Ack\/NAck Responses'<\/i> \u2014 3 months post completion of reconciliation (files till clear status is achieved). Item III.85, Debit\/Credit Status, is also 3 months post reconciliation.<br><br>These are transient system messages whose value ends once reconciliation is done. Suspense Transactions are 3 months post reconciliation or till settlement of related audit paras, whichever is later. Sanctions and Releases are kept 3 years post final release.\"\r\n },\r\n {\r\n  \"id\": 19124,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long are Sanctions retained as PFMS data?\",\r\n  \"options\": [\r\n   \"permanent\",\r\n   \"5 years post the financial year\",\r\n   \"3 months post reconciliation\",\r\n   \"3 years post the final release\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 3 years post the final release<\/b><br><br><b>Para 19.16.4<\/b>, table, item III.86: <i>'Sanctions'<\/i> \u2014 3 years post the final release (to be archived after the sanction is consumed). Item III.87, <i>'Releases'<\/i>, is also 3 years post the final release.<br><br>NTRP transactions are kept 5 years post the financial year, DBT transactions 3 years post the financial year, and Budget Data 3 years. Ack\/NAck responses and Debit\/Credit Status are only 3 months post reconciliation.\"\r\n },\r\n {\r\n  \"id\": 19125,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"What is the retention period of Suspense Transactions in PFMS data?\",\r\n  \"options\": [\r\n   \"3 months post reconciliation or till audit paras settle, whichever later\",\r\n   \"3 years post the financial year\",\r\n   \"5 years\",\r\n   \"permanent\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 3 months post reconciliation or till audit paras settle, whichever later<\/b><br><br><b>Para 19.16.4<\/b>, table, item III.90: <i>'Suspense Transactions'<\/i> \u2014 3 months post completion of reconciliation or till settling of audit paras corresponding to suspense transactions, whichever is later.<br><br>This mirrors the physical rule that suspense vouchers cannot be weeded until the item is liquidated (<b>Para 19.16.3<\/b>). Audit Data is kept 2 years post completion of audit or settlement of objections, whichever is later.\"\r\n },\r\n {\r\n  \"id\": 19126,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"For how long is Audit Data retained in PFMS?\",\r\n  \"options\": [\r\n   \"2 years post audit or settlement of objections, whichever later\",\r\n   \"3 years\",\r\n   \"6 months post audit\",\r\n   \"permanent\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: 2 years post audit or settlement of objections, whichever later<\/b><br><br><b>Para 19.16.4<\/b>, table, item III.93: <i>'Audit Data'<\/i> \u2014 2 years post completion of audit or settlement of the objections raised, if any, whichever is later.<br><br>Budget Data is 3 years, and User Access Data 6 months after the user is deleted or as per audit requirements. <i>'CGA Annual Accounts'<\/i> are Permanent. EIS service records follow the GFR, 2017.\"\r\n },\r\n {\r\n  \"id\": 19127,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"How are Master Data in PFMS, such as beneficiary, agency, bank, DDO and scheme data, to be retained?\",\r\n  \"options\": [\r\n   \"permanently in physical form\",\r\n   \"3 years after the last transaction\",\r\n   \"always in active records; inactive data archived with transactional data\",\r\n   \"5 years post the financial year\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: always in active records; inactive data archived with transactional data<\/b><br><br><b>Para 19.16.4<\/b>, table, item III.83: Master Data (beneficiary, agency, bank, controller, PAO, DDO\/CDDO, programme division, IFD, scheme, vendor, employee, and chart of accounts) should <i>'Always should be maintained in active records'<\/i>, with inactive data moving to archival along with transactional data.<br><br>Master data underpin all transactions, so they stay active. Direct Taxes, Indirect Taxes and GST data are shared between PFMS and CBDT\/CBIC\/GSTN and maintained in active mode as mutually agreed. EIS service records follow the GFR, 2017.\"\r\n },\r\n {\r\n  \"id\": 19128,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Consider the following statements regarding retention of digitised e-Files\/records:\\n1. Category-I e-files, of historical importance, are kept 10 years on the Department's server and then transferred to the National Archives of India's server.\\n2. Category-II e-files, of secondary importance, are kept 10 years on the Department's server.\\n3. A Category-II record needed beyond 10 years is destroyed and a fresh record created.\\nWhich of the statements given above are correct?\",\r\n  \"options\": [\r\n   \"1 only\",\r\n   \"2 and 3 only\",\r\n   \"1, 2 and 3\",\r\n   \"1 and 2 only\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: 1 and 2 only<\/b><br><br><b>Para 19.16.4<\/b>, table, item III.97 (from DARPG's Record Retention Schedule): Category-I e-files, to be preserved permanently as of historical importance, are kept 10 years on the Department's server and then transferred to the National Archives of India's server \u2014 statement 1 is correct. Category-II, of secondary importance, is kept <i>'10 years on the Department's server.'<\/i> \u2014 statement 2 is correct.<br><br>Statement 3 is wrong: <i>'In exceptional cases, if the record is required to be retained beyond 10 years it will'<\/i> be upgraded to Category-I.\"\r\n },\r\n {\r\n  \"id\": 19129,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Match List-I (Record) with List-II (Retention period):\\nList-I\\nA. Suspense vouchers\\nB. Register of final post-check of pre-checked bills\\nC. PAO's check register of outstanding pre-check cheques\\nD. Register of Sanctions to Contracts\\nList-II\\n1. 3 years\\n2. 5 years\\n3. 1 year\\n4. 2 years\",\r\n  \"options\": [\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-2, C-3, D-1\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 19.16.4<\/b>, table: <i>'Suspense vouchers'<\/i> \u2014 2 years (A-4), though they may be weeded only after the item is liquidated (<b>Para 19.16.3<\/b>). The register of final post-check of pre-checked bills \u2014 1 year (B-3).<br><br>The PAO's check register of outstanding pre-check cheques \u2014 5 years (C-2), the same as the Registers of Cheques drawn and delivered. <i>'Register of Sanctions to Contracts'<\/i> \u2014 3 years (D-1). Unless otherwise specified, periods run from the close of the financial year to which the record relates.\"\r\n },\r\n {\r\n  \"id\": 19130,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Match List-I (Record) with List-II (Retention period):\\nList-I\\nA. Pay Bills\\nB. Register of requisition of Bank Drafts\\nC. Monthly branch bank statements and correspondence thereon\\nD. Broadsheets\/Registers reconciling Central Government balance with RBI\\nList-II\\n1. 5 years, subject to completion of reconciliation with banks\\n2. 3 years\\n3. 1 year\\n4. 2 years\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-2, C-3, D-1\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 19.16.4<\/b>, table: <i>'Pay Bills'<\/i> \u2014 2 years (A-4); <i>'Register of requisition of Bank Drafts'<\/i> \u2014 1 year (B-3); monthly branch bank statements and correspondence thereon \u2014 3 years (C-2).<br><br>Broadsheets\/registers maintained for reconciling differences between the Central Government balance in RBI's books and in accounts, including PSB Suspense, Reserve Bank Suspense and Reserve Bank Deposits \u2014 5 years, subject to the condition that the reconciliation with banks is completed (D-1). Monthly put-through statements with reconciliation memoranda are also kept 5 years.\"\r\n },\r\n {\r\n  \"id\": 19131,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Match List-I (Record) with List-II (Retention period):\\nList-I\\nA. TA\/LTC Bills\\nB. Office copies of letters forwarding cheque\/Bank Draft\\nC. Reserve Bank Statement of monthly transactions for the Ministry\\nD. Files on allotment of GPF numbers and transfer of GPF balances\\nList-II\\n1. 5 years\\n2. 3 years\\n3. 1 year\\n4. 2 years\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-4, B-2, C-3, D-1\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 19.16.4<\/b>, table: <i>'TA\/LTC Bills'<\/i> \u2014 2 years (A-4); office copies of letters forwarding cheque\/Bank Draft \u2014 1 year (B-3); Reserve Bank Statement of monthly transactions for the Department\/Ministry \u2014 3 years (C-2).<br><br>Files containing correspondence on allotment of GPF numbers and transfer in and out of GPF balances \u2014 5 years (D-1). Files on PF final payment cases are also kept five years, but counted from the date of last authorisation. Advices to RBI (CAS), Nagpur and clearance memos are likewise 5 years.\"\r\n },\r\n {\r\n  \"id\": 19132,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Match List-I (Record) with List-II (Retention period):\\nList-I\\nA. Compilation Book (Daily Posting Register)\\nB. PW Classified Abstracts\\nC. Files containing correspondence regarding S.C.T.\\nD. Budget Data in PFMS\\nList-II\\n1. 3 years\\n2. 6 years\\n3. 1 year\\n4. 2 years\",\r\n  \"options\": [\r\n   \"A-4, B-2, C-3, D-1\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-3, C-2, D-1\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 19.16.4<\/b>, table: <i>'Compilation Book (Daily Posting Register)'<\/i> \u2014 2 years (A-4); <i>'PW Classified Abstracts'<\/i> \u2014 1 year (B-3), like the Departmental Classified Abstract; files containing correspondence regarding the SCT \u2014 6 years (C-2), while the SCT itself is kept 25 years.<br><br>Part III (PFMS data): <i>'Budget Data'<\/i> \u2014 3 years (D-1). Files containing Finance Accounts correspondence are also 6 years, while files on Appropriation Accounts are 10 years.\"\r\n },\r\n {\r\n  \"id\": 19133,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Match List-I (Record) with List-II (Retention period):\\nList-I\\nA. List of payments furnished by the DDOs\\nB. Office copy of letter forwarding schedules of receipts\/disbursements for adjustment in other accounting units\\nC. Office copies of monthly accounts prepared by PAOs for Pr.AOs\/CGA\\nD. PF vouchers of final payments made to subscribers themselves\\nList-II\\n1. 6 years\\n2. One year or till the annual accounts are prepared, whichever later\\n3. 1 year\\n4. 2 years\",\r\n  \"options\": [\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-2, C-3, D-1\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 19.16.4<\/b>, table: <i>'List of payments to be furnished by the'<\/i> DDOs \u2014 2 years (A-4); office copy of letter forwarding schedules of receipts\/disbursements for adjustment in books of other accounting units \u2014 1 year (B-3); office copies of monthly accounts prepared by PAOs\/Pr.AOs \u2014 one year or till the annual accounts have been prepared, whichever is later (C-2). The monthly account rendered by PAOs has the same period.<br><br>PF vouchers of final payments other than those to persons other than subscribers \u2014 6 years (D-1).\"\r\n },\r\n {\r\n  \"id\": 19134,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Match List-I (Record\/data) with List-II (Retention period):\\nList-I\\nA. Establishment check register\\nB. Office copy of letter sending cheque\/Bank Draft in settlement of accounts (inward)\\nC. Debit\/Credit Status in PFMS\\nD. Releases in PFMS\\nList-II\\n1. 3 years post the final release\\n2. 3 months post completion of reconciliation\\n3. 1 year\\n4. 2 years\",\r\n  \"options\": [\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-4, B-2, C-3, D-1\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 19.16.4<\/b>, table: <i>'Establishment check register'<\/i> \u2014 2 years (A-4); office copy of letter sending cheque\/Bank Draft in settlement of accounts (inward) \u2014 1 year (B-3).<br><br>Part III: <i>'Debit\/Credit Status'<\/i> \u2014 <i>'3 Months post completion of reconciliation'<\/i> (C-2), and not required once the e-scroll is received or reconciliation is confirmed; <i>'Releases'<\/i> \u2014 <i>'3 Years post the final release'<\/i> (D-1). Sanctions are also 3 years post final release, and Ack\/NAck responses 3 months post reconciliation.\"\r\n },\r\n {\r\n  \"id\": 19135,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Match List-I (Record\/data) with List-II (Retention requirement):\\nList-I\\nA. Register of Temporary withdrawals of PF\\nB. EIS (Service Records) in PFMS\\nC. CGA Annual Accounts\\nD. Direct Taxes, Indirect Taxes and GST data in PFMS\\nList-II\\n1. Active mode, as per mutual agreement with CBDT\/CBIC\/GSTN\\n2. Permanent\\n3. As per GFR, 2017\\n4. 2 years\",\r\n  \"options\": [\r\n   \"A-3, B-4, C-2, D-1\",\r\n   \"A-4, B-3, C-2, D-1\",\r\n   \"A-4, B-3, C-1, D-2\",\r\n   \"A-4, B-2, C-3, D-1\"\r\n  ],\r\n  \"correct\": 1,\r\n  \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1<\/b><br><br><b>Para 19.16.4<\/b>, table: <i>'Register of Temporary withdrawals'<\/i> \u2014 2 years (A-4), while the Final withdrawal Register is kept 6 years. Part III: <i>'EIS (Service Records)'<\/i> \u2014 <i>'As per GFR,2017'<\/i> (B-3); <i>'CGA Annual Accounts'<\/i> \u2014 Permanent (C-2).<br><br>Direct Taxes, Indirect Taxes and GST data are shared between PFMS and CBDT\/CBIC\/GSTN, with files to be maintained in active mode as per mutual agreement (D-1). Master data too is always kept in active records.\"\r\n },\r\n {\r\n  \"id\": 19136,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Of the following vouchers and records in a PAO, all are retained for 2 years EXCEPT:\",\r\n  \"options\": [\r\n   \"Register of Sanctions to Contracts\",\r\n   \"PF vouchers other than final payment\",\r\n   \"Paid cheques\",\r\n   \"Refund vouchers\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Register of Sanctions to Contracts<\/b><br><br><b>Para 19.16.4<\/b>, table: <i>'Refund vouchers'<\/i> \u2014 2 years; PF vouchers other than final payment \u2014 2 years; <i>'Paid cheques'<\/i> \u2014 2 years. Contingent bills, pay bills, TA\/LTC bills, medical bills and suspense vouchers are also 2 years.<br><br><i>'Register of Sanctions to Contracts'<\/i> is retained for 3 years. Before weeding refund or PF vouchers, entries must be posted in the ledger, broadsheet or register and reconciled with the accounts (<b>Para 19.16.2<\/b>).\"\r\n },\r\n {\r\n  \"id\": 19137,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"All of the following cheque-related records are retained for 2 years EXCEPT:\",\r\n  \"options\": [\r\n   \"Stock Register of Cheque Books\",\r\n   \"Account of Cheque Forms\",\r\n   \"office copies of information to bank on cheque forms brought to use\",\r\n   \"PAO's check register of outstanding pre-check cheques\"\r\n  ],\r\n  \"correct\": 3,\r\n  \"explanation\": \"<b>Correct answer: PAO's check register of outstanding pre-check cheques<\/b><br><br><b>Para 19.16.4<\/b>, table: <i>'Stock Register of Cheque Books'<\/i> \u2014 2 years; <i>'Account of Cheque Forms'<\/i> \u2014 2 years; office copies of information to bank regarding the cheque forms brought to use \u2014 2 years. Counterfoils of cheque books and paid cheques are also 2 years.<br><br>The PAO's check register of outstanding pre-check cheques is kept 5 years. The Registers of Cheques drawn and delivered run 5 years or up to settlement of the corresponding audit paras, whichever is earlier.\"\r\n },\r\n {\r\n  \"id\": 19138,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Of the following correspondence and DDO returns, all are retained for 2 years EXCEPT:\",\r\n  \"options\": [\r\n   \"misc. correspondence on inter-Government and Reserve Bank adjustments\",\r\n   \"account of receipts furnished by the DDOs\",\r\n   \"Reserve Bank Statement of monthly transactions for the Ministry\",\r\n   \"Review of Balances and papers connected therewith\"\r\n  ],\r\n  \"correct\": 2,\r\n  \"explanation\": \"<b>Correct answer: Reserve Bank Statement of monthly transactions for the Ministry<\/b><br><br><b>Para 19.16.4<\/b>, table: miscellaneous correspondence regarding inter-Government and Reserve Bank adjustments \u2014 2 years; account of receipts to be furnished by the DDOs \u2014 2 years; Review of Balances and papers connected therewith \u2014 2 years, though the related records\/reports may be preserved permanently.<br><br>The Reserve Bank Statement of monthly transactions for the Department\/Ministry is kept 3 years. Monthly branch bank statements are also 3 years, and advices to RBI (CAS), Nagpur 5 years.\"\r\n },\r\n {\r\n  \"id\": 19139,\r\n  \"chapter\": \"Ch 19: MISCELLANEOUS ISSUES\",\r\n  \"question\": \"Of the following registers and bank-related records, all are retained for 2 years EXCEPT:\",\r\n  \"options\": [\r\n   \"Broadsheets reconciling Central Government balance with RBI\",\r\n   \"pension payment scrolls received from public sector banks\",\r\n   \"Non-Computation Allowance Register (Fly Leaf of Payment Register)\",\r\n   \"Assignment\/Letter of Credit in favour of cheque drawing DDOs\"\r\n  ],\r\n  \"correct\": 0,\r\n  \"explanation\": \"<b>Correct answer: Broadsheets reconciling Central Government balance with RBI<\/b><br><br><b>Para 19.16.4<\/b>, table: Assignment\/Letter of Credit in favour of cheque drawing DDOs and related correspondence \u2014 2 years; pension payment scrolls received from various public sector banks \u2014 2 years; Non-Computation Allowance Register (Fly Leaf of Payment Register) \u2014 2 years.<br><br>Broadsheets\/registers reconciling the Central Government balance in RBI's books with that in accounts (including PSB Suspense, Reserve Bank Suspense and Reserve Bank Deposits) are kept 5 years, subject to completion of reconciliation with banks. Pension vouchers themselves are 3 years.\"\r\n }\r\n];\r\n\r\n\/* =====================================================================\r\n   4. SANITISE + INDEX\r\n   One malformed row used to blank the whole widget. Bad rows are now\r\n   dropped with a console note; everything else still works.\r\n   ===================================================================== *\/\r\nfunction sanitise(list){\r\n  if(!Array.isArray(list)) return [];\r\n  const ok=[], bad=[];\r\n  list.forEach((q,i)=>{\r\n    const good = q && q.id!==undefined && typeof q.question==='string'\r\n      && Array.isArray(q.options) && q.options.length>=2\r\n      && Number.isInteger(q.correct) && q.correct>=0 && q.correct<q.options.length\r\n      && typeof q.chapter==='string' && q.chapter.length;\r\n    good ? ok.push(q) : bad.push({row:i, id:q&&q.id});\r\n  });\r\n  if(bad.length) console.warn('[chapter bank] skipped '+bad.length+' malformed question(s):', bad);\r\n  return ok;\r\n}\r\nconst QS = sanitise(chapterQuestions);\r\nconst CHAPTERS = [...new Set(QS.map(q=>q.chapter))];\r\nconst uid = q => q.chapter+'##'+q.id;\r\nconst BY_UID = new Map(QS.map(q=>[uid(q), q]));\r\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; })();\r\nconst inCh = c => BY_CH.get(c) || [];\r\nconst L = ['A','B','C','D','E','F'];\r\n\r\n\/* ---- chapter label helpers ---- *\/\r\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); };\r\n\/* chapters list in their own order \u2014 Ch 1..n, then Appendix 1..n, then anything\r\n   else alphabetically \u2014 never by score, so the list never shuffles under you *\/\r\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};\r\nfunction chOrder(c){\r\n  const t=c.trim();\r\n  let m=t.match(\/^(?:CH|CHAPTER)\\s*[-\u2013]?\\s*(\\d+)\/i);\r\n  if(m) return [0, +m[1], t];\r\n  m=t.match(\/^APPENDIX\\s*[-\u2013]?\\s*([0-9]+|[ivxIVX]+)\\b\/i);\r\n  if(m){ const v=m[1]; return [1, \/^\\d+$\/.test(v) ? +v : (ROMAN[v.toLowerCase()]||99), t]; }\r\n  m=t.match(\/^(\\d+)\/);\r\n  if(m) return [0, +m[1], t];\r\n  return [2, 0, t];\r\n}\r\nfunction byChapterOrder(a,b){\r\n  const x=chOrder(a.chapter||a), y=chOrder(b.chapter||b);\r\n  return x[0]-y[0] || x[1]-y[1] || x[2].localeCompare(y[2]);\r\n}\r\n\/* a bank that stores chapter names in block capitals is softened for display *\/\r\nfunction titleCase(str){\r\n  const t=String(str);\r\n  const letters=t.replace(\/[^A-Za-z]\/g,'');\r\n  if(!letters || letters !== letters.toUpperCase()) return t;   \/\/ already mixed case, leave it\r\n  const small=new Set(['of','the','and','for','in','to','a','an','on','by','or','with','from','as','at','under']);\r\n  return t.toLowerCase().replace(\/[A-Za-z][A-Za-z'\u2019]*\/g,(w,i)=>\r\n    (i>0 && small.has(w)) ? w : w.charAt(0).toUpperCase()+w.slice(1))\r\n    .replace(\/\\bCh\\b\/g,'Ch').replace(\/\\bC&ag\\b\/gi,'C&AG').replace(\/\\bDpc\\b\/g,'DPC');\r\n}\r\nconst chBrief = c => { const m=c.match(\/^CH\\s*(\\d+)\\s*:\\s*(.+)$\/i);\r\n  const cap=t=>t.length>36?t.slice(0,34).trim()+'\u2026':t;\r\n  return m ? 'Ch '+m[1]+': '+cap(titleCase(m[2])) : cap(titleCase(c)); };\r\n\r\n\/* =====================================================================\r\n   5. RANKING ENGINE\r\n   Importance where you have rated a chapter; share of the bank where you\r\n   have not. Either way the result is a share of 1, and every label on the\r\n   page is drawn from the T table below so nothing over-claims.\r\n   ===================================================================== *\/\r\n\/* ---------------------------------------------------------------------\r\n   Matching your importance keys to the chapter strings in the bank.\r\n   Exact spelling is not required. Anything starting with a chapter or an\r\n   appendix number is reduced to a token \u2014 'CH 2', 'Ch-2', 'Chapter 2:\r\n   General Outlines...' all become CH2 \u2014 so a short key in the map finds\r\n   a long chapter name in the bank. Keys with no number fall back to a\r\n   loose text match (case, punctuation and spacing ignored).\r\n   --------------------------------------------------------------------- *\/\r\nfunction impKey(str){\r\n  const t = String(str).toUpperCase().replace(\/[\\u2010-\\u2015]\/g,'-').trim();\r\n  let m = t.match(\/^(?:CH|CHAP|CHAPTER)\\s*[-.:]?\\s*(\\d+)\/);\r\n  if(m) return 'CH'+(+m[1]);\r\n  \/\/ longest spellings first, or 'APPX 5' reads its own X as a roman numeral\r\n  m = t.match(\/^(?:APPENDICES|APPENDIX|ANNEXURES?|ANNEXES?|APNDX|APPX|APDX|APP)\\s*[-.:]?\\s*(\\d+|[IVX]+)\\b\/);\r\n  if(m){ const v=m[1]; return 'APP'+(\/^\\d+$\/.test(v) ? +v : (ROMAN[v.toLowerCase()]||v)); }\r\n  m = t.match(\/^(\\d+)\\s*[-.:)]\/);\r\n  if(m) return 'CH'+(+m[1]);\r\n  return 'T:'+t.replace(\/[^A-Z0-9]+\/g,' ').trim();\r\n}\r\nconst IMP_INDEX = (function(){\r\n  const idx={}, used={};\r\n  Object.keys(chapterImportance).forEach(k=>{\r\n    const v = chapterImportance[k];\r\n    if(typeof v!=='number' || !isFinite(v) || v<0) return;\r\n    const key = impKey(k);\r\n    if(idx[key]!==undefined) console.warn('[importance] two keys collapse to the same chapter: '+k);\r\n    idx[key] = v; used[key] = k;\r\n  });\r\n  return {idx, used};\r\n})();\r\nfunction importanceOf(chapter){\r\n  const k = impKey(chapter);\r\n  if(IMP_INDEX.idx[k]!==undefined) return {value:IMP_INDEX.idx[k], key:k};\r\n  \/\/ last resort for un-numbered names: one contains the other\r\n  if(k.startsWith('T:')){\r\n    const target = k.slice(2);\r\n    const hit = Object.keys(IMP_INDEX.idx).filter(x=>x.startsWith('T:')).find(x=>{\r\n      const a=x.slice(2);\r\n      return a.length>3 && target.length>3 && (target.startsWith(a) || a.startsWith(target));\r\n    });\r\n    if(hit) return {value:IMP_INDEX.idx[hit], key:hit};\r\n  }\r\n  return null;\r\n}\r\n\r\nconst W = (function(){\r\n  const counts={}, total=QS.length;\r\n  QS.forEach(q=>counts[q.chapter]=(counts[q.chapter]||0)+1);\r\n  const raw={}, source={}, derived=[];\r\n  let knownSum=0, knownShare=0;\r\n\r\n  const matched = new Set();\r\n  CHAPTERS.forEach(c=>{\r\n    const hit = importanceOf(c);\r\n    if(hit){\r\n      raw[c]=hit.value; source[c]='rated'; matched.add(hit.key);\r\n      knownSum+=hit.value; knownShare += total?counts[c]\/total:0;\r\n    } else { source[c]='derived'; derived.push(c); }\r\n  });\r\n  const scale = (knownSum>0 && knownShare>0) ? knownSum\/knownShare : 1;\r\n  derived.forEach(c => raw[c] = (total?counts[c]\/total:0)*scale);\r\n  let sum=0; CHAPTERS.forEach(c=>sum+=raw[c]);\r\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; }\r\n  const weights={}; CHAPTERS.forEach(c=>weights[c]=raw[c]\/sum);\r\n  \/\/ keys you rated that never found a chapter in the bank\r\n  const unmatched = Object.keys(IMP_INDEX.idx).filter(k=>!matched.has(k)).map(k=>IMP_INDEX.used[k]);\r\n  return {weights, raw, source, counts, total, derived, unstocked:unmatched,\r\n          rated: CHAPTERS.some(c=>source[c]==='rated')};\r\n})();\r\nconst weightOf = c => W.weights[c] || 0;\r\nconst pctLabel = x => { const v=(x||0)*100; if(!(v>0)) return '0%';\r\n  return (v<10 ? Math.round(v*10)\/10 : Math.round(v)) + '%'; };\r\n\r\n\/* every phrase that could over-claim lives here, in one place *\/\r\nconst WT = W.rated;                       \/\/ is any chapter rated by hand?\r\nconst T = {\r\n  chipUnit  : ' importance',\r\n  onScreen  : WT ? 'Importance on screen' : 'Share on screen',\r\n  colWeight : 'Importance',\r\n  covered   : WT ? 'Weighted coverage'    : 'Bank covered',\r\n  projected : 'Projected score',\r\n  leakHead  : 'Where you are losing the most',\r\n  leakUnit  : 'points \/100',\r\n  leakWord  : 'points',\r\n  readyDef  : WT ? 'Readiness = \u03a3 (importance \u00d7 mastery)' : 'Readiness = \u03a3 (share of the bank \u00d7 mastery)',\r\n  paperOut  : 'you would score around'\r\n};\r\n\/\/ \"rated 15% importance\" where you have rated it; nothing where you have not\r\nconst impPhrase = r => W.source[r.chapter]==='rated'\r\n  ? 'rated <b>'+pctLabel(r.weight)+'<\/b> importance' : '';\r\n\r\n\/* =====================================================================\r\n   6. PROGRESS (localStorage, one record per quizId)\r\n   ===================================================================== *\/\r\nconst SCHEMA = 1;\r\nconst KEY = 'pe_chapterdrill_' + CFG.quizId;\r\nfunction blank(){ return { schema:SCHEMA, stats:{}, weak:[], flags:[], log:[], queue:[], queueLabel:'', queueKind:'', lastUid:null, resume:null,\r\n                           attemptId:0, startedAt:0, updatedAt:0 }; }\r\nlet P = (function(){\r\n  const p = blank();\r\n  try{\r\n    const s = localStorage.getItem(KEY);\r\n    if(s){ const j=JSON.parse(s);\r\n      if(j && j.schema===SCHEMA) Object.assign(p, j);\r\n      else if(j) console.warn('[storage] older schema found; starting fresh.');\r\n    }\r\n  }catch(e){ console.warn('progress load failed', e); }\r\n  ['weak','flags','log','queue'].forEach(k=>{ if(!Array.isArray(p[k])) p[k]=[]; });\r\n  if(!p.stats) p.stats={};\r\n  ['attemptId','startedAt','updatedAt'].forEach(k=>{ if(typeof p[k]!=='number') p[k]=0; });\r\n  return p;\r\n})();\r\nlet storageWarned=false;\r\n\/* real implementation is installed in section 7b, below *\/\r\nlet SYNC = { push(){}, pull(){}, flushNow(){}, enabled:false };\r\nfunction save(){\r\n  P.updatedAt = Date.now();\r\n  try{\r\n    if(P.log.length>400) P.log = P.log.slice(-400);\r\n    localStorage.setItem(KEY, JSON.stringify(P));\r\n  }catch(e){\r\n    try{ P.log = P.log.slice(-80); localStorage.setItem(KEY, JSON.stringify(P)); }\r\n    catch(e2){ if(!storageWarned){ storageWarned=true; toast('Your browser is blocking saved progress \u2014 this sitting will not be remembered'); } }\r\n  }\r\n  SYNC.push();\r\n}\r\nfunction stat(u){ if(!P.stats[u]) P.stats[u]={correct:0,incorrect:0,last:null,lastOk:null}; return P.stats[u]; }\r\n\/* A uid is chapter + '##' + id, so renaming a chapter or re-numbering a\r\n   question orphans anything saved against the old uid. Left alone, an\r\n   orphan still counts on the Flagged pill but matches nothing in the\r\n   pool \u2014 the count says 1, the list comes back empty. Drop them here. *\/\r\nfunction pruneOrphans(){\r\n  const gone = [];\r\n  ['flags','queue'].forEach(k=>{\r\n    const before = (P[k]||[]).length;\r\n    P[k] = (P[k]||[]).filter(u=>BY_UID.has(u));\r\n    if(P[k].length !== before) gone.push(k+': '+(before-P[k].length));\r\n  });\r\n  if(P.resume && P.resume.uid && !BY_UID.has(P.resume.uid)) P.resume = null;\r\n  if(gone.length){ save(); console.info('[storage] dropped entries for questions no longer in the bank \u2014 '+gone.join(', ')); }\r\n}\r\nif(QS.length) pruneOrphans();\r\nconst flags = new Set(P.flags);\r\nconst weak  = new Set(P.weak);\r\n\r\n\/* =====================================================================\r\n   7. SESSION STATE\r\n   ===================================================================== *\/\r\nconst S = { tab:'quiz', filter:'all', chapter:null, i:0, pick:null, nudge:false,\r\n            query:'', unattempted:false, ans:{}, order:[], explFor:null };\r\n\r\n\/* =====================================================================\r\n   7b. SERVER SYNC \u2014 progress follows the WordPress account\r\n   Requires the Code Snippet \"CSS ADDA \u2014 Quiz Progress Sync v1.0\".\r\n   Logged out, offline, or snippet inactive \u2192 silently local-only.\r\n   Nothing printed into a (possibly cached) page is trusted: one live\r\n   admin-ajax call decides whether the visitor is signed in and hands\r\n   back a fresh nonce, so page caching cannot break sync.\r\n   ===================================================================== *\/\r\nSYNC = (function(){\r\n  const cfg = window.CSSADDA_SYNC || {};\r\n  const AJAX = (cfg.ajaxUrl && String(cfg.ajaxUrl)) || (location.origin + '\/wp-admin\/admin-ajax.php');\r\n  let nonce = cfg.nonce || '';\r\n  let on = false, probed = null;\r\n  let busy = false, dirty = false, timer = null, retries = 0, pulled = false;\r\n\r\n  function body(action, extra){\r\n    const f = new FormData();\r\n    f.append('action', action);\r\n    f.append('nonce', nonce);\r\n    f.append('quiz_id', CFG.quizId);\r\n    f.append('page_id', cfg.pageId || 0);\r\n    Object.keys(extra || {}).forEach(k => f.append(k, extra[k]));\r\n    return f;\r\n  }\r\n  function post(action, extra){\r\n    if(typeof fetch !== 'function') return Promise.reject(new Error('no fetch'));\r\n    return fetch(AJAX, { method:'POST', credentials:'same-origin', body:body(action, extra) })\r\n      .then(r => r.json());\r\n  }\r\n  function freshNonce(){\r\n    if(typeof fetch !== 'function') return Promise.resolve(false);\r\n    try{\r\n      const f = new FormData(); f.append('action','cssadda_progress_nonce');\r\n      return fetch(AJAX, { method:'POST', credentials:'same-origin', body:f })\r\n        .then(r => r.json())\r\n        .then(j => { if(j && j.success && j.data && j.data.nonce){ nonce = j.data.nonce; return true; } return false; })\r\n        .catch(() => false);\r\n    }catch(e){ return Promise.resolve(false); }\r\n  }\r\n  \/* runs once: is this visitor signed in, and is the snippet live? *\/\r\n  function probe(){\r\n    if(probed) return probed;\r\n    probed = freshNonce().then(okNonce => {\r\n      on = !!okNonce;\r\n      console.info('[sync] account sync ' + (on\r\n        ? 'ON \u2014 quizId: ' + CFG.quizId\r\n        : 'OFF \u2014 not signed in, or the \"Quiz Progress Sync\" snippet is not active'));\r\n      return on;\r\n    });\r\n    return probed;\r\n  }\r\n\r\n  function sitting(){\r\n    let n = 0, ok = 0;\r\n    Object.keys(S.ans || {}).forEach(u => {\r\n      const q = BY_UID.get(u); if(!q) return;\r\n      n++; if(q.correct === S.ans[u]) ok++;\r\n    });\r\n    return { n:n, ok:ok };\r\n  }\r\n  function fields(){\r\n    const s = sitting();\r\n    return {\r\n      payload   : JSON.stringify(P),\r\n      score     : s.ok,\r\n      total     : s.n,\r\n      seconds   : P.startedAt ? Math.round((Date.now() - P.startedAt)\/1000) : 0,\r\n      attempt_id: P.attemptId || 0\r\n    };\r\n  }\r\n\r\n  function push(){ dirty = true; clearTimeout(timer); timer = setTimeout(flush, 1200); }\r\n\r\n  function flush(){\r\n    if(busy || !dirty) return;\r\n    if(!on){ probe().then(okp => { if(okp) flush(); }); return; }   \/\/ wait for the probe, then send\r\n    busy = true; dirty = false;\r\n    post('cssadda_progress_save', fields()).then(j => {\r\n      busy = false;\r\n      if(j && j.success){\r\n        retries = 0;\r\n        if(j.data){\r\n          if(j.data.attempt_id) P.attemptId = j.data.attempt_id;\r\n          if(j.data.updatedAt)  P.updatedAt = j.data.updatedAt;\r\n        }\r\n        try{ localStorage.setItem(KEY, JSON.stringify(P)); }catch(e){}\r\n      } else if(j && j.data && j.data.code === 'bad_nonce' && retries < 2){\r\n        retries++; freshNonce().then(okNonce => { if(okNonce){ dirty = true; flush(); } });\r\n      } else {\r\n        dirty = true;                       \/\/ retry on the next save\r\n      }\r\n    }).catch(() => { busy = false; dirty = true; });\r\n  }\r\n\r\n  function flushNow(){ clearTimeout(timer); dirty = true; flush(); }\r\n\r\n  \/* survives the tab being closed mid-sitting *\/\r\n  function beacon(){\r\n    if(!on || !navigator.sendBeacon) return;\r\n    try{ navigator.sendBeacon(AJAX, body('cssadda_progress_save', fields())); }catch(e){}\r\n  }\r\n\r\n  const answered = r => (r && r.ans && typeof r.ans==='object' && Object.keys(r.ans).length) ? r : null;\r\n\r\n  \/* merge, so one device can never wipe another *\/\r\n  function merge(local, remote){\r\n    if(!remote || typeof remote !== 'object' || remote.schema !== SCHEMA) return local;\r\n    const out = JSON.parse(JSON.stringify(local));\r\n    if(!out.stats) out.stats = {};\r\n\r\n    \/\/ per question, keep whichever record carries more attempts\r\n    Object.keys(remote.stats || {}).forEach(u => {\r\n      const r = remote.stats[u], l = out.stats[u];\r\n      const rn = (r.correct||0) + (r.incorrect||0);\r\n      const ln = l ? (l.correct||0) + (l.incorrect||0) : -1;\r\n      if(rn > ln) out.stats[u] = r;\r\n    });\r\n\r\n    const seen = new Set();\r\n    out.log = (local.log||[]).concat(remote.log||[])\r\n      .filter(x => x && x.ts)\r\n      .sort((a,b) => a.ts - b.ts)\r\n      .filter(x => { const k = x.u + '|' + x.ts; if(seen.has(k)) return false; seen.add(k); return true; })\r\n      .slice(-400);\r\n\r\n    \/* flags, the built session and the sitting belong to whichever side is newer *\/\r\n    const lt = local.updatedAt || 0, rt = remote.updatedAt || 0;\r\n    const la = answered(local.resume)  ? Object.keys(local.resume.ans).length  : 0;\r\n    const ra = answered(remote.resume) ? Object.keys(remote.resume.ans).length : 0;\r\n    const newer = ((rt > lt) || (rt === lt && ra > la)) ? remote : local;\r\n\r\n    out.flags      = (newer.flags || []).slice();\r\n    out.queue      = newer.queue || [];\r\n    out.queueLabel = newer.queueLabel || '';\r\n    out.queueKind  = newer.queueKind || '';\r\n    out.attemptId  = newer.attemptId || 0;\r\n    out.startedAt  = newer.startedAt || 0;\r\n    \/* an empty sitting must never overwrite a real one *\/\r\n    out.resume     = answered(newer.resume) || answered(local.resume) || newer.resume || null;\r\n    out.updatedAt  = Math.max(lt, rt);\r\n    return out;\r\n  }\r\n\r\n  function pull(){\r\n    if(pulled) return;\r\n    pulled = true;\r\n    probe().then(okp => { if(okp) load(); });\r\n  }\r\n  function load(){\r\n    post('cssadda_progress_load', {}).then(j => {\r\n      if(!j || !j.success){\r\n        if(j && j.data && j.data.code === 'bad_nonce' && retries < 2){\r\n          retries++; freshNonce().then(okNonce => { if(okNonce) load(); });\r\n        }\r\n        return;\r\n      }\r\n      const raw = j.data && j.data.payload;\r\n      if(!raw){ push(); return; }                 \/\/ first device \u2014 seed the server\r\n\r\n      let remote = null;\r\n      try{ remote = JSON.parse(raw); }catch(e){ return; }\r\n\r\n      const before = Object.keys(P.stats || {}).length;\r\n      const hadSitting = Object.keys(S.ans || {}).length;\r\n      P = merge(P, remote);\r\n      ['weak','flags','log','queue'].forEach(k=>{ if(!Array.isArray(P[k])) P[k]=[]; });\r\n      if(!P.stats) P.stats = {};\r\n      if(QS.length) pruneOrphans();\r\n\r\n      flags.clear(); (P.flags || []).forEach(u => flags.add(u));\r\n      refreshWeak();\r\n\r\n      \/* nothing answered here yet, but another device has a sitting \u2014 pick it up *\/\r\n      if(!hadSitting && answered(P.resume)){\r\n        const at = restoreResume();\r\n        if(at !== 0 && !document.querySelector('#cdRoot .resumebar')) resumeBar(at);\r\n      }\r\n      save(); render(); hdr();\r\n      if(S.tab==='perf') renderPerf();\r\n\r\n      if(Object.keys(P.stats || {}).length > before) toast('Progress restored from your account', true);\r\n    }).catch(() => {});\r\n  }\r\n\r\n  window.addEventListener('pagehide', beacon);\r\n  document.addEventListener('visibilitychange', () => { if(document.hidden) flushNow(); });\r\n  return { push:push, pull:pull, flushNow:flushNow, probe:probe, get enabled(){ return on; } };\r\n})();\r\n\r\n\/* =====================================================================\r\n   8. FORMAT + TRAIT MODEL\r\n   SHAPE  = how the question is built (one per question)\r\n   TRAIT  = what it turns on (a question may carry several)\r\n   A shape gap is a reading habit; a trait gap is recall. Same number,\r\n   opposite remedy \u2014 so they are reported separately.\r\n   ===================================================================== *\/\r\nconst SHAPES = [\r\n  { key:'match',  label:'Match the following (List-I \/ List-II)',\r\n    test:q => \/list\\s*-?\\s*i\\b\/i.test(q.question) },\r\n  { key:'multi',  label:'Multi-statement \/ how many are correct',\r\n    test:q => q.question.split(\/<br\\s*\\\/?>|\\n\/).filter(x=>\/^\\s*\\d+[.)]\/.test(x)).length>=2 },\r\n  { key:'direct', label:'Explanation', test:()=>true }  \/\/ catch-all\r\n];\r\nconst TRAITS = [\r\n  { key:'cite',      label:'Para, rule, article or article-number recall',\r\n    test:q => \/\\b(para|paragraph|rule|article|section|appendix|schedule|clause)\\s*[-\u2013]?\\s*\\d\/i.test(q.question+' '+q.options.join(' ')) },\r\n  { key:'period',    label:'Time limits and periods',\r\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(' ')) },\r\n  { key:'money',     label:'Numbers, monetary limits and percentages',\r\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(' ')) },\r\n  { key:'authority', label:'Competent authority \/ level \/ who does what',\r\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(' ')) },\r\n  { key:'negative',  label:'Negatively phrased (\u201cNOT correct\u201d, \u201cexcept\u201d)',\r\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) }\r\n];\r\nconst _shape = {};\r\nfunction shapeOf(q){ const u=uid(q); return _shape[u] || (_shape[u] = SHAPES.find(s=>s.test(q)) || SHAPES[SHAPES.length-1]); }\r\n\r\n\/* =====================================================================\r\n   9. MODELS\r\n   ===================================================================== *\/\r\nfunction smoothed(c,i){ const k=CFG.priorStrength, p0=CFG.priorAccuracy; return (c + k*p0)\/(c + i + k); }\r\nfunction expectedRate(c,i,coverage){ return smoothed(c,i)*coverage + CFG.priorAccuracy*(1-coverage); }\r\nfunction recall(st){\r\n  if(!st || !st.last || st.correct<2) return null;\r\n  const R=CFG.retention, reps=Math.max(1, st.correct - st.incorrect);\r\n  const stability = R.baseDays * Math.pow(R.growth, reps-1);\r\n  return Math.exp(-((Date.now()-st.last)\/86400000)\/stability);\r\n}\r\nfunction retentionIndex(){\r\n  let s=0,n=0; QS.forEach(q=>{ const r=recall(P.stats[uid(q)]); if(r!==null){s+=r;n++;} });\r\n  return n ? Math.round(s\/n*100) : null;\r\n}\r\nfunction chapterRows(){\r\n  return CHAPTERS.map(c=>{\r\n    const qs=inCh(c), n=qs.length;\r\n    let att=0, ok=0, bad=0, mastSum=0;\r\n    qs.forEach(q=>{ const s=P.stats[uid(q)];\r\n      if(s && (s.correct+s.incorrect)>0){ att++; ok+=s.correct; bad+=s.incorrect; }\r\n      mastSum += s ? Math.min(s.correct\/CFG.masteryThreshold,1) : 0; });\r\n    const acc = (ok+bad) ? ok\/(ok+bad) : null;\r\n    const weight = weightOf(c), coverage = n?att\/n:0, mastery = n?mastSum\/n:0;\r\n    const expected = expectedRate(ok,bad,coverage);\r\n    const leak = weight*(1-expected);\r\n    const difficulty = acc===null ? 1 : (1.4 - 0.6*acc);\r\n    return { chapter:c, count:n, weight, source:W.source[c], att, ok, bad,\r\n             coverage, acc, mastery, expected, leak,\r\n             priority: weight*(1-mastery)*difficulty };\r\n  }).sort((a,b)=>b.weight-a.weight);\r\n}\r\nfunction readiness(){\r\n  const rows=chapterRows();\r\n  return {\r\n    score     : Math.round(rows.reduce((a,r)=>a+r.weight*r.mastery,0)*100),\r\n    projected : Math.round(rows.reduce((a,r)=>a+r.weight*r.expected,0)*100),\r\n    covered   : Math.round(rows.reduce((a,r)=>a+r.weight*r.coverage,0)*100),\r\n    touched   : Object.values(P.stats).some(s=>(s.correct+s.incorrect)>0),\r\n    rows\r\n  };\r\n}\r\nfunction masteredCount(){ return QS.filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length; }\r\nfunction formatRows(){\r\n  const acc={};\r\n  const ensure=(k,l,kind)=> acc[k] || (acc[k]={key:k,label:l,kind:kind,ok:0,bad:0,total:0,seen:0});\r\n  SHAPES.forEach(s=>ensure(s.key,s.label,'shape'));\r\n  TRAITS.forEach(t=>ensure(t.key,t.label,'trait'));\r\n  QS.forEach(q=>{\r\n    const s=P.stats[uid(q)], buckets=[acc[shapeOf(q).key]];\r\n    TRAITS.forEach(t=>{ if(t.test(q)) buckets.push(acc[t.key]); });\r\n    buckets.forEach(r=>{ r.total++; if(s && (s.correct+s.incorrect)>0){ r.seen++; r.ok+=s.correct; r.bad+=s.incorrect; } });\r\n  });\r\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; })\r\n    .filter(r=>r.total>0);\r\n}\r\nfunction dueForRevision(){\r\n  const risk=CFG.retention.riskBelow;\r\n  return QS.map(q=>{\r\n    const st=P.stats[uid(q)], r=recall(st);\r\n    if(r===null || r>=risk) return null;\r\n    return { q, recall:r, days:Math.floor((Date.now()-st.last)\/86400000), urgency: weightOf(q.chapter)*(1-r) };\r\n  }).filter(Boolean).sort((a,b)=>b.urgency-a.urgency);\r\n}\r\n\r\n\/* =====================================================================\r\n   10. SESSION PLANNER\r\n   Focused set \u2014 chapter time in proportion to the marks leaking out.\r\n   Mock paper  \u2014 ignores your history, mirrors the shape of the bank.\r\n   ===================================================================== *\/\r\nfunction gain(q){\r\n  const u=uid(q), st=P.stats[u], c=st?st.correct:0, i=st?st.incorrect:0;\r\n  const deficit = 1 - Math.min(c\/CFG.masteryThreshold, 1);\r\n  let urgency = 1 + 0.15*deficit;\r\n  if(weak.has(u)) urgency += 0.60;\r\n  const r = recall(st);\r\n  if(r!==null && r<CFG.retention.riskBelow) urgency += (1-r);\r\n  if(c+i===0) urgency += 0.15;\r\n  return weightOf(q.chapter)*(deficit+0.12)*urgency;\r\n}\r\nfunction allocate(rows,n,shareOf){\r\n  const total = rows.reduce((a,r)=>a+Math.max(0,shareOf(r)),0);\r\n  if(!(total>0)) return rows.map(r=>({r,slots:0}));\r\n  const out = rows.map(r=>{ const exact=n*Math.max(0,shareOf(r))\/total;\r\n    return {r, exact, slots:Math.min(Math.floor(exact), r.count)}; });\r\n  let left = n - out.reduce((a,x)=>a+x.slots,0);\r\n  out.slice().sort((a,b)=>(b.exact-b.slots)-(a.exact-a.slots))\r\n     .forEach(x=>{ if(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\r\n  if(left>0) out.slice().sort((a,b)=>shareOf(b.r)-shareOf(a.r))\r\n     .forEach(x=>{ while(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\r\n  return out;\r\n}\r\n\/* Fisher\u2013Yates, so the order of a sitting is never the order of the bank *\/\r\nfunction shuffle(a){\r\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]]; }\r\n  return a;\r\n}\r\n\/* Weighted sampling without replacement: a high score makes a question\r\n   likely, never certain. Two sittings built back to back therefore share\r\n   only part of their content instead of being identical. *\/\r\nfunction sampleWeighted(pool, n, scoreFn){\r\n  const items = pool.map(q=>({q, w:Math.max(scoreFn(q), 1e-9)}));\r\n  const out=[];\r\n  n = Math.min(n, items.length);\r\n  for(let k=0;k<n;k++){\r\n    let total=0; items.forEach(x=>total+=x.w);\r\n    let r=Math.random()*total, hit=items.length-1;\r\n    for(let i=0;i<items.length;i++){ r-=items[i].w; if(r<=0){ hit=i; break; } }\r\n    out.push(items[hit].q);\r\n    items.splice(hit,1);\r\n  }\r\n  return out;\r\n}\r\nfunction buildSession(kind){\r\n  const rows = chapterRows().filter(r=>r.count>0);\r\n  if(!rows.length) return 0;\r\n  const n = Math.min(kind==='mock'?CFG.mockSize:CFG.sessionSize, QS.length);\r\n  const alloc = allocate(rows, n, kind==='mock' ? (r=>r.weight) : (r=>r.leak));\r\n\r\n  \/\/ whatever you were given last time is pushed down, not banned\r\n  const last = new Set(P.queue||[]);\r\n  const fresh = u => last.has(u) ? 0.3 : 1;\r\n\r\n  const picked=[];\r\n  alloc.forEach(({r,slots})=>{\r\n    if(!slots) return;\r\n    const pool = inCh(r.chapter).slice();\r\n    if(kind==='mock'){\r\n      \/\/ the mock ignores how well you know a question and simply spreads\r\n      \/\/ itself over the bank, favouring what you have seen least\r\n      picked.push(...sampleWeighted(pool, slots, q=>{\r\n        const st=P.stats[uid(q)], seen=st?(st.correct+st.incorrect):0;\r\n        const stale=(st&&st.last) ? Math.min((Date.now()-st.last)\/(86400000*30),1) : 1;\r\n        return (1\/(1+seen*1.6) + 0.35*stale) * fresh(uid(q));\r\n      }));\r\n    } else {\r\n      picked.push(...sampleWeighted(pool, slots, q=>gain(q)*fresh(uid(q))));\r\n    }\r\n  });\r\n  shuffle(picked);\r\n  P.queue = picked.map(uid);\r\n  P.queueLabel = kind==='mock' ? 'Mock paper' : 'Focused set';\r\n  P.queueKind = kind;\r\n  save();\r\n  return picked.length;\r\n}\r\nfunction startSession(kind){\r\n  const had = (P.queue||[]).length;\r\n  const n = buildSession(kind);\r\n  if(!n){ toast('Nothing to build a session from yet'); return; }\r\n  setTab('quiz'); setFilter('session');\r\n  S.ans = {}; S.explFor=null; P.startedAt=0; P.attemptId=0; clearResume();   \/\/ a new sitting starts clean\r\n  toast(P.queueLabel+' ready \u2014 '+n+' fresh questions'+(had?' (previous set replaced)':''), true);\r\n}\r\n\r\n\/* =====================================================================\r\n   11. POOL \/ FILTERS\r\n   ===================================================================== *\/\r\nfunction pool(){\r\n  let p = QS.slice();\r\n  if(S.filter==='chapter' && S.chapter) p = inCh(S.chapter).slice();\r\n  if(S.filter==='weak')    p = p.filter(q=>weak.has(uid(q)));\r\n  if(S.filter==='flagged') p = p.filter(q=>flags.has(uid(q)));\r\n  if(S.filter==='session') p = (P.queue||[]).map(u=>BY_UID.get(u)).filter(Boolean);\r\n  if(S.query){ const t=S.query.toLowerCase();\r\n    p = p.filter(q=>(q.question+' '+q.options.join(' ')+' '+q.explanation).toLowerCase().includes(t)); }\r\n  if(S.unattempted) p = p.filter(q=>S.ans[uid(q)]==null);\r\n  return p;\r\n}\r\nfunction refreshWeak(){\r\n  weak.clear();\r\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\r\n    if(s && s.incorrect>=CFG.weakThreshold && s.correct<CFG.masteryThreshold) weak.add(uid(q)); });\r\n  P.weak=[...weak];\r\n}\r\nrefreshWeak();\r\n\r\n\/* =====================================================================\r\n   12. STEM RENDERING (statements + List-I \/ List-II)\r\n   ===================================================================== *\/\r\nconst cleanStem = t => String(t).replace(\/^\\s*(?:Q|Question)\\s*\\.?\\s*\\d+\\s*[.):\\-]\\s*\/i,'').trim();\r\nlet QNUM = '';                               \/\/ set by render() just before each stem is built\r\nconst QN = () => '<span class=\"qno\">' + (QNUM || 'Q.') + '<\/span>';\r\nfunction buildStem(raw){\r\n  const lines = raw.split(\/<br\\s*\\\/?>|\\n\/).map(s=>s.trim()).filter(Boolean);\r\n  const plain = s => s.replace(\/<\\\/?b>\/g,'').trim();\r\n  const isMatch = lines.some(l=>\/^List\\s*[-\u2013\u2014]?\\s*I\\b\/i.test(plain(l)));\r\n  const numbered = lines.filter(l=>\/^\\d+[.)]\\s\/.test(plain(l)));\r\n  if(isMatch) return matchCard(lines, plain);\r\n  if(numbered.length>=2) return stmtCard(lines, plain);\r\n  return plainCard(lines);\r\n}\r\n\/* a single-statement question gets the same sheet as the other two, so\r\n   every question on the page reads the same way *\/\r\nfunction plainCard(lines){\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + lines.map((l,i)=>'<p class=\"'+(i===0?'lead':'close')+'\">'+(i===0?QN():'')+l+'<\/p>').join('')\r\n    + '<\/div><\/div>';\r\n}\r\nfunction stmtCard(lines, plain){\r\n  const isN = l => \/^\\d+[.)]\\s\/.test(plain(l));\r\n  const first = lines.findIndex(isN);\r\n  let last=-1; lines.forEach((l,i)=>{ if(isN(l)) last=i; });\r\n  const head = lines.slice(0,first), tail = lines.slice(last+1);\r\n  const items = lines.slice(first,last+1).filter(isN).map(l=>plain(l).replace(\/^\\d+[.)]\\s*\/,''));\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + head.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?QN():'')+l+'<\/p>').join('')\r\n    + '<ol class=\"stmts\">'+items.map(t=>'<li><span>'+t+'<\/span><\/li>').join('')+'<\/ol>'\r\n    + tail.map(l=>'<p class=\"close\">'+l+'<\/p>').join('')\r\n    + '<\/div><\/div>';\r\n}\r\n\/* Match-the-following comes in every shape: one item per line, or the\r\n   whole list run together on a single line separated by semicolons or\r\n   commas, or nothing at all between items. All three are split here so\r\n   the two columns always come out as proper rows. *\/\r\nfunction splitItems(body, kind){\r\n  const lab = kind==='alpha' ? '[A-Fa-f]' : '\\\\d{1,2}';\r\n  const mk  = re => new RegExp(re.replace('LAB', lab), 'g');\r\n  let parts = body.split(mk('\\\\s*[;\\\\n]\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\r\n  if(parts.length < 2) parts = body.split(mk('\\\\s*,\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\r\n  if(parts.length < 2) parts = body.split(mk('(?<=\\\\S)\\\\s+(?=LAB\\\\s*[.)]\\\\s)'));\r\n  const re = new RegExp('^\\\\s*('+lab+')\\\\s*[.):]\\\\s*(.+?)\\\\s*[;,.]?\\\\s*$');\r\n  return parts.map(p=>{ const m=String(p).match(re);\r\n    return m ? {k:m[1].toUpperCase(), v:m[2]} : null; }).filter(Boolean);\r\n}\r\nfunction matchCard(lines, plain){\r\n  \/\/ keep line breaks, normalise only runs of spaces\r\n  const text = lines.map(plain).join('\\n').replace(\/[ \\t]+\/g,' ').trim();\r\n\r\n  \/* The opening line almost always names both lists \u2014 \"Match List-I with\r\n     List-II and select\u2026\" \u2014 so the first occurrence of each is the wrong\r\n     one. Take the last List-I that actually has items after it, and the\r\n     first List-II following that. *\/\r\n  const at = re => [...text.matchAll(re)].map(m=>m.index);\r\n  const posI  = at(\/List\\s*[-\u2013\u2014]?\\s*I\\b\/gi);\r\n  const posII = at(\/List\\s*[-\u2013\u2014]?\\s*II\\b\/gi);\r\n  const hasItems = (str,kind) =>\r\n    (kind==='alpha' ? \/[A-F]\\s*[.):]\\s\/ : \/\\d{1,2}\\s*[.):]\\s\/).test(str);\r\n  let iI=-1, iII=-1;\r\n  for(let k=posI.length-1;k>=0 && iI<0;k--){\r\n    const ii = posII.find(x=>x>posI[k]);\r\n    if(ii===undefined) continue;\r\n    if(hasItems(text.slice(posI[k],ii),'alpha') && hasItems(text.slice(ii),'num')){ iI=posI[k]; iII=ii; }\r\n  }\r\n  if(iI<0 || iII<0) return plainCard(lines);\r\n\r\n  const head  = text.slice(0, iI).trim();\r\n  let segI    = text.slice(iI, iII).trim();\r\n  let segII   = text.slice(iII).trim();\r\n\r\n  \/\/ anything after the lists \u2014 \"Code :\", \"Select the correct answer\u2026\"\r\n  let tail = '';\r\n  const t = segII.match(\/(?:\\n|\\s)(Code\\s*[:.]?\\s*$|(?:Select|Choose)\\b[\\s\\S]*$)\/i);\r\n  if(t){ tail = t[1].trim(); segII = segII.slice(0, t.index).trim(); }\r\n\r\n  \/\/ column captions: \"List-I (Purpose of Leave) :\"\r\n  const capRe = \/^List\\s*[-\u2013\u2014]?\\s*I{1,2}\\b\\s*(\\([^)]*\\))?\\s*[:.]?\\s*\/i;\r\n  const hI  = segI.match(capRe),  hII = segII.match(capRe);\r\n  const capI  = hI  ? hI[0].replace(\/[\\s:.]+$\/,'')  : 'List-I';\r\n  const capII = hII ? hII[0].replace(\/[\\s:.]+$\/,'') : 'List-II';\r\n  const rowsI  = splitItems(hI  ? segI.slice(hI[0].length)  : segI,  'alpha');\r\n  const rowsII = splitItems(hII ? segII.slice(hII[0].length): segII, 'num');\r\n  if(!rowsI.length || !rowsII.length) return plainCard(lines);\r\n\r\n  const cell = x => '<li><b>'+x.k+'.<\/b><span>'+x.v+'<\/span><\/li>';\r\n  const headLines = head ? head.split('\\n').filter(Boolean) : [];\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + (headLines.length\r\n        ? headLines.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?QN():'')+l+'<\/p>').join('')\r\n        : '<p class=\"lead\">'+QN+'Match List-I with List-II and select the correct answer using the code given below the Lists:<\/p>')\r\n    + '<div class=\"lists\">'\r\n      + '<div class=\"lcol\"><h5>'+capI+'<\/h5><ul>'+rowsI.map(cell).join('')+'<\/ul><\/div>'\r\n      + '<div class=\"lcol\"><h5>'+capII+'<\/h5><ul>'+rowsII.map(cell).join('')+'<\/ul><\/div>'\r\n    + '<\/div>'\r\n    + '<p class=\"close\">'+(tail || 'Select the correct answer using the code given below:')+'<\/p>'\r\n    + '<\/div><\/div>';\r\n}\r\n\r\n\/* =====================================================================\r\n   13. UI HELPERS\r\n   ===================================================================== *\/\r\nconst $ = id => document.getElementById(id);\r\nlet toastTimer=null;\r\nfunction toast(msg, ok){\r\n  const t=$('toast'); t.innerHTML=msg; t.className='toast show'+(ok?' ok':'');\r\n  clearTimeout(toastTimer); toastTimer=setTimeout(()=>t.className='toast',3000);\r\n}\r\nconst SRC_ON = !!(CFG.sourceUrl && CFG.sourceUrl.trim());\r\nconst stripHtml = s => String(s).replace(\/<[^>]+>\/g,'').replace(\/\\s+\/g,' ').trim();\r\nconst preview = (q,n) => { const t=stripHtml(q.question); return t.length>n ? t.slice(0,n)+'\u2026' : t; };\r\nfunction stars(u){\r\n  const s=P.stats[u]; if(!s || (s.correct+s.incorrect)===0) return null;\r\n  return { filled: Math.min(s.correct, CFG.masteryThreshold), c:s.correct, i:s.incorrect };\r\n}\r\n\r\n\/* =====================================================================\r\n   14. RENDER \u2014 PRACTICE\r\n   ===================================================================== *\/\r\nfunction renderCtx(){\r\n  const panel=$('chapPanel');\r\n  const on = S.filter==='chapter';\r\n  panel.classList.toggle('hide', !on);\r\n  if(!on) return;\r\n  const rows = chapterRows().filter(r=>r.count>0).sort(byChapterOrder);\r\n  if(!S.chapter || !rows.some(r=>r.chapter===S.chapter)) S.chapter = rows[0] ? rows[0].chapter : null;\r\n  $('chapList').innerHTML = rows.map((r,n)=>{\r\n    const sel = r.chapter===S.chapter;\r\n    const mastered = inCh(r.chapter).filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length;\r\n    const title = r.chapter+' \u00b7 '+r.count+' question'+(r.count===1?'':'s')+' \u00b7 '\r\n                + Math.round(r.coverage*100)+'% seen'+(mastered?' \u00b7 '+mastered+' mastered':'');\r\n    return '<button class=\"chapchip\" aria-pressed=\"'+sel+'\" data-ch=\"'+encodeURIComponent(r.chapter)+'\" title=\"'+title+'\">'\r\n      + '<span class=\"no\">'+(n+1)+'<\/span>'\r\n      + '<span class=\"cn\">'+titleCase(r.chapter)+'<\/span>'\r\n\r\n      + (mastered===r.count ? '<span class=\"done\">\u2713<\/span>' : '')\r\n      + '<span class=\"cc\">'+r.count+'<\/span><\/button>';\r\n  }).join('');\r\n  const r = rows.find(x=>x.chapter===S.chapter);\r\n  $('ctxMeta').textContent = r\r\n    ? Math.round(r.coverage*100)+'% seen \u00b7 '+(r.acc===null?'not attempted':Math.round(r.acc*100)+'% accurate')\r\n    : '';\r\n}\r\n\/* --- page turn: set by the navigation handlers, consumed by render() --- *\/\r\nlet TURN = 0;                       \/* +1 forward, -1 back, 0 = no animation *\/\r\nconst REDUCED = !!(window.matchMedia && window.matchMedia('(prefers-reduced-motion: reduce)').matches);\r\nlet LEAF = null;                    \/* the overlay of a turn still running *\/\r\nfunction endTurn(){\r\n  if(!LEAF) return;\r\n  (LEAF.anims||[]).forEach(a=>{ try{ a.cancel(); }catch(e){} });\r\n  LEAF.wrap.remove();\r\n  const card=$('qCard'); if(card) card.classList.remove('turning');\r\n  LEAF = null;\r\n}\r\n\/* an inert copy of the page: no ids, no focus, no clicks *\/\r\nfunction copyPage(sheet){\r\n  const c = sheet.cloneNode(true);\r\n  c.removeAttribute('id');\r\n  c.querySelectorAll('[id]').forEach(n=>n.removeAttribute('id'));\r\n  c.querySelectorAll('button,a,input').forEach(n=>{ n.setAttribute('tabindex','-1'); });\r\n  c.classList.remove('turn-f','turn-b');\r\n  c.setAttribute('aria-hidden','true');\r\n  return c;\r\n}\r\n\/* called BEFORE the new question is drawn: keeps a picture of the old page *\/\r\nfunction snapTurn(){\r\n  endTurn();\r\n  if(!CFG.pageTurn || REDUCED || typeof Element.prototype.animate !== 'function') return null;\r\n  const sheet = document.querySelector('#qCard .qbody');\r\n  if(!sheet || !sheet.offsetHeight) return null;\r\n  return { page: copyPage(sheet), top: sheet.offsetTop, h: sheet.offsetHeight };\r\n}\r\n\/* called AFTER the new question is drawn *\/\r\nfunction playTurn(dir, snap){\r\n  const card = $('qCard'), sheet = document.querySelector('#qCard .qbody');\r\n  if(!snap || !card || !sheet){ return; }\r\n  const h = Math.max(snap.h, sheet.offsetHeight);\r\n  const wrap = document.createElement('div');\r\n  wrap.className = 'leafwrap';\r\n  wrap.style.top = snap.top+'px'; wrap.style.height = h+'px';\r\n  const leaf = document.createElement('div'); leaf.className='leaf';\r\n  const shade = document.createElement('div'); shade.className='shade';\r\n  const cast = document.createElement('div');  cast.className='cast';\r\n  const spine = document.createElement('div'); spine.className='spine';\r\n  const anims = [];\r\n  const ease = 'cubic-bezier(.45,.05,.35,1)', D = 620;\r\n\r\n  if(dir > 0){\r\n    \/* forward: the old page lifts off the new one and folds back on the spine *\/\r\n    leaf.style.height = snap.h+'px';\r\n    leaf.appendChild(snap.page); leaf.appendChild(shade);\r\n    wrap.appendChild(cast); wrap.appendChild(leaf); wrap.appendChild(spine);\r\n    card.classList.add('turning'); card.appendChild(wrap);\r\n    anims.push(leaf.animate([\r\n      { transform:'rotateY(0deg)',   boxShadow:'0 0 0 rgba(0,0,0,0)' },\r\n      { transform:'rotateY(-35deg)', boxShadow:'18px 0 36px rgba(30,24,14,.22)', offset:.45 },\r\n      { transform:'rotateY(-90deg)', boxShadow:'4px 0 10px rgba(30,24,14,.10)' }\r\n    ], { duration:D, easing:ease, fill:'forwards' }));\r\n    anims.push(shade.animate([{opacity:0},{opacity:.55,offset:.5},{opacity:1}], { duration:D, easing:ease, fill:'forwards' }));\r\n    anims.push(cast.animate([{opacity:.0},{opacity:1,offset:.35},{opacity:0}], { duration:D, easing:'ease-out', fill:'forwards' }));\r\n  } else {\r\n    \/* back: the previous page swings in from the spine and settles over this one *\/\r\n    const under = document.createElement('div'); under.className='under';\r\n    under.appendChild(snap.page);\r\n    leaf.style.height = sheet.offsetHeight+'px';\r\n    leaf.appendChild(copyPage(sheet)); leaf.appendChild(shade);\r\n    wrap.appendChild(under); wrap.appendChild(cast); wrap.appendChild(leaf); wrap.appendChild(spine);\r\n    card.classList.add('turning'); card.appendChild(wrap);\r\n    anims.push(leaf.animate([\r\n      { transform:'rotateY(-90deg)', boxShadow:'4px 0 10px rgba(30,24,14,.10)' },\r\n      { transform:'rotateY(-35deg)', boxShadow:'18px 0 36px rgba(30,24,14,.22)', offset:.55 },\r\n      { transform:'rotateY(0deg)',   boxShadow:'0 0 0 rgba(0,0,0,0)' }\r\n    ], { duration:D, easing:ease, fill:'forwards' }));\r\n    anims.push(shade.animate([{opacity:1},{opacity:.55,offset:.5},{opacity:0}], { duration:D, easing:ease, fill:'forwards' }));\r\n    anims.push(cast.animate([{opacity:0},{opacity:1,offset:.65},{opacity:0}], { duration:D, easing:'ease-in', fill:'forwards' }));\r\n  }\r\n  LEAF = { wrap, anims };\r\n  const mine = LEAF;\r\n  anims[0].onfinish = () => { if(LEAF === mine) endTurn(); };\r\n\r\n  if(card.getBoundingClientRect().top < 0){\r\n    try{ card.scrollIntoView({block:'start', behavior:'smooth'}); }catch(e){}\r\n  }\r\n}\r\nfunction render(){\r\n  const _turn = TURN; TURN = 0;\r\n  const _snap = _turn ? snapTurn() : (endTurn(), null);\r\n  renderCtx();\r\n  const p = pool();\r\n  const ec = $('emptyCard');\r\n  if(!p.length){\r\n    $('qCard').classList.add('hide'); ec.classList.remove('hide');\r\n    $('emptyBody').innerHTML =\r\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.' :\r\n      S.filter==='weak'    ? '<b>No weak areas yet<\/b>Anything you answer wrong lands here until you have it right '+CFG.masteryThreshold+' times.' :\r\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.' :\r\n      S.filter==='session' ? '<b>No session built yet<\/b>Open My Performance and build a Focused set or a Mock paper.' :\r\n      S.unattempted        ? '<b>You have attempted everything here<\/b>Turn off \u201cUnattempted only\u201d to revise what you have done.' :\r\n                             '<b>No questions in this selection<\/b>Clear the search or pick another chapter.';\r\n    renderNav(p); rail(p); return;\r\n  }\r\n  ec.classList.add('hide'); $('qCard').classList.remove('hide');\r\n  if(S.i>=p.length) S.i=0; if(S.i<0) S.i=p.length-1;\r\n\r\n  const q=p[S.i], u=uid(q), given=S.ans[u];\r\n  $('qCount').textContent = 'Question '+(S.i+1)+' of '+p.length;\r\n  $('qChap').textContent  = chBrief(q.chapter);\r\n  \/* PYQ tag \u2014 shows when the item carries a year\/exam field, hidden otherwise *\/\r\n  const _src = $('qSrc'), _yr = q.year || q.exam || '';\r\n  if(_yr){ _src.className='badge-src pyq'; _src.textContent = (CFG.pyqLabel||'PYQ')+' '+_yr; _src.style.display=''; }\r\n  else if(CFG.showConceptTag){ _src.className='badge-src con'; _src.textContent='Concept'; _src.style.display=''; }\r\n  else { _src.style.display='none'; }\r\n  const tags=[];\r\n  if(weak.has(u))  tags.push('<span class=\"qtag weak\">\u26a0\ufe0f Weak<\/span>');\r\n  if(flags.has(u)) tags.push('<span class=\"qtag flag\">\ud83d\udd16 Flagged<\/span>');\r\n  const sMast=P.stats[u];\r\n  if(sMast && sMast.correct>=CFG.masteryThreshold) tags.push('<span class=\"qtag done\">\u2713 Mastered<\/span>');\r\n  $('qTags').innerHTML = tags.join('');\r\n  const st = stars(u), badge=$('qMastery');\r\n  if(!st){ badge.textContent='Not seen yet'; badge.className='badge-m'; }\r\n  else {\r\n    const done = st.c>=CFG.masteryThreshold;\r\n    badge.textContent = '\u2605'.repeat(st.filled)+'\u2606'.repeat(Math.max(0,CFG.masteryThreshold-st.filled))+'  '+st.c+'\u2713 '+st.i+'\u2717';\r\n    badge.className = 'badge-m'+(weak.has(u)&&!done?' weak':'');\r\n  }\r\n  QNUM = CFG.numberQuestions ? ((q.id != null ? q.id : (S.i + 1)) + '.') : 'Q.';\r\n  const _foot = $('cdFoot');\r\n  if(_foot) _foot.innerHTML = '<span>' + (CFG.bookletCode || '') + '<\/span>'\r\n                            + '<span>( ' + (S.i + 1) + ' \\u2013 A )<\/span>';\r\n  $('qStem').outerHTML = buildStem(cleanStem(q.question));\r\n\r\n  const box=$('qOpts'); box.innerHTML='';\r\n  q.options.forEach((o,k)=>{\r\n    const b=document.createElement('button');\r\n    b.className='opt';\r\n    b.innerHTML='<span class=\"key\">('+L[k].toLowerCase()+')<\/span><span class=\"txt\">'+o+'<\/span>';\r\n    if(given!=null){\r\n      b.disabled=true;\r\n      if(k===q.correct){ b.classList.add('right'); b.insertAdjacentHTML('beforeend','<span class=\"mark r\">Correct<\/span>'); }\r\n      else if(k===given){ b.classList.add('wrong'); b.insertAdjacentHTML('beforeend','<span class=\"mark w\">Your answer<\/span>'); }\r\n    } else if(S.pick===k) b.classList.add('sel');\r\n    b.onclick=()=>{ if(given!=null) return; S.pick=k; S.nudge=false;\r\n      CFG.instantCheck ? check() : render(); };\r\n    box.appendChild(b);\r\n  });\r\n\r\n  const bc=$('btnCheck');\r\n  const explOpen = given!=null && (!CFG.instantCheck || S.explFor===u);\r\n  if(CFG.instantCheck){\r\n    bc.disabled = given==null;\r\n    bc.textContent = explOpen ? 'Hide Explanation' : 'See Explanation';\r\n  } else {\r\n    bc.disabled = given!=null;\r\n    bc.textContent = given!=null ? 'Answered \u2713' : 'Check answer';\r\n  }\r\n  $('pickHint').classList.toggle('hide',\r\n    !!CFG.instantCheck || !(given==null && S.pick==null && S.nudge));\r\n  const on = flags.has(u);\r\n  $('btnFlag').setAttribute('aria-pressed', on);\r\n  $('flagIco').textContent = on ? '\ud83d\udd16' : '\ud83c\udff3\ufe0f';\r\n  $('flagTxt').textContent = on ? 'Flagged' : 'Flag for review';\r\n\r\n  const res=$('result');\r\n  res.classList.toggle('hide', given==null);\r\n  $('explCard').classList.toggle('hide', !explOpen);\r\n  if(given!=null){\r\n    const ok = given===q.correct, v=$('verdict');\r\n    v.className='verdict '+(ok?'r':'w');\r\n    v.innerHTML = ok ? '\u2713 Correct \u2014 '+L[q.correct]+' is right'\r\n                     : '\u2715 Not quite \u2014 the answer is '+L[q.correct];\r\n    $('explBody').innerHTML = q.explanation;\r\n  }\r\n  renderNav(p); rail(p);\r\n  if(_turn) playTurn(_turn, _snap);\r\n  if(S.tab==='quiz') markResume();\r\n}\r\nlet navOpen=true;\r\nfunction renderNav(p){\r\n  const card=$('navCard');\r\n  if(!p.length){ card.classList.add('hide'); return; }\r\n  card.classList.remove('hide');\r\n  const done=p.filter(q=>S.ans[uid(q)]!=null).length;\r\n  $('navTitle').textContent = 'Navigator \u2014 '+done+' of '+p.length+' attempted';\r\n  const g=$('navGrid');\r\n  g.classList.toggle('hide', !navOpen);\r\n  $('navToggle').textContent = navOpen ? 'Hide' : 'Show';\r\n  if(!navOpen) return;\r\n  g.innerHTML='';\r\n  p.forEach((q,k)=>{\r\n    const u=uid(q), a=S.ans[u], s=P.stats[u];\r\n    const b=document.createElement('button');\r\n    b.className='nq'+(k===S.i?' cur':(a!=null?(a===q.correct?' r':' w'):''))\r\n              + (s && s.correct>=CFG.masteryThreshold ? ' mastered':'');\r\n    b.innerHTML=(k+1)+(flags.has(u)?'<span class=\"fl\">\ud83d\udd16<\/span>':'');\r\n    b.title = 'Q'+(k+1)+' \u00b7 '+chBrief(q.chapter)+(a!=null?(a===q.correct?' \u00b7 correct':' \u00b7 wrong'):'');\r\n    b.setAttribute('aria-label','Go to question '+(k+1));\r\n    b.onclick=()=>{ TURN=(k>S.i?1:-1); S.i=k; S.pick=null; render(); };\r\n    g.appendChild(b);\r\n  });\r\n}\r\n\/* Exam score: net marks for this sitting, and the provisions to revise *\/\r\nconst fmtM = x => { const r=Math.round(x*100)\/100; return (Math.abs(r-Math.round(r))<1e-9 ? Math.round(r) : r.toFixed(2)).toString(); };\r\nfunction citeOf(q){\r\n  const m = String(q.explanation||'').match(\/<b>\\s*([^<]{2,48}?)\\s*<\\\/b>\/i);\r\n  if(m && \/\\d|appendix|schedule|article|rule|para|section|chapter\/i.test(m[1])) return m[1].replace(\/[\\s\u2014:\u2013-]+$\/,'');\r\n  return chBrief(q.chapter);\r\n}\r\nfunction renderScore(){\r\n  const M = CFG.marking || {correct:1, wrong:0};\r\n  let ok=0, bad=0; const wrongQs=[];\r\n  Object.keys(S.ans).forEach(u=>{ const q=BY_UID.get(u); if(!q) return;\r\n    if(S.ans[u]===q.correct) ok++; else { bad++; wrongQs.push(q); } });\r\n  const raw = ok*M.correct, lost = bad*M.wrong, net = raw-lost, max=(ok+bad)*M.correct;\r\n  $('xNet').textContent  = fmtM(net);\r\n  $('xMax').textContent  = 'of '+fmtM(max)+' marks';\r\n  $('xRaw').textContent  = fmtM(raw);\r\n  $('xLost').textContent = (lost>0?'\u2212':'')+fmtM(lost);\r\n  $('negTag').textContent = M.wrong>0 ? '\u2212'+fmtM(M.wrong)+' per wrong' : '';\r\n  const n=ok+bad, acc = n ? ok\/n : 0;\r\n  const breakEven = M.wrong>0 ? M.wrong\/(M.correct+M.wrong) : 0;\r\n  $('xNote').innerHTML = !n ? 'Answer a question to see your marks as the exam would count them.'\r\n    : M.wrong<=0 ? 'No negative marking \u2014 attempt every question.'\r\n    : acc < breakEven+0.1\r\n      ? 'At <b>'+Math.round(acc*100)+'%<\/b> accuracy you are close to break-even (<b>'+Math.round(breakEven*100)+'%<\/b>). In the exam, skip questions you are unsure of rather than guess.'\r\n      : 'At <b>'+Math.round(acc*100)+'%<\/b> accuracy attempting pays \u2014 break-even is <b>'+Math.round(breakEven*100)+'%<\/b>. Guess only when you can rule out two options.';\r\n  \/* one chip per provision you got wrong, most recent first *\/\r\n  const seen=new Set(), chips=[];\r\n  wrongQs.slice().reverse().forEach(q=>{ const c=citeOf(q); if(seen.has(c)) return; seen.add(c); chips.push({c,u:uid(q)}); });\r\n  $('revHead').classList.toggle('hide', !chips.length);\r\n  $('revChips').innerHTML = chips.slice(0,8).map(x=>\r\n    '<button class=\"revchip\" data-rev=\"'+encodeURIComponent(x.u)+'\" title=\"Open the question\">'+x.c+'<\/button>').join('');\r\n}\r\nfunction rail(p){\r\n  renderScore();\r\n  const seen=Object.keys(S.ans).length;\r\n  const right=Object.entries(S.ans).filter(([u,a])=>BY_UID.get(u) && BY_UID.get(u).correct===a).length;\r\n  $('sPct').textContent = seen ? Math.round(right\/seen*100)+'%' : '\u2014';\r\n  $('sFrac').textContent = right+' of '+seen+' correct';\r\n  $('sBar').style.width = (seen?right\/seen*100:0)+'%';\r\n  $('sSeen').textContent = seen+' attempted';\r\n  $('sLeft').textContent = Math.max(0,p.length-S.i-1)+' left here';\r\n  const st=$('streak'); st.innerHTML='';\r\n  Object.entries(S.ans).slice(-10).forEach(([u,a])=>{\r\n    const q=BY_UID.get(u); if(!q) return;\r\n    const el=document.createElement('i'); el.className = q.correct===a?'r':'w'; st.appendChild(el);\r\n  });\r\n  const chs=[...new Set(p.map(q=>q.chapter))];\r\n  const w=chs.reduce((s,c)=>s+weightOf(c),0)*100;\r\n  $('wPct').textContent = w.toFixed(1)+'%';\r\n  $('wNote').textContent = p.length+' questions on screen, from '+chs.length+' '+(chs.length===1?'chapter':'chapters')+'. '\r\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.');\r\n  hdr();\r\n}\r\nfunction hdr(){\r\n  $('hQ').textContent = QS.length;\r\n  $('hCh').textContent = CHAPTERS.length;\r\n  $('hMastered').textContent = (QS.length ? Math.round(masteredCount()\/QS.length*100) : 0)+'%';\r\n  const r=readiness();\r\n  $('hReady').textContent = r.touched ? r.score+'%' : '\u2014';\r\n  $('fAll').textContent  = QS.length;\r\n  $('fWeak').textContent = weak.size;\r\n  \/* counted against the live bank so the pill can never disagree with the list *\/\r\n  const nFlag = [...flags].filter(u=>BY_UID.has(u)).length;\r\n  const nSess = (P.queue||[]).filter(u=>BY_UID.has(u)).length;\r\n  $('fFlag').textContent = nFlag;\r\n  $('fSess').textContent = nSess;\r\n  $('pillSession').classList.toggle('hide', !nSess);\r\n  $('sessLabel').textContent = P.queueLabel || 'My session';\r\n  $('perfPill').classList.toggle('hide', weak.size<5);\r\n}\r\n\r\n\/* =====================================================================\r\n   15. RENDER \u2014 PERFORMANCE\r\n   ===================================================================== *\/\r\nfunction renderPerf(){\r\n  const body=$('perfBody');\r\n  const seen=Object.values(P.stats).filter(s=>(s.correct+s.incorrect)>0).length;\r\n  $('perfCount').textContent = seen+' questions attempted';\r\n\r\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; }\r\n  const R = readiness();\r\n  if(!R.touched){\r\n    body.innerHTML = '<div class=\"empty\"><b>Your coach is waiting for data<\/b>Answer a few questions in Practice. '\r\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>'\r\n      + plannerHTML(true);\r\n    bindPerf(); return;\r\n  }\r\n  const rows=R.rows, byPriority=[...rows].sort((a,b)=>b.priority-a.priority);\r\n  const allC=Object.values(P.stats).reduce((a,s)=>a+s.correct,0);\r\n  const allI=Object.values(P.stats).reduce((a,s)=>a+s.incorrect,0);\r\n  const accAll = (allC+allI) ? Math.round(allC\/(allC+allI)*100) : 0;\r\n  const recent = P.log.slice(-20);\r\n  const accRec = recent.length ? Math.round(recent.filter(x=>x.ok).length\/recent.length*100) : 0;\r\n  const trend = recent.length>=5 ? (accRec>accAll?' \u2197':(accRec<accAll?' \u2198':'')) : '';\r\n  const ret = retentionIndex();\r\n  const due = dueForRevision();\r\n  const band=(v,hi,mid)=> v>=hi?'var(--ok)': v>=mid?'#8A6206':'var(--bad)';\r\n\r\n  const verdict = R.score>=80 ? '<b>In good shape.<\/b> Hold it there with the revision queue and weak-area drills.'\r\n    : R.score>=60 ? '<b>Strong base.<\/b> Close the gaps in the biggest chapters below to cross 80.'\r\n    : R.score>=35 ? '<b>Building up.<\/b> Work the plan top-down \u2014 it is ordered by what will move this number fastest.'\r\n    : '<b>Early stage.<\/b> Start at the top of the plan; the biggest chapters move this number fastest.';\r\n\r\n  body.innerHTML =\r\n  '<div class=\"hero2\">'\r\n  + '<div class=\"ring-card\"><div class=\"ring\" role=\"img\" aria-label=\"Readiness '+R.score+' out of 100\">'\r\n    + '<svg width=\"150\" height=\"150\" aria-hidden=\"true\"><circle class=\"bg\" cx=\"75\" cy=\"75\" r=\"64\"><\/circle>'\r\n    + '<circle class=\"fg\" cx=\"75\" cy=\"75\" r=\"64\" stroke-dasharray=\"402\" stroke-dashoffset=\"'+(402-402*R.score\/100)+'\"><\/circle><\/svg>'\r\n    + '<div class=\"ring-txt\"><b>'+R.score+'<\/b><span>Readiness \/ 100<\/span><\/div><\/div>'\r\n    + '<div class=\"verdict2\">'+verdict+'<br><span style=\"font-size:11.6px;opacity:.85\">'+T.readyDef+' across '+CHAPTERS.length\r\n    + ' chapters. On today\\u2019s form '+T.paperOut+' <b>'+R.projected+'%<\/b>.<\/span><\/div><\/div>'\r\n  + '<div class=\"coach\"><h4>\ud83e\udded What to do next<\/h4><div id=\"recoList\"><\/div><\/div>'\r\n  + '<\/div>'\r\n\r\n  + plannerHTML(false)\r\n\r\n  + '<div class=\"kpis\">'\r\n    + kpi(R.projected+'%',T.projected, band(R.projected,65,45))\r\n    + kpi(R.covered+'%',T.covered, band(R.covered,70,40))\r\n    + kpi(ret===null?'\u2014':ret+'%','Retention now', ret===null?'var(--slate)':band(ret,75,55))\r\n    + kpi(accAll+'%','Lifetime accuracy', band(accAll,70,45))\r\n    + kpi(accRec+'%'+trend,'Last 20 attempts', band(accRec,70,45))\r\n    + kpi(masteredCount(),'Mastered ('+CFG.masteryThreshold+'\u2713)','var(--ok)')\r\n    + kpi(weak.size,'Weak questions','var(--bad)')\r\n    + kpi(flags.size,'Flagged','#8A6206')\r\n  + '<\/div>'\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"dot\"><\/span>Chapter performance \u2014 priority first<\/h4>'\r\n    + '<p>Ordered by what will move your readiness fastest, not by chapter number.<\/p><\/div>'\r\n    + '<span class=\"pbtag\">'+rows.length+' chapters<\/span><\/div>'\r\n    + '<div class=\"tblwrap\" style=\"border:0;border-radius:0\"><table class=\"perf-t\"><thead><tr>'\r\n    + '<th>Chapter<\/th>'+(WT?'<th>'+T.colWeight+'<\/th>':'')+'<th>Coverage<\/th><th>Accuracy<\/th><th>Expected<\/th><th>Status<\/th><th><\/th>'\r\n    + '<\/tr><\/thead><tbody>'\r\n    + byPriority.map(r=>{\r\n        const a = r.acc===null?null:Math.round(r.acc*100);\r\n        const tag = r.count===0 ? '<span class=\"tag na\">No questions<\/span>'\r\n          : r.acc===null ? '<span class=\"tag na\">Not started<\/span>'\r\n          : a<45 ? '<span class=\"tag hot\">Critical<\/span>'\r\n          : a<65 ? '<span class=\"tag warm\">Needs work<\/span>'\r\n          : a<85 ? '<span class=\"tag ok\">On track<\/span>'\r\n                 : '<span class=\"tag good\">Strong<\/span>';\r\n        const bar = a===null ? '\u2014'\r\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>';\r\n        const wcell = WT\r\n          ? '<td><b style=\"color:#8A6206;font-size:15px\">'+pctLabel(r.weight)+'<\/b>'\r\n            + '<span class=\"sub\">'+(r.source==='rated'?'you rated this':'not rated yet')+'<\/span><\/td>'\r\n          : '';\r\n        return '<tr><td title=\"'+r.chapter+'\">'+chBrief(r.chapter)\r\n          + '<span class=\"sub\">'+r.count+' question'+(r.count===1?'':'s')+'<\/span><\/td>'\r\n          + wcell\r\n          + '<td>'+r.att+'\/'+r.count+'<span class=\"sub\">'+Math.round(r.coverage*100)+'% seen<\/span><\/td>'\r\n          + '<td>'+bar+'<\/td>'\r\n          + '<td><b>'+Math.round(r.expected*100)+'%<\/b><span class=\"sub\">\u2248 '+(r.leak*100).toFixed(1)+' '+T.leakWord+' lost<\/span><\/td>'\r\n          + '<td>'+tag+'<\/td>'\r\n          + '<td><button class=\"mini-go\" data-goch=\"'+encodeURIComponent(r.chapter)+'\">Drill<\/button><\/td><\/tr>';\r\n      }).join('')\r\n    + '<\/tbody><\/table><\/div><\/section>'\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"dot\"><\/span>'+T.leakHead+'<\/h4>'\r\n    + '<p id=\"leakNote\"><\/p><\/div>'\r\n    + '<span class=\"pbtag\">'+rows.filter(r=>r.count>0).length+' chapters<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"leakBars\"><\/div><\/section>'\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"dot\"><\/span>How you handle each kind of question<\/h4>'\r\n    + '<p id=\"fmtNote\"><\/p><\/div>'\r\n    + '<span class=\"pbtag\">Format analysis<\/span><\/div>'\r\n    + '<div class=\"subhead\"><h5>How the question is built<\/h5><span>one shape per question<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"shapeBars\"><\/div>'\r\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>'\r\n    + '<div class=\"bars\" id=\"traitBars\"><\/div><\/section>'\r\n\r\n  + '<div class=\"split\">'\r\n    + '<div class=\"panel\"><h4 class=\"ph\">Revision queue \u2014 what is fading fastest<\/h4><div id=\"revQ\"><\/div><\/div>'\r\n    + '<div class=\"panel\"><h4 class=\"ph\">Mastery distribution<\/h4><div id=\"mastDist\"><\/div><\/div>'\r\n  + '<\/div>'\r\n\r\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>'\r\n    + '<button class=\"dbtn\" id=\"btnWipe\">\ud83d\uddd1\ufe0f Reset my performance<\/button><\/div>';\r\n\r\n  renderRecos(byPriority, rows, due);\r\n  renderLeaks(rows);\r\n  renderFormats();\r\n  renderRevision(due);\r\n  renderMastery();\r\n  bindPerf();\r\n}\r\nfunction kpi(v,l,color){ return '<div class=\"kpi\"><b style=\"color:'+color+'\">'+v+'<\/b><span>'+l+'<\/span><\/div>'; }\r\nfunction plannerHTML(empty){\r\n  const rows=chapterRows().filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak).slice(0,2).map(r=>chShort(r.chapter));\r\n  return '<div class=\"planner\"><div><h4>Plan the next sitting<\/h4><p id=\"plannerNote\">'\r\n    + (empty\r\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.'\r\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.')\r\n    + '<\/p><\/div><div class=\"pbtns\">'\r\n    + '<button class=\"pbtn primary\" id=\"btnFocus\">\ud83e\udde9 Focused set \u2014 '+Math.min(CFG.sessionSize,QS.length)+' Q<\/button>'\r\n    + '<button class=\"pbtn\" id=\"btnMock\">\ud83d\udcc4 Mock paper \u2014 '+Math.min(CFG.mockSize,QS.length)+' Q<\/button>'\r\n    + '<\/div><\/div>';\r\n}\r\nfunction renderRecos(byPriority, rows, due){\r\n  const out=[], named=new Set();\r\n  byPriority.slice(0,3).forEach(r=>{\r\n    if(!r.count) return;\r\n    named.add(r.chapter);\r\n    const imp = impPhrase(r);\r\n    if(r.acc===null)\r\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});\r\n    else if(r.acc<0.6)\r\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});\r\n    else if(r.coverage<0.6)\r\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});\r\n    else\r\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});\r\n  });\r\n\r\n  \/\/ a format gap costs you in every chapter at once\r\n  const f = formatRows().filter(r=>r.acc!==null && r.attempts>=8).sort((a,b)=>a.acc-b.acc);\r\n  if(f.length>=2){\r\n    const worst=f[0], best=f[f.length-1];\r\n    if(best.acc-worst.acc >= 0.12){\r\n      const tail = worst.kind==='shape'\r\n        ? 'That is a reading habit, not a gap in the rules \u2014 and it costs you in every chapter at once.'\r\n        : 'That is recall, not comprehension \u2014 these have to be committed to memory, and they turn up everywhere.';\r\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});\r\n    }\r\n  }\r\n  \/\/ big chapter you have exhausted\r\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];\r\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});\r\n  if(WT && W.unstocked.length)\r\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.'});\r\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});\r\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.'});\r\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});\r\n\r\n  $('recoList').innerHTML = out.map(r=>{\r\n    let btn='';\r\n    if(r.ch)        btn='<button class=\"go\" data-goch=\"'+encodeURIComponent(r.ch)+'\">Practice \u2192<\/button>';\r\n    else if(r.weak) btn='<button class=\"go\" data-goweak=\"1\">Start \u2192<\/button>';\r\n    else if(r.flag) btn='<button class=\"go\" data-goflag=\"1\">Open \u2192<\/button>';\r\n    return '<div class=\"reco\"><span class=\"ic '+r.ic+'\">'+r.icon+'<\/span><p>'+r.txt+'<\/p>'+btn+'<\/div>';\r\n  }).join('');\r\n}\r\nfunction renderLeaks(rows){\r\n  const list = rows.filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak);\r\n  if(!list.length) return;\r\n  const max = Math.max(0.0001, ...list.map(r=>r.leak));\r\n  const total = list.reduce((a,r)=>a+r.leak,0)*100;\r\n  const top3 = list.slice(0,3);\r\n  $('leakNote').innerHTML = 'On today\\u2019s form you would expect to drop about <b>'+Math.round(total)+' '+T.leakWord+' in every 100<\/b>. <b>'\r\n    + top3.map(r=>chShort(r.chapter)).join(', ')+'<\/b> alone account for <b>'+Math.round(top3.reduce((a,r)=>a+r.leak,0)*100)\r\n    + '<\/b> of them \u2014 the shortest route to a better score.';\r\n  $('leakBars').innerHTML = list.map(r=>{\r\n    const m=r.leak*100;\r\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))';\r\n    return '<div class=\"lrow\"><div><span class=\"lname\" title=\"'+r.chapter+'\">'+chBrief(r.chapter)+'<\/span>'\r\n      + '<span class=\"lsub\">'+(impPhrase(r)?stripHtml(impPhrase(r))+' \u00b7 ':'')+'you would clear about '+Math.round(r.expected*100)+'% today<\/span><\/div>'\r\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(r.leak\/max*100)+'%;background:'+col+'\"><\/div><\/div>'\r\n      + '<div class=\"lval\">'+m.toFixed(1)+'<small>'+T.leakUnit+'<\/small><\/div><\/div>';\r\n  }).join('');\r\n}\r\nfunction renderFormats(){\r\n  const rows=formatRows();\r\n  const bar = r => {\r\n    const p = r.acc===null?null:Math.round(r.acc*100);\r\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))';\r\n    return '<div class=\"lrow\"><div><span class=\"lname\">'+r.label+'<\/span>'\r\n      + '<span class=\"lsub\">'+r.total+' in this bank \u00b7 '+r.seen+' attempted<\/span><\/div>'\r\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(p===null?0:p)+'%;background:'+col+'\"><\/div><\/div>'\r\n      + '<div class=\"lval\">'+(p===null?'\u2014':p+'%')+'<small>accuracy<\/small><\/div><\/div>';\r\n  };\r\n  const sorter=(a,b)=>(a.acc===null)-(b.acc===null)||(a.acc-b.acc);\r\n  $('shapeBars').innerHTML = rows.filter(r=>r.kind==='shape').sort(sorter).map(bar).join('');\r\n  $('traitBars').innerHTML = rows.filter(r=>r.kind==='trait').sort(sorter).map(bar).join('');\r\n  const rated = rows.filter(r=>r.acc!==null && r.attempts>=8).sort(sorter);\r\n  $('fmtNote').innerHTML = rated.length>=2\r\n    ? (()=>{ const w=rated[0], b=rated[rated.length-1], gap=Math.round((b.acc-w.acc)*100);\r\n        return gap>=12\r\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.'\r\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.'; })()\r\n    : 'Attempt a few more and this will show whether the format is costing you more than the topic.';\r\n}\r\nfunction renderRevision(due){\r\n  $('revQ').innerHTML = due.length\r\n    ? due.slice(0,8).map(d=>'<button class=\"rev\" data-gouid=\"'+encodeURIComponent(uid(d.q))+'\">'\r\n        + '<span class=\"n\">Q'+d.q.id+'<\/span><span class=\"t\">'+preview(d.q,58)+'<\/span>'\r\n        + '<span class=\"d\">'+Math.round(d.recall*100)+'% recall<\/span><\/button>').join('')\r\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>';\r\n}\r\nfunction renderMastery(){\r\n  const b=[0,0,0,0];\r\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\r\n    if(!s || (s.correct+s.incorrect)===0) b[0]++;\r\n    else if(s.correct>=CFG.masteryThreshold) b[3]++;\r\n    else if(s.correct>=2) b[2]++;\r\n    else b[1]++; });\r\n  const labels=['Untouched','Learning (0\u20131 \u2713)','Almost there (2 \u2713)','Mastered ('+CFG.masteryThreshold+' \u2713+)'];\r\n  const cols=['#CBD5E1','var(--gold)','var(--blue-700)','var(--ok)'];\r\n  $('mastDist').innerHTML = b.map((n,i)=>\r\n    '<div class=\"lrow\" style=\"grid-template-columns:minmax(120px,1fr) 2fr 54px\"><span class=\"lname\">'+labels[i]+'<\/span>'\r\n    + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(QS.length?n\/QS.length*100:0)+'%;background:'+cols[i]+'\"><\/div><\/div>'\r\n    + '<div class=\"lval\" style=\"font-size:15px\">'+n+'<\/div><\/div>').join('');\r\n}\r\nfunction bindPerf(){\r\n  const f=$('btnFocus'), m=$('btnMock'), w=$('btnWipe');\r\n  if(f) f.onclick=()=>startSession('focus');\r\n  if(m) m.onclick=()=>startSession('mock');\r\n  if(w) w.onclick=wipe;\r\n}\r\n\r\n\/* =====================================================================\r\n   16. ANSWERING\r\n   ===================================================================== *\/\r\nfunction check(){\r\n  const p=pool(), q=p[S.i]; if(!q) return;\r\n  if(S.pick==null){ S.nudge=true; render(); return; }\r\n  const u=uid(q), ok = S.pick===q.correct;\r\n  if(!P.startedAt) P.startedAt=Date.now();\r\n  S.ans[u]=S.pick; S.pick=null; S.nudge=false;\r\n  const s=stat(u);\r\n  ok ? s.correct++ : s.incorrect++;\r\n  s.last=Date.now(); s.lastOk=ok;\r\n  P.log.push({u, ok, ts:Date.now()});\r\n  P.lastUid=u;\r\n  refreshWeak(); markResume(); save(); render();\r\n  const res=$('result'); if(res && res.scrollIntoView) try{ res.scrollIntoView({block:'nearest',behavior:'smooth'}); }catch(e){}\r\n}\r\nfunction wipe(){\r\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, on this device and on your account. This cannot be undone.')) return;\r\n  P = blank(); flags.clear(); weak.clear(); S.ans={}; S.i=0; S.explFor=null;\r\n  save(); SYNC.flushNow(); setFilter('all'); renderPerf(); hdr();\r\n  toast('Lifetime performance erased', true);\r\n}\r\n\r\n\/* =====================================================================\r\n   18. EVENTS\r\n   ===================================================================== *\/\r\nfunction setTab(t){\r\n  S.tab=t;\r\n  document.querySelectorAll('#cdRoot .tab').forEach(b=>b.setAttribute('aria-selected', b.dataset.tab===t));\r\n  $('viewQuiz').classList.toggle('hide', t!=='quiz');\r\n  $('viewPerf').classList.toggle('hide', t!=='perf');\r\n  $('cdFilters').classList.toggle('hide', t!=='quiz');\r\n  if(t==='perf') renderPerf();\r\n}\r\nfunction setFilter(f, ch){\r\n  S.filter=f; S.i=0; S.pick=null;\r\n  if(ch) S.chapter=ch;\r\n  document.querySelectorAll('#cdRoot .pill-f').forEach(b=>b.setAttribute('aria-pressed', b.dataset.f===f));\r\n  render();\r\n}\r\n\r\n\/* =====================================================================\r\n   RESUME  \u2014  pick the sitting up where it was left\r\n   The position, the filter that was in force and the answers given so\r\n   far are written under the same quizId key as everything else, so a\r\n   subject resumes independently of every other subject.\r\n   ===================================================================== *\/\r\nfunction markResume(){\r\n  const p = pool(), q = p[S.i];\r\n  if(!q) return;\r\n  const u = uid(q), n = Object.keys(S.ans).length;\r\n  const R = P.resume;\r\n  if(R && R.uid===u && R.n===n && R.filter===S.filter) return;   \/* nothing moved *\/\r\n  P.resume = { uid:u, n:n, filter:S.filter, chapter:S.chapter, query:S.query,\r\n               unattempted:!!S.unattempted, ans:S.ans, ts:Date.now() };\r\n  save();\r\n}\r\nfunction clearResume(){ P.resume=null; save(); }\r\n\r\nfunction restoreResume(){\r\n  const R = P.resume;\r\n  if(!R || !R.uid) return 0;\r\n  if(R.ans && typeof R.ans==='object') S.ans = R.ans;\r\n  S.chapter     = R.chapter || null;\r\n  S.query       = R.query || '';\r\n  S.unattempted = !!R.unattempted;\r\n  const sb = $('cdSearch'); if(sb) sb.value = S.query;\r\n  const tg = $('tglUn');\r\n  if(tg){ tg.setAttribute('aria-pressed', S.unattempted);\r\n          tg.querySelector('.box').textContent = S.unattempted ? '\\u2611' : '\\u25FB'; }\r\n  if(R.filter && R.filter!=='all') setFilter(R.filter, R.chapter);\r\n  const p = pool();\r\n  const k = p.findIndex(q => uid(q)===R.uid);\r\n  if(k < 0) return Object.keys(S.ans).length ? -1 : 0;   \/* answers kept, question gone *\/\r\n  S.i = k;\r\n  if(!R.n && k===0) return 0;        \/* nothing was actually attempted \u2014 no bar *\/\r\n  return k + 1;                                          \/* 1-based, for the message *\/\r\n}\r\n\r\nfunction resumeBar(nAt){\r\n  const host = $('qCard'); if(!host) return;\r\n  const bar = document.createElement('div');\r\n  bar.className = 'resumebar';\r\n  const done = Object.keys(S.ans).length;\r\n  bar.innerHTML = '<span>Picked up where you left off'\r\n    + (nAt>0 ? ' \\u2014 question <b>'+nAt+'<\/b>' : '')\r\n    + (done  ? ', <b>'+done+'<\/b> already answered' : '')\r\n    + '.<\/span><button type=\"button\" class=\"rb-btn\" id=\"rbFresh\">Start from the beginning<\/button>';\r\n  host.insertBefore(bar, host.firstChild);\r\n  $('rbFresh').onclick = ()=>{\r\n    S.ans={}; S.i=0; S.pick=null; S.query=''; S.unattempted=false; S.explFor=null;\r\n    P.startedAt=0; P.attemptId=0;\r\n    const sb=$('cdSearch'); if(sb) sb.value='';\r\n    const tg=$('tglUn');\r\n    if(tg){ tg.setAttribute('aria-pressed', false);\r\n            tg.querySelector('.box').textContent = '\\u25FB'; }\r\n    clearResume(); bar.remove(); setFilter('all');\r\n    toast('Starting fresh \u2014 your lifetime mastery and flags are untouched', true);\r\n  };\r\n}\r\ndocument.querySelectorAll('#cdRoot .tab').forEach(b=>b.onclick=()=>setTab(b.dataset.tab));\r\ndocument.querySelectorAll('#cdRoot .pill-f').forEach(b=>b.onclick=()=>setFilter(b.dataset.f));\r\n$('chapList').addEventListener('click', e=>{\r\n  const chip=e.target.closest('.chapchip'); if(!chip) return;\r\n  S.chapter = decodeURIComponent(chip.dataset.ch);\r\n  S.i=0; S.pick=null; render();\r\n});\r\n$('btnCheck').onclick = ()=>{\r\n  if(!CFG.instantCheck){ check(); return; }          \/\/ old flow: the button grades\r\n  const p=pool(), q=p[S.i]; if(!q) return;\r\n  const u=uid(q);\r\n  if(S.ans[u]==null) return;                          \/\/ nothing answered yet\r\n  S.explFor = (S.explFor===u) ? null : u;\r\n  render();\r\n  if(S.explFor){\r\n    const c=$('explCard');\r\n    if(c && c.scrollIntoView) try{ c.scrollIntoView({block:'nearest',behavior:'smooth'}); }catch(e){}\r\n  }\r\n};\r\n$('btnNext').onclick  = ()=>{ TURN=1; S.i++; S.pick=null; render(); };\r\n$('btnPrev').onclick  = ()=>{ TURN=-1; S.i--; S.pick=null; render(); };\r\n$('btnFlag').onclick  = ()=>{\r\n  const p=pool(), q=p[S.i]; if(!q) return;\r\n  const u=uid(q);\r\n  flags.has(u) ? flags.delete(u) : flags.add(u);\r\n  P.flags=[...flags]; save(); render();\r\n};\r\n$('revChips').addEventListener('click', e=>{\r\n  const c=e.target.closest('.revchip'); if(!c) return;\r\n  const u=decodeURIComponent(c.dataset.rev);\r\n  let k=pool().findIndex(q=>uid(q)===u);\r\n  if(k<0){ setFilter('all'); k=pool().findIndex(q=>uid(q)===u); }\r\n  if(k>=0){ S.i=k; S.pick=null; S.explFor=u; render(); }\r\n});\r\n$('navToggle').onclick = ()=>{ navOpen=!navOpen; renderNav(pool()); };\r\nlet tmr;\r\n$('cdSearch').addEventListener('input', e=>{\r\n  clearTimeout(tmr);\r\n  tmr=setTimeout(()=>{ S.query=e.target.value.trim(); S.i=0; S.pick=null; render(); },220);\r\n});\r\n$('tglUn').onclick = e=>{\r\n  S.unattempted=!S.unattempted;\r\n  e.currentTarget.setAttribute('aria-pressed',S.unattempted);\r\n  e.currentTarget.querySelector('.box').textContent = S.unattempted?'\u2611':'\u25fb';\r\n  S.i=0; S.pick=null; render();\r\n};\r\n$('tglReset').onclick = ()=>{\r\n  if(!Object.keys(S.ans).length) return;\r\n  if(!confirm('Reset this sitting? Only the answers on screen are cleared \u2014 your lifetime performance and mastery are kept.')) return;\r\n  S.ans={}; S.i=0; S.pick=null; S.explFor=null; P.startedAt=0; P.attemptId=0;\r\n  clearResume(); render();\r\n  toast('Session reset \u2014 performance data kept', true);\r\n};\r\n\r\n\/* performance-tab jumps + AI chips, delegated *\/\r\ndocument.addEventListener('click', e=>{\r\n  if(!e.target.closest('#cdRoot')) return;\r\n  const goch=e.target.closest('[data-goch]');\r\n  if(goch){ setTab('quiz'); setFilter('chapter', decodeURIComponent(goch.dataset.goch));\r\n    toast('Filtered to '+chShort(S.chapter), true); return; }\r\n  if(e.target.closest('[data-goweak]')){ setTab('quiz'); setFilter('weak'); return; }\r\n  if(e.target.closest('[data-goflag]')){ setTab('quiz'); setFilter('flagged'); return; }\r\n  const gu=e.target.closest('[data-gouid]');\r\n  if(gu){\r\n    const u=decodeURIComponent(gu.dataset.gouid);\r\n    setTab('quiz'); setFilter('all');\r\n    const idx=pool().findIndex(q=>uid(q)===u);\r\n    if(idx>=0){ TURN=(idx>S.i?1:-1); S.i=idx; render(); }\r\n    return;\r\n  }\r\n});\r\n\/* keyboard, scoped to the widget *\/\r\ndocument.addEventListener('keydown', e=>{\r\n  if(S.tab!=='quiz') return;\r\n  const t=e.target;\r\n  if(t && (\/^(INPUT|TEXTAREA|SELECT)$\/.test(t.tagName) || t.isContentEditable)) return;\r\n  if(e.ctrlKey||e.metaKey||e.altKey) return;\r\n  const p=pool(); if(!p.length) return;\r\n  const q=p[S.i];\r\n  if(\/^[1-9]$\/.test(e.key)){\r\n    const k=+e.key-1;\r\n    if(q && S.ans[uid(q)]==null && k<q.options.length){ e.preventDefault(); S.pick=k; S.nudge=false;\r\n      CFG.instantCheck ? check() : render(); }\r\n    return;\r\n  }\r\n  const low=e.key.toLowerCase();\r\n  if(\/^[a-f]$\/.test(low)){\r\n    const k=low.charCodeAt(0)-97;\r\n    if(q && S.ans[uid(q)]==null && k<q.options.length){ e.preventDefault(); S.pick=k; S.nudge=false;\r\n      CFG.instantCheck ? check() : render(); }\r\n    return;\r\n  }\r\n  if(e.key==='Enter'){ e.preventDefault();\r\n    if(!CFG.instantCheck && q && S.ans[uid(q)]==null) check();\r\n    else if(S.i<p.length-1){ TURN=1; S.i++; S.pick=null; render(); }\r\n    return; }\r\n  if(e.key==='ArrowRight'){ e.preventDefault(); TURN=1; S.i++; S.pick=null; render(); return; }\r\n  if(e.key==='ArrowLeft'){ e.preventDefault(); TURN=-1; S.i--; S.pick=null; render(); return; }\r\n  if(low==='f'){ e.preventDefault(); $('btnFlag').click(); }\r\n});\r\nwindow.addEventListener('beforeunload', ()=>{ save(); SYNC.flushNow(); });\r\n\r\n\/* =====================================================================\r\n   19. BOOT\r\n   ===================================================================== *\/\r\n$('cdEyebrow').textContent = 'CSS ADDA \u00b7 PromotionExams.com' + (CFG.eyebrow ? '  \u00b7  '+CFG.eyebrow : '');\r\n$('cdTopic').textContent   = CFG.topic;\r\n$('cdSub').textContent     = CFG.sub;\r\ndocument.getElementById('cdRoot').classList.toggle('paper', !!CFG.paperMode);\r\ndocument.getElementById('cdRoot').classList.toggle('stock', !!CFG.paperTexture);\r\ndocument.getElementById('cdRoot').classList.toggle('boldq', !!CFG.boldQuestion);\r\n$('wHead').textContent     = T.onScreen;\r\n$('wUnit').textContent     = WT ? 'importance' : 'of this bank';\r\n$('chapHint').textContent  = '';\r\nif(SRC_ON){\r\n  $('srcCard').classList.remove('hide');\r\n  $('srcLink').href = CFG.sourceUrl;\r\n}\r\nif(WT && W.derived.length) console.warn('[importance] not rated yet: '+W.derived.join(' | ')+' \u2014 using share of the bank for these.');\r\nif(WT && W.unstocked.length) console.warn('[importance] these keys matched no chapter in the bank: '+W.unstocked.join(' | '));\r\nif(WT) console.info('[importance] '+CHAPTERS.filter(c=>W.source[c]==='rated').length+' of '+CHAPTERS.length+' chapters matched a rating.');\r\nif(!WT) console.info('[ranking] chapterImportance is empty \u2014 chapters are ranked by their share of this bank and importance is not mentioned anywhere.');\r\nsetTab('quiz');\r\nconst _resumedAt = restoreResume();\r\ntry{ render(); }catch(err){ console.error('render failed', err); }\r\nif(_resumedAt !== 0) resumeBar(_resumedAt);\r\nwindow.addEventListener('pagehide', markResume);\r\ndocument.addEventListener('visibilitychange', ()=>{ if(document.hidden) markResume(); });\r\nif(!CFG.instantCheck) $('btnCheck').textContent = 'Check answer';\r\nSYNC.pull();\r\n\r\n\/* =====================================================================\r\n   20. CONTENT PROTECTION\r\n   Honest about what this can and cannot do.\r\n\r\n   REALLY BLOCKED\r\n     copy, cut, right-click, drag-out, text selection, Ctrl\/Cmd+C, X, S,\r\n     P, U, and printing or \"Save as PDF\" from the browser.\r\n\r\n   DETERRED, NOT BLOCKED\r\n     screenshots. No web page can stop the operating system taking one \u2014\r\n     Print Screen, Snipping Tool, macOS Shift-Cmd-4 and every phone all\r\n     work below the browser. What is done instead: the questions blur the\r\n     moment this window stops being the front window, which defeats the\r\n     common \"screenshot with another app\" and casual screen-share cases,\r\n     and Print Screen is caught where the browser reports it and the\r\n     clipboard is overwritten.\r\n\r\n   NOT BLOCKED AT ALL\r\n     View Source, Save Page, DevTools, or Reader Mode. Every question is\r\n     in the page HTML because that is how the widget runs. Anyone willing\r\n     to open the source can read the bank. Serving questions from a\r\n     licence-checked endpoint is the only real fix for that; this layer\r\n     stops casual copying, which is what it is for.\r\n   ===================================================================== *\/\r\nconst PROTECT = {\r\n  selection : true,   \/\/ block selecting, copying, cutting, dragging\r\n  context   : true,   \/\/ block right-click inside the widget\r\n  keys      : true,   \/\/ block Ctrl\/Cmd + C X S P U\r\n  print     : true,   \/\/ swap the paper for a notice when printing\r\n  veil      : true    \/\/ blur the questions when the window loses focus\r\n};\r\n\r\n(function protectContent(){\r\n  const root = $('cdRoot');\r\n  const stop = (e, msg) => { e.preventDefault(); e.stopPropagation(); if(msg) toast(msg); return false; };\r\n\r\n  if(PROTECT.selection){\r\n    ['copy','cut'].forEach(ev => root.addEventListener(ev, e=>{\r\n      if(e.target && \/^(INPUT|TEXTAREA)$\/.test(e.target.tagName)) return;   \/\/ let the search box work\r\n      stop(e,'This content cannot be copied');\r\n    }));\r\n    root.addEventListener('dragstart', e=>stop(e));\r\n    root.addEventListener('selectstart', e=>{\r\n      if(e.target && \/^(INPUT|TEXTAREA)$\/.test(e.target.tagName)) return;\r\n      e.preventDefault();\r\n    });\r\n  }\r\n\r\n  if(PROTECT.context)\r\n    root.addEventListener('contextmenu', e=>stop(e,'Right-click is disabled here'));\r\n\r\n  if(PROTECT.keys){\r\n    document.addEventListener('keydown', e=>{\r\n      const t=e.target;\r\n      const inField = t && (\/^(INPUT|TEXTAREA)$\/.test(t.tagName) || t.isContentEditable);\r\n      const k=(e.key||'').toLowerCase();\r\n      if((e.ctrlKey||e.metaKey) && ['c','x','s','p','u'].includes(k)){\r\n        if(inField && (k==='c'||k==='x')) return;    \/\/ copying inside the search box is harmless\r\n        return stop(e, k==='p' ? 'Printing is disabled' : k==='s' ? 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